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The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion represents insiders' use of existing institutional logic whereas integration represents insiders' use of imported institutional logic.

The scenarios are drawn from two case studies: BAE Systems (a large UK manufacturing company) and Alpha (a medium‐sized Sri Lankan manufacturing company). The data were collected through in‐depth interviews and documentary sources.

An internal “culture change programme” led to a business value scorecard (BVS) in BAE Systems, and an external knowledge diffusion programme gave rise to a balanced scorecard (BSC) in Alpha. The culture change programme was facilitated by a particular institutional logic resulting in a successful BVS practice. In contrast, at Alpha, the BSC project was externally imposed, although it was designed with the blessing of the owner‐manager. This triggered internal controversies and the workforce became unreceptive. Consequently, attention was diverted to other management fads such as total quality management, Six Sigma, and enterprise resource planning but these were also short lived.

While this paper provides evidence on practice variation and adds to neoinstitutional‐based management accounting research, the empirical materials, however, did not allow the authors to trace all four scenarios in the typology.

PM systems, such as the BSC, seem to be malleable and adaptable to local requirements subject to organisational and managerial flexibility and democratic possibilities.

This research highlights how the institutional environment is fragmented and contested, in different organisational and political conditions and spaces, resulting in variation in practices.

The purpose of this paper is to investigate how selected employees in China deliberately subvert organizational information systems (IS) policy by developing feral working practices in order to gain access to the applications that they believe essential to work.

Interpretive case study.

Employees cannot accept the limited IT policy/environment imposed by corporate management and develop their own workarounds that subvert the organizational IT policy so as to ensure that they can get work done.

The authors draw on elements of punctuated equilibrium theory to conceptualize the findings into four theoretical propositions. The authors encourage researchers to probe these organizational practices and solutions in depth.

Organizations cannot expect their digital native employees to leave their social media culture at home when they come to work. Social media penetrates all aspects of their lives and in all locations. Therefore, organizations must find a way to permit its use at work.

Subversion is a topic rarely studied in IS research, or in business/management more generally. The focus on the subversive behavior of organizational employees is original and important. The authors suggest that subversive behavior may be more common than the limited literature suggests.

Emphasises the global nature of the challenges posed by terrorism, economic crime and subversion; because of this, national law enforcement needs to be aided by regional and international agreements. Mentions the UK’s Crime (International Cooperation) Bill, which will make it easier to investigate and prosecute cross‐border criminal activity. Rejects the notion that economic crime is somehow less harmful than other crime because it does not harm people; this is not true because economic crime finances terrorism. Reports that white‐collar criminals often receive unduly lenient sentences, which the author, who is Her Majesty’s Attorney General, has the power to refer for review to the Court of Appeal. Outlines other measures that the UK is adopting to fight economic crime.

Drawing on moral foundations theory (MFT), this paper aims to examine the relationship between community-level political ideology, organisational performance and leader tenure by proposing and testing an “ideology-authority hypothesis” wherein political ideology moderates the relationship between organisational performance decline and leader tenure in organisations.

The authors used archival data pertaining to the performance of teams from the National Basketball Association (NBA), the tenure of the head coaches and the voting record of the communities in which the teams are located. The authors used hierarchical linear modelling (HLM) to test the relationships among these variables at multiple levels.

The results provided empirical support for the “ideology-authority hypothesis”. Specifically, the magnitude of team winning percentage decrease from the previous season is positively associated with the tenure of the head coach in teams located in more conservative communities but not in teams located in more liberal communities.

This study examines leadership stability and change by highlighting the moral foundation of authority/subversion. The findings also illustrate the importance of a community-level variable – the general political climate of the community in which an organisation is embedded – in organisational decision-making.

This research aims to draw on social identity theory (SIT) and social comparison theory (SCT) to examine how social and cultural contexts influence the construction and pursuit of beauty ideals.

Sixteen Lebanese women aged between 18 and 45, from a range of backgrounds, were recruited for the purpose of this research. Interview questions probed the respondents’ female beauty ideals in relation to themselves and others. Photo-elicitation was used to facilitate and enrich each discussion.

The pursuit of beauty involves rich processes and is motivated by the search for an authentic self. Participants construct and pursue beauty ideals by mirroring views of their national identity through conformity, identification and subversion.

