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This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.

A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.

The study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.

This paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

Ambient-assisted living (AAL) is one solution to the challenges of healthcare systems in an aging population. Using the “ecosystem adoption of practices over time” (EAPT) as a theoretical lens, this study explores and describes three elements of AAL adoption: (1) the AAL practices in which the technology is embedded (i.e. object of adoption), (2) the older adult's adoption ecosystem (i.e. subject of adoption) and (3) the change of adoption practices over time (i.e. temporality of adoption).

Qualitative interviews with three actor groups in the ecosystem: clients, relatives and home nurses.

The study identifies six categories of AAL practices. Clients, relatives and nurses interact and integrate their resources in carrying out these practices. Some of the practices have developed, or are expected to develop, over time.

The study applies a novel theoretical perspective on how AAL technology is embedded in practices performed by different actors in the adoption ecosystem. This broadens the conceptualization of what is being adopted compared to traditional adoption research.

Considering the transition of communicational channels from physical to digital spaces, this study aims to provide a theoretical foundation for understanding engagement in electronic word of mouth (eWoM) among managers and customers in the hospitality and tourism industry.

This study uses the four aggregate dimensions, namely, performance expectancy, efforts expectancy, social influence and facilitations condition. Further, this paper uses the 14 second-order themes of the Unified Theory of Acceptance and Use of Technology with a data set that represents elements that can trigger eWoM, both from managers’ and customers’ perspectives. The process of data structuration follows thematic analysis and axial coding techniques.

The results of this study show that performance expectancy, facilitation conditions, social influence and effort expectancy all trigger positive eWoM generation in the hospitality and tourism industry indicating customers’ and managers’ perspectives.

This novel study provides a theoretical foundation and novel propositions for future research work on the role of novel antecedents that can trigger eWoM in the hospitality and tourism industry. This paper also provides a benchmark for practitioners and policymakers in their strategic decisions-making towards improving business performance through positive eWoM.

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

The paper covers the topic of power strategies between actors and the interplay between the service ecosystem and the actor(s), and vice versa. The paper addresses the lack of conceptual development concerning power considerations beyond dyadic, rigid and role-based models found in general marketing literature. Further, the paper opens the area of power relationships, using the service ecosystem as conceptual framework.

The paper has a systemic and sociological view on service-ecosystems using mainly Giddens' structuration theory. Service-dominant logic literature from 2004 to 2021 is systematically reviewed for power issues and qualitatively analyzed. Mayring's step model of, firstly, inductive and, secondly, deductive category development is applied. Subcategories were identified, subsumed and finally grouped into five categories to increase the level of abstraction.

The article investigates power considerations and enables marketers to create power through (1) imbalance, to find strategies and counterstrategies for (2) actor's behavior, to understand the (3) actor's embeddedness within a service ecosystem and its dynamic nature, to learn about (4) institutions and actor's institutional work. A set of seven propositions is presented for the conceptualization of power strategies in a service ecosystem.

The consideration of power on different levels supports both the zooming-in and zooming-out to observe and understand the power phenomena in a service ecosystem. Seven propositions about episodic as well as systemic power relations are presented. Power is conceptualized in service ecosystem as transformative capability of an actor to intervene on institutions and in some way alter them, recognizing that power relations are co-created, dynamic and context-dependent.

The article recognizes different levels (micro-meso-macro) of power considerations and helps practitioners and marketers to create power through (1) imbalance, find strategies and counterstrategies for (2) actor's behavior, understand the (3) actor's embeddedness within a service ecosystem and its dynamic nature, learn about (4) institutions and actor's institutional work. This enables managers to find an appropriate choice of action in their specific context to transform the service ecosystem(s) they are embedded in.

As all social systems are power systems, a service ecosystem can only be fully understood by integrating the elementary concept of power. As such, power considerations within actor strategies and the service ecosystem are relevant to improve the understanding of transformation of the service ecosystem. Power, in the sense of the transformative capability of actors, changes the social and material world.

Power issues are important to understand the “hows” of resource integration in service ecosystems and its transformation or stability.

The paper frames modern slavery as a global wicked problem and aims to provide a set of international business (IB) policy recommendations for taming it. The outlined approach can also guide IB policymaking to address other kinds of wicked problems.

