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This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of metaphors to make OCI plausible and intelligible.

This interpretative paper draws on a collection of 21 interviews with experienced auditors. The analysis first uncovers metaphors that naturally surface within the talk and sensemaking of auditors about OCI (elicited metaphors). The authors then encapsulate these elicited metaphors into second-order constructs (projected metaphors) to synthesize and further explain auditors’ practical sensemaking.

Auditors conceive OCI as a “safety” that ensures the well-functioning of fair value accounting, metaphorically qualifying this notion as a “necessary evil”, a “passage obligé”, and a “parking lot” resolving fair value-related issues and aberrations. Auditors also metaphorize OCI as a “purifier” that allows “polluted”, “noisy”, and “unloved” items to be “parked” outside net income.

The study’s findings further the understanding of auditors’ tendency to remain uncritical throughout their sensemaking process. Making sense of professional standards of practice through metaphors indubitably involves shadowing and silencing other worldviews.

This paper extends knowledge of auditors’ sensemaking, specifically showing how auditors easily make sense of complex notions even in the absence of conceptual grounds. This study also highlights that metaphors are a powerful sensemaking device that auditors mobilize to render complex notions intelligible and mitigate IFRS inconsistencies.

Transport megaprojects often struggle to offer social value (SV) that meets local communities' needs. This problem is embedded in how local communities' views are captured and incorporated into SV plans through local community engagement (LCE). By problematising the literature, this article aims to identify LCE issues and their impacts on SV plans at the front-end of transport megaprojects.

The theoretical lens of the study is the practice theory developed by Schatzki (2016, 2005). The authors conceptualised LCE as a practice and conducted 32 semi-structured interviews with UK practitioners. The authors collected data in three steps from three types of practitioners involved in LCE practice and SV planning: project managers, LCE experts and SV experts.

The authors identified 18 LCE issues with thematic analysis and clustered them into five themes. These issues impact LCE with five mechanisms. Findings show that a weak link between LCE and SV plans due to the issues reduces LCE to a tick-box exercise and presents a distorted view of local communities. This reduces SV plans to the bare minimum for project approval instead of offering relevant SV to local communities. Addressing the issues goes beyond changing the approach of project teams to engagement (from instrumental to normative) and requires changing the practices.

For the first time, the study uses practice theory to conceptualise LCE as a practice, following the notion of project as practice. The study problematises the literature to address the under-represented link between LCE and SV plans.

This research aims to examine the challenges of recruiting participatory action research (PAR) in managing innovation projects. An enhanced methodology based on PAR was developed to mitigate the challenges related to recruiting PAR in managing innovation projects. The proposed methodology was evaluated by comparing it to established methodologies/frameworks such as Scrum, Design Thinking (DT) and The Lean Startup (TLS). The evaluation aimed to determine the advantages and limitations of the proposed methodology in managing innovation projects.

The proposed enhanced methodology consists of eight steps, ranging from developing an understanding of the industry and business structure to learning and knowledge management. In addition, the enhanced methodology uses other techniques, such as Force field analysis and 12 boundary questions.

The research findings indicate that using the proposed methodology can improve the formalization of collaboration in PAR, enabling the organization to respond better to market changes. It helps define the project scope more clearly, encouraging innovation, addressing communication barriers and considering different worldviews and practical issues. Based on the findings, the proposed enhanced methodology could complement other methodologies/frameworks such as Scrum, DT and TLS.

The current research adds to the existing literature by identifying the challenges of recruiting PAR in managing innovation projects. A deductive reasoning process was utilized because there is no comprehensive research concerning the challenges of recruiting PAR in managing innovation projects. On the other hand, the PAR 4-phase cycle has been reviewed and enhanced to manage innovation projects.

The proposed methodology was used in a new product development project. The case study was done on one of the payment service provider companies that design, develop and deploy a digital product for marketing, installation, repair and maintenance of electronic funds transfer at point of sale devices.

No research has yet sought to identify the challenges of using PAR in innovation project management (IPM). Identifying the challenges associated with applying PAR in the IPM and providing an enhanced methodology to mitigate the challenges could fill a gap in IPM studies.

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has traditionally been underexploited. In this conceptual paper, this study aims to advance the theoretical understanding of lean by exploring the complementarity of lean thinking and action learning leading to a proposed integrated theory of these two research streams. Target audience is the operations management research community.

By deliberately adopting a process of theorising, this paper explores, reflects upon and combines individual experiences of researching, teaching and engaging in lean and action learning as operations management scholars.