The pursuit of beauty is influenced not only by global media and celebrity culture but also by how respondents conceptualize their national identity. Beauty consumption serves two opposing functions in identity construction: social membership and distinction. Beauty, like fashion, serves as an indicator of taste that simultaneously includes the singularity and subjectivity of individual tastes.

This study extends research on the pursuit and consumption of beauty in several ways: it is situated in a non-western cultural context, it illustrates the usefulness of SCT and SIT in understanding beauty consumption and it highlights the role of mirroring processes in identity construction and beauty consumptive practices.

Can the considerate side of human nature play a greater part in combating selfish and ruthless behaviour at work? Or is this being “unrealistic” and naive? Canon Peter Challen believes that co‐operation must replace competition if an orderly industrial society is to be achieved, and advocates “open subversion” of practices which individuals and organisations feel to be wrong. Monica Porter talks to Canon Challen and looks at the work carried out by Industrial Missions.

In this article, the author draws on Janks’ territory beyond reason as well as literature on (critically) reflective writing. The purpose of this paper is to explore how a space for personal, affective writing in the classroom might enable teachers, students and learners to 1) come to terms with gender as a social practice, 2) locate themselves in the relations of power, marginalisation and subversion being explored and 3) negotiate the internal contradictions that come with personal and social transformation. The author presents and unpacks how second-year undergraduate Bachelor of Education (B.Ed.) students at a prominent university in Johannesburg, South Africa, unpacked issues of gender and sexual diversity in a critical literacy course. This paper focuses on students’ completion of a reflective writing task but is situated in a broader study on critical literacy and gender and sexual diversity. The findings suggest the need for sustained critically reflective writing in the classroom and continued research on critical literacy as both a rationalist and affective project. Furthermore, the findings suggest ways in which critically reflective writing was used to create a space where students could place themselves into the content and relations of power being studied and identify and unpack the ways in which discourses of power have informed their own identities over time, with the intent to develop the capacity to position themselves in more socially conscious ways. This study, therefore, illustrates only a fraction of how students might use reflective writing to come to terms with controversial topics, place themselves in the systems of power, explore marginalisation or subversion and negotiate the internal contradictions of transformation. However, the data also suggest that there is potential for this practice to have a greater role in classroom practice, a deeper effect on learners’ understanding of self and society and further research on the impact of critical reflection in the classroom.

In this paper, the author presents and unpacks how second-year undergraduate B.Ed. students at a prominent university in Johannesburg, South Africa, unpacked issues of gender and sexual diversity through reflective writing in a critical literacy course.

The findings suggest the need for sustained critically reflective writing in the classroom and continued research in critical literacy as both a rationalist and affective project. The students who participated in this research revealed the ways in which critically reflective writing might be used to create a space where students place themselves into the content and relations of power being studied, identify and unpack the ways in which discourses of power have informed their own identities over time, and, perhaps, develop the capacity to position themselves in more socially conscious ways.

While the findings reveal the need for continued practice and research in the territories beyond a rationalist critical literacy, they are based on a small data set in a single context.

Findings from the analysis of the data suggest that there is potential for critically reflective writing to have a greater role in classroom practice, a deeper effect on learners’ understanding of self and society and further research on the impact of critically reflective writing in the classroom. Perhaps a sustained practice of critically reflective writing is what is needed, as well as processes of self and peer evaluations that put that writing up for critical analysis.

There is scope for further, long-term research in the role of critically reflective writing, critical literacy classrooms and the territory beyond reason across social issues and educational contexts. Existing resources on critically reflective writing are vital for imagining what this prolonged practice might look like in classrooms (Ryan and Ryan, 2013; Lui, 2015; Pennell, 2019).

The data presented here are limited and illustrate only a fraction of how students might use reflective writing to come to terms with controversial topics, place themselves in the systems of power/marginalisation/subordination/subversion being explored and negotiate the internal contradictions of transformation. However, these data also suggest that there is potential for this practice to have a greater role in classroom practice, a deeper effect on learners’ understanding of self and society and further research on the impact of critical reflexivity in the classroom.