This is a conceptual paper that reviews existing literature on wicked problems and integrates it with an IB policy double helix framework. The paper focuseses on the role multinational enterprises (MNEs) play in moderl slavery globally, either through global value chains or within global factory modes of operation.

As a global wicked problem, modern slavery will never be solved, but it can be re-solved time and time over. Understanding the social reproduction of modern slavery can help shift the focus from labor governance and a narrow supply chain focus toward the role of transnational governance and the need to address institutional, market and organizational failures.

The paper contributes to the gap in an overarching theory of modern slavery and systematically applies the concept of wicked problems and wickedness theory to modern slavery. Drawing on an IB policy double helix framework, the paper addresses the governance nexus between modern slavery, IB and policymaking which can in turn advance IB policy research and theory.

There is an emerging interest in Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) inclusion among researchers and practitioners. However, the interplay of macro-, meso- and micro-level factors that influence the behavior of various agencies, systems, structures and practices in different national, cultural and social contexts still needs to be researched. This paper aims to examine how organizations meaningfully engage with the marginalized and underrepresented workforce, especially the LGBTQ community, to promote diversity and inclusion through comprehensive policies and practices, thereby developing a sustainable inclusivity culture.

Adopting a practice theory lens and using a case study design, including multilevel interviews with 28 different stakeholders, this study examines how organizations institutionalize LGBTQ inclusion practices in an emerging market context with a historically low acceptance of the LGBTQ community.

Findings indicate that macro influences, such as regulatory, societal and market pressures and adopting international standards and norms, impact meso-level structures and practices. At the organizational level, leadership evangelism and workforce allyship serve as relational mechanisms for institutionalizing LGBTQ-inclusive practices. Furthermore, collaboration, partnerships and enabling systems and processes provide the structural frameworks within which organizations build an LGBTQ-inclusive culture. Lastly, at the micro level, cisgender allyship and the LGBTQ micro work environments provide the necessary psychological safety to build trust for authentic LGBTQ self-expressions. This study also indicates that organizations evolve their LGBTQ inclusion practices along a trajectory, with multiple external and internal forces that work simultaneously and recursively to shape HRM policies and practices for building an inclusive culture.

This study addresses the significant gaps in diversity and inclusivity research on LGBTQ employees and contributes to the literature in three significant ways. First, this study examines the diversity management mechanisms at the organizational level and explicates their interplay at the micro, meso and macro levels to create congruence, both internally and externally, for engaging with LGBTQ talent. Second, this study adopts a practice theory lens to examine the behavior of various actors, their agencies, the “flow” of underlying and emerging structures and processes, the continuous interplay between structure and action and how they enable inclusive culture for the LGBTQ community as a whole. Last, it addresses the call by diversity researchers for context-specific multilevel research design, including qualitative research, focusing on national, cultural and institutional contexts, where socio-organizational and historical factors and interactions among them shape diversity practices. Much of the literature on LGBTQ inclusion has, thus far, been within the Western context. By examining the emergence of inclusion practices in emerging markets like India, this study contributes to diversity and inclusion research.

Massive open online courses (MOOCs), a Taylorist attempt to automate instruction, help make course delivery more efficient, economical and better. As an implementation of Digital Taylorism Implementation (DTI), MOOCs enable individuals to obtain an occupation-oriented education, equipping them with knowledge and skills needed to stay employable. However, learning through online platforms can induce tremendous amounts of technology-related stress in learners such as complexity of platforms and fears of redundancy. Thus, the aim of this paper is to study how student perceptions of DTI and technostress (TS) influence their perceived employability (PE). The role of TS as a mediator between DTI and PE has also been studied.

Stratified sampling technique has been used to obtain data from 305 students from 6 universities. The effect of DTI and TS on PE, and the role of TS as a mediator, has been examined using the partial least squares (PLS) structural equation modelling approach with SMART PLS 4.0. software. Predictive relevance of the model has been studied using PLSPredict.

Results indicate that TS completely mediates the relationship between DTI and PE. The model has medium predictive relevance.

Learning outcomes from Digitally Taylored programs can be improved with certain reforms that bring the human touch to online learning.

This study extends Taylorism literature by linking DTI to PE of students via technostress as a mediator.