Having taken a gemba walk through the literature and practices of lean and action learning, this study views and notices a systematic and complementary relationship between the two domains. The overlapping theoretical and practical complementarities of lean and action learning suggest that these two research streams are ripe for synthesis into an integrated theory. This finding provides an opportunity to (1) progress towards an integrative design of interventions leading to more sustainable lean system adoptions and (2) add new depth to our theoretical explanation of the success and failures of lean system adoptions.

This paper contributes an original integrated theory perspective on lean and action learning.

The increasing need for student engagement and the wide availability of digital teaching resources are providing opportunities for careful consideration and planning of assignments within and among business management courses. This paper aims to examine implementation strategies for integrating multiple business simulations with gradually increased assignment weighting and coordinated implementation in a university business curriculum.

A case study research design with a pattern-matching logic is used to represent a critical test of formulated programmatic and learning theories that have a set of propositions and circumstances with which the proposals are believed to be true. Applied digital management education tools used in a graduated weighting scheme compare an empirically-based pattern with a predicted pattern.

Systemic program-wide implementation of teaching resources such as simulations, microsimulations and application-based activity role-playing assignments can deliver engaging internal course and coordinated management program experiential-type learning. Carefully planning graduated assignment weights can be a practical strategy for using a low-risk approach to enhance experiential learning.

The strategies proposed provide a practical approach for controlling the learning pace and facilitating low-risk experiential learning through the modern digital business education landscape.

This paper investigates innovative implementation ideas to strategically arrange simulation assignments that can enhance success and prepare students future management work-based training. It explores the value of incorporating different types of business simulations and advanced active learning activities to provide students with engaging experiential learning experiences.

This paper aims to focus on how the use of new technologies disrupts markets. To date, marketing literature has lacked studies investigating the link between market practices and new technologies. The study adopts the blockchain technology (BcT) context to elicit novel technology-enhanced market practices.

The authors adopt a qualitative multimethod research design to engage in interpretative theorizing. They investigated 77 companies and used the Gioia method for the data coding and analysis.

The study of the adoption of blockchain prompts three technology-enhanced market practices. The latter offers new ways of resourcing by removing constraints and expanding actors’ network and knowledge to integrate resources; sensemaking by expressing new language and assigning novel meaning to represent markets; and legitimizing, by structuring new rules and trusting new mechanisms to institutionalize markets.

The technology-enhanced market practices are distinct from extant market practices as well as related, thus, enriching and complementing them. Therefore, this work expands the understanding of the mechanisms of how markets work.

This study is the first, to the best of the authors’ knowledge, to focus on how BcT features affect market practices. BcT market practices entail how actors perform, share and interpret symbols and objects and set rules for how markets should work.

The purpose of this paper is to argue that human resource development (HRD) needs to embrace and include futures and foresight learning (FFL) as a new addition to its field of theorising and practice. The question to consider is: How can FFL become a new feature of HRD? A key part of the authors’ argument is that the inclusion of FFL will enable HRD to add to the success of any organisation and make a vital contribution to the management of people at work.

This paper firstly considers some of the debates surrounding the meaning of HRD. The authors suggest that instability of the time serves to disturb any comforts that have been created in HRD and that there is a need to consider how there might be different futures for what we still call HRD in research, practice and praxis. This paper then considers how FFL might become one possibility for expanding the existing boundaries of HRD. The authors characterise futures and foresight as a learning process, which provides new but complementary features to what is already considered as HRD. This paper will show how FFL can lead to organisation's success and the way this can be achieved.

There is a wide variety of meanings of the term HRD; however, HRD is still cast as a “weakened profession” which has to play a subservient role to others in the workplace. Over the last 15 years, the expansion of the meaning of HRD has been seen as evidence of its evolving and emerging nature and development based on a co-creation with other disciplines. This creates a space for FFL, defined as an ongoing learning process to find predictable, probable, possible and/or a variety of long-term futures. FFL embraces three key processes of scanning, futuring and reconfiguring, all of which contain a high potential for participants and others to learn as they proceed, providing outcomes at each stage. FFL has been shown to enhance organisation performance and success and HRD interventions can play a key part in implementation. This represents a significant opportunity for the HRD profession to move from weakness towards strength.

