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This conceptual paper aims to respond to the dearth of theory and mechanisms for handling the inherent ethereality, multiplicity and mutability of organisational identity and organisational image.

This study considers existing approaches to organisational identity noting the diverse understandings of the paradoxical nature of identity. The authors suggest that identity is still essentially perceived as what is core and enduring about the character of an organisation with changes of identity being viewed as occurrences effectuated by events. In contrast, the authors argue that, because of the fluid interrelationships between identity and image, organisational identity is better viewed as an unstable construct.

Departing from Bakhtin’s logic of dialogism, this study proposes that identity–image result from dialogic relationships which in turn construct a system of polyphony. This study devises a preliminary polyphonic model which has the capacity to incorporate diverse stakeholder associations and fluctuating interpretations as well as situational understandings of organisational messages.

This study’s proposed model allows to trace how organisational identity–image is continually co-constructed recursively and cyclically and to systematise the various voices that are important for an organisation’s strategic objectives.

Government primary schools in Australia increasingly take up the International Baccalaureate's Primary Years Programme (IB-PYP) to supplement government-mandated curriculum and governance expectations. The purpose of this paper is to explore how teachers navigate and contest dual policy-practice expectations in the Victorian Government IB-PYP context.

This study used a narrative inquiry approach. The narratives of two teachers were generated through a narrative interview and then re-storied with participants through a set of conceptual lenses drawn out of the policy assemblage and affect studies theoretical spaces.

The stories participants told show that competing mandatory local policy expressions are experienced and contested both to stabilize a technocratic rationality and produce alternative critical-political educational futures.

There a few accounts of teachers' policy experience in government school settings implementing the IB-PYP. In addressing this gap, this paper directly responds to prior claims of the IB's failure to promote an emancipatory pedagogy, showing instead that when teachers who bring a more critical understanding of educational purpose to their work take up the IB-PYP policy to support the enactment of that purpose.

This study explores the professional work of managers in professional service firms (PSFs) by focusing on the relational position of managers as they interface between diverse groups of actors and navigate a multiplicity of accountabilities.

Drawing on an ethnographic study of managers in a Brazilian PSF, this study demonstrates through observations, interviews and shadowing how PSF managers address multiple accountabilities in the conduct of professional work.

To navigate multiple accountabilities, PSF managers perform several forms of boundary work, which the authors conceptualize as “revamping” and “remolding” operations and “translating” and “transforming” understandings. The form of boundary work performed depends on the configuration of two elements of accountability demands: knowledge orientation and extent of exposure. Although analytically distinct, these elements intertwine, suggesting the need for a dynamic perspective on accountability. The analysis shows that professional work extends beyond fixed or passive views of hierarchical and intrinsic accountability to emphasize that managers exude accountability of an adaptive nature.

This study illustrates and theorizes the role of boundary work in PSFs, develops its link to accountability, and identifies its scholarly and practical affordances and limitations for understanding managers’ professional work when navigating multiple accountabilities.

The findings reveal perspectives and behaviors of managers embedded in PSFs, illustrating their unstructured and agentic experiences of accountability and boundary work in practice. The insights can be extended to other contexts where managers face multiple accountabilities in conducting professional work.

The purpose of this paper is to study how people use competing accounting numbers to make sense of and legitimize actions in a complex environment in times of crisis.

This paper analyzes the implementation of a standardized budget model at a USA intergovernmental organization, by relying on a triangulation of data sources, including face-to-face interviews, direct observations, and archival documents. The organization faces one of the greatest crises it has ever experienced. An accounting team and a human resources team make sense differently the same reality–staffing. The sensemaking perspective framework is utilized to provide a theoretical structure for the analysis.

The understudied organization undergoes constant evolution during the budgetary crisis; data reveal different forms of cues, which activate the sensemaking process, such as fading and compressed cues. Although compressed cues subsequently emerge, they play a more crucial role in managers' enactment than pre-existing fading cues. Artificializing accounting numbers refer to the social process of constructing compressed cues or artificial artifacts that are neither wrong nor right, neither soft nor hard and not useful for peoples' sensemaking but used to legitimize managers' strategic decisions.

This artificializing process explains the people's resistance to policy implementation. Furthermore, the multiplicity of cues provides useful information for regulators and managers to understand uncertainty during a crisis.

This study presents a rare case of an international third sector organization amid a budgetary crisis. Among few studies referring to numbers as sensemaking resources, this study focuses on the importance of systematic power and corporate power relative to the process of sensemaking.

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

This study aims at unpacking the multiplicity of the sitting activity in public spaces through the lens of actor-network theory. In line with previous urban research focussing on outdoor activities, such empirical investigation aims to show the importance of the physical aspects of spaces, including seating, in supporting sitting activities as a way of encouraging the use of public space.

This study adopts the overlap between actor–network theory and affordances. It utilises ethnographic research involving frequent users in Dahiyat Al Hussein Park in Amman-Jordan. Data were gathered on the different seat–user relations and the translated sitting activity networks.

Analysis demonstrates different cases of alignment, misalignment and realignment between what is intended and experienced, and where these relations are maintained, disrupted or changed. These findings reveal the multiplicity of sitting activities; this is significant for understanding how they are maintained.

The research suggests a new way of conceptualising the relationship between the physical environment and users and an approach for examining sitting activities. Some studies have applied actor–network theory and/or the concept of “affordance” by highlighting relations between the object and its user and how they create sitting activities. However, only few studies have problematised the multiplicity of sitting when considering seating uses.

To critically analyse how Latin American migrant women entrepreneurs living in Ireland and the UK negotiate their entrepreneurial and motherhood identities in transnational settings. The paper explores (1) how motherhood influences the choices of becoming entrepreneurs; (2) how women reconcile the social imaginaries of motherhood from their country of origin in the new contexts of settlement; and (3) the impact of these transformations on their businesses.

This paper draws on six biographical case studies (three in Ireland and three in the UK) and employs the theoretical lens of translocational positionality to analyse entrepreneurship as context-specific and relational processes that bring together a multiplicity of social and geographical locales.

Latin American women entrepreneurs navigate their roles as “good mothers” and “good businesswomen” by simultaneously (1) complying with core values of marianismo that confine them to traditional gender roles and (2) renegotiating these values in ways that empower them through entrepreneurship. Finally, juxtaposing these two contexts (Ireland and the UK), this study (3) illuminates the similarities of the ever-continuing gender power struggles of egalitarianism for Latin American migrant women in both contexts.

Despite the agreed need for exploring motherhood as one of the critical aspects shaping family and business cycles, this area needs to be sufficiently analysed in its intersection with ethnicity or migratory status, particularly with participants from the global South. This article aims at bridging that gap.