The purpose of this paper is to provide a feature‐based characterization of version control systems (VCSs), providing an overview about the state‐of‐the‐art of versioning systems dedicated to modeling artifacts.

Based on a literature study of existing approaches, a description of the features of versioning systems is established. Special focus is set on three‐way merging which is an integral component of optimistic versioning. This characterization is employed on current model versioning systems, which allows the derivation of challenges in this research area.

The results of the evaluation show that several challenges need to be addressed in future developments of VCSs and merging tools in order to allow the parallel development of model artifacts.

Making model‐driven engineering (MDE) a success requires supporting the parallel development of model artifacts as is done nowadays for text‐based artifacts. Therefore, model versioning capabilities are a must for leveraging MDE in practice.

The paper gives a comprehensive overview of collaboration features of VCSs for software engineering artifacts in general, discusses the state‐of‐the‐art of systems for model artifacts, and finally, lists urgent challenges, which have to be considered in future model versioning system for realizing MDE in practice.

This paper examines micro-practices of resistance to understand how they influence accounting.

A qualitative methodology based on interviews is used to explore an extreme case of disciplinary organization, that of the French Armed Forces whereby secrecy and discipline are the norm. The study draws on James Scott's concept of infrapolitics to illustrate how service members manage to appear obedient and disciplined, while simultaneously criticizing and resisting accounting practices “below the radar” of surveillance.

The study describes “resistance in obedience” to account for how service members resist while following discipline. Three main forms of resistance are identified. Containment consists in obstructing and delaying a process of change that depends on willing participation of active supporters. Subversion consists in weakening the sources of information and the communication channels. Sabotage consists in fragmenting accounting (here a balanced scorecard) by separating performance indicators from cost accounting. The study shows that these three tactics of hidden and informal resistances prevent the spread of accounting reforms, disrupt transparency and create a blockade around financial information.

The study of resistance to accounting in a setting where compliance and discipline are the norm shows how widespread it can be. In that respect, future research could provide a more systematic understanding of resistance in action and its conditions of possibility in various contexts and settings. This article further illustrates the allure of opacity against the threats of transparency and accountability. The use of accounting in opaque settings opens interesting avenues of research, since the appeal of accounting has often been related to the allure of transparency and to accounting's potential to create visibilities. Finally, this paper opens a perspective for future research on how micro-resistance meets micro-practices of power in the context of ostensibly liberated, participative and non-authoritarian management.

While previous literature argued that resistance to accounting arises when it is used to increase discipline, our findings challenge this assumed dichotomy, by showing that sometimes accounting is resisted in the name of discipline. This study further outlines the fact that the “allure” of transparency is not universal but can also prove disruptive and be contested. In addition, this study contributes to the literature on resistance to accounting that mainly focused on overt, dramatic and organized forms of resistances, by highlighting the existence of a more widespread, omnipresent yet hidden and mundane, day-to-day, form of opposition, which significantly influences accounting. Finally, the findings show that resistance is not only an outside force intersecting with accounting but also an intrinsic force that shapes accounting from the inside.

Principals’ leadership has become a subversive activity that is carried out strategically to challenge and disrupt the status quo and resist policies and practices that are counterproductive to their work. The purpose of this paper is to reveal subversive tactics principals use in pursuit of justice and equity in schools and identify challenges and risks associated with their subversive leadership practices. Power tactics were used as a conceptual framework to guide the analysis of subversive activities by school principals.

This qualitative study focuses on 18 elementary and secondary school principals from six district school boards in the Metro Vancouver area who participated in the semi-structured interviews on their practices that epitomize different tactics in response to increasing demand and accountability.

The power tactics identified in this study illuminate many of the dilemmas principals face in their work and demonstrate the various ways principals exercise their political acumen to “act strategically to determine which tactics to use, when, and with whom.” In exercising ethics of subversion and critique, participants are more likely to use soft, rational, and bi/multilateral rather than hard, non-rational, and unilateral power tactics. Such tendency reveals their concern about causing relational harm and shows their strategic avoidance of direct confrontation.

Considering the limitations on the sample size and the research context, more research is needed to examine to what extent subversive practices are exercised and how they play out in different contexts.

The study shows that leadership involves upholding morals and values, even if this means having to use subversive practices to ensure inclusive, equitable, and just outcomes.