For HRD researchers, while FFL is not yet on its radar, the authors would argue that the uncertainties of the future require that more attention be given to what might lie ahead. Indeed, HRD researchers need to ask the question: What is the future of HRD research? In addition, if the authors’ call for FFL to be included in the practice of HRD, such practice will itself provide new pathways for HRD research. Further research questions might include: To what extent is FFL practiced in organisations and what role do HRD practitioners play in delivery? How does FFL impact on organisation behaviour and outcomes? What new products and services emerge from FFL? What new skills are required to deliver FFL? Can FFL enhance the status of HRD practitioners in the work place and its role in decision-making? and How can the HRD profession develop as a hybrid profession with respect to machine learning (ML)/artificial intelligence (AI)?

FFL produces outcomes that have importance for strategy, HRD practitioner can learn to facilitate FFL by action learning and in leadership development programmes. FFL offers a significant opportunity to enhance the importance of HRD in organisations and beyond. FFL offers those involved in HRD a significant opportunity to transfer ideas into practice that have an impact on organisation sustainability. HRD can play a significant role in the design and delivery of ML and AI projects.

This paper concludes with a call for embracing FFL as a challenging but important addition to how we talk about learning at work. The authors argue that FFL offers a significant opportunity to enhance the importance of HRD in organisations and beyond. At its centre, FFL involves learning by people, groups, organisations and machines and this has to be of concern to HRD.

The purpose of this article is to explore how agency is distributed between human actors and nonhuman elements in entrepreneurship.

It is based on an inductive longitudinal case study of a garden in a rural community in northern Sweden. The methodology includes an ethnography of the garden, spanning the course of 16 years, and a careful investigation of the entrepreneurial processes contained within it.

This article identifies and describes different practices to explain how agency is distributed between human actors and nonhuman elements in the garden's context. Three different practices were identified and discussed, namely “calling”, “resisting”, and “provoking”.

Agency/structure constitutes a longstanding conundrum in entrepreneurship and context. This study contributes to the on-going debate on context in entrepreneurship, and introduces a posthumanist perspective—particularly that of distributed agency—to theorising in entrepreneurship. Rather than focussing on a human (hero)-driven change process, induced through the exploitation of material objects, this novel perspective views entrepreneurship as both a human and a nonhuman venture, occurring through interactions located in particular places and times. Coming from the agency/structure dichotomy, this article reaches out for elements traditionally established on the structure side, distributing them to the agency side of the dichotomy. As such, it contributes to an understanding of the agency of nonhuman elements, and how they direct entrepreneurship in context. This theoretical development prepares entrepreneurship theories to be better able to engage with nonhuman elements and provides example solutions for the ongoing climate crisis.

The purpose of this study was to explore the information behaviors (IBs) of performers and artisan/vendors in American Renaissance faires. This research is exploratory in nature and seeks to discover how existing IB theories, including embodied information practices, can explain the information seeking and use of performers and artisan vendors working in American Renaissance faires.

This study used semi-structured qualitative interviews with three artisan/vendors and 12 performers at Renaissance faires to explore their IBs around the roles at the festivals. Interviews were audio recorded, transcribed and analyzed from an exploratory framework, looking for how existing IB theories might explain the findings.

Although the participants in this study described information practices that were embodied and corporeal, they shared more experiences around the complex and fraught nature of information sharing within the Renaissance faire community. Information sharing prohibitions were related to power dynamics and the participants' roles as gig or contingent workers.

This was the first study to explore the IBs of Renaissance faire performers and artisan/vendors and as such, was exploratory in nature. The findings point to several areas for additional research.

This study attempts to identify the drivers for change in Public Relations education and what assumptions are made about professional practice. The authors suggest signature pedagogy has the potential to deepen our understanding of the teaching and learning of Public Relations and what this means as the Public Relations curriculum adapts. The paper has theoretical and practical value. It forefronts the concept of signature pedagogy as a fresh way to look at Public Relations teaching and learning that can be developed.

This paper aims to explore the historical and contemporary context of teaching Public Relations within a university setting, how it has evolved and the assumptions that underpin it both nationally and internationally. Using a mixed methods approach, the paper investigates how the curriculum has changed since 2000, how it interacts with industry and how it reflects educational historical and contemporary frameworks. It also explores the assumptions on which Public Relations education was and is based and whether signature pedagogy is evidenced.

This study concludes that, from a signature pedagogy perspective, many current Public Relations curricula emphasise surface structures of learning. Deep structures, focusing on critical engagement and conceptual approaches to problem solving, are more variable, disconnected and contested. The data indicate the existence of an Anglo-American, skills-based approach to Public Relations knowledge, alongside international nuances around multi-culturalism. From a practical viewpoint, the paper contributes to how Public Relations programmes can be designed, taught and adapted in the future.

The paper evidences fully unique, primary research.