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This study provides a comprehensive framework of adaptation in triadic business relationship settings in the service sector. The framework is based on the industrial network approach (see, e.g., Axelsson & Easton, 1992; Håkansson & Snehota, 1995a). The study describes how adaptations initiate, how they progress, and what the outcomes of these adaptations are. Furthermore, the framework takes into account how adaptations spread in triadic relationship settings. The empirical context is corporate travel management, which is a chain of activities where an industrial enterprise, and its preferred travel agency and service supplier partners combine their resources. The scientific philosophy, on which the knowledge creation is based, is realist ontology. Epistemologically, the study relies on constructionist processes and interpretation. Case studies with in-depth interviews are the main source of data.

This paper illuminates the distinction between individual and organizational actors in business-to-business markets as well as the coexistence of formal and informal mechanisms of coordination in multinational corporations. The main questions addressed include the following. (1) What factors influence the occurrence of personal contacts of foreign subsidiary managers in industrial multinational corporations? (2) How such personal contacts enable coordination in industrial markets and within multinational firms? The theoretical context of the paper is based on: (1) the interaction approach to industrial markets, (2) the network approach to industrial markets, and (3) the process approach to multinational management. The unit of analysis is the foreign subsidiary manager as the focal actor of a contact network. The paper is empirically focused on Portuguese sales subsidiaries of Finnish multinational corporations, which are managed by either a parent country national (Finnish), a host country national (Portuguese) or a third country national. The paper suggests eight scenarios of individual dependence and uncertainty, which are determined by individual, organizational, and/or market factors. Such scenarios are, in turn, thought to require personal contacts with specific functions. The paper suggests eight interpersonal roles of foreign subsidiary managers, by which the functions of their personal contacts enable inter-firm coordination in industrial markets. In addition, the paper suggests eight propositions on how the functions of their personal contacts enable centralization, formalization, socialization and horizontal communication in multinational corporations.

To examine control and accountability in an expressive organisation.

The paper was based upon a longitudinal case study of events in the Church of England from 1994 to 2001 and was based on documents, debates in the governing body, conversations and interviews and participants' observation.

As a response to a financial crisis a group of financiers from within the Evangelical theological tradition (which places stress on headship and control) proposed the creation of a new church governance body (a national council) with strongly integrated central control and severely diminished conciliar participation. This group described the complex church organisations and structures (disparagingly) as “a cats cradle of autonomous and semi autonomous organizations”. This conflicted with the values of the other covenant traditions (Anglo‐Catholic and Liberal). The new body was created, but the proposed centralised control was unraveled, the existing constitution and governance was maintained, the “cats cradle” was enriched within the ground metaphor of autonomy. The case shows how the loosely coupled nature of this expressive institution with its multiple theological (value and belief) stances and multiple organisations, relationships and accountabilities was almost impervious to the attempt to shift them into an ordered and controlled hierarchy.

The great complexity of an ancient Church constrains the researcher to a limited account.

Change in expressive organisations happens by emergent negotiation and cannot be directed because the various value positions infuse everything.

The conception of control and accountability as being constructed and reconstructed in the interplay of the constructs of covenant, constitution and contract. This theorising may have a wider application both to expressive, public institutions and private organisations.

Reviews the Turnbull Report, outlining the key recommendations and discussing some of its implications, particularly the increasing emphasis on a broader corporate governance role for audit committees.

The paper aims to report research into ways by which companies identify risks and embed risk management and control procedures and also to report on interactions between internal audit and audit committees and their contributions to risk management.

The first section of the paper comprises a review of the literature on risk management and the roles played by internal audit and audit committees. The paper then reports the results of a series of interviews with officers in UK plcs and external auditors on the issues identified from the literature.

There was agreement that, while parent boards have ultimate responsibility, the ownership of risks must reside with management at lower levels. Companies tended to adopt a multi‐procedural approach to developing consistent risk management procedures. Internal auditors were believed to have a role to play but concerns were expressed about expertise and independence. The paper recommends a split of the internal audit and risk management functions to preserve internal audit independence and clarify internal audit roles. Audit committees are increasingly involved in risk management but there are doubts as to whether they have the time and expertise to undertake more than high level risk reviews. The paper, therefore, recommends that separate risk committees should be established to direct risk management, with audit committees adopting a watching brief over the process.

The Turnbull Report emerged against a background of growing demand for assurance on risk management and control effectiveness and the approach adopted has been endorsed by the Turnbull Review Group. This paper is a timely evaluation of the work being done by UK plcs in this area and indicates that there are issues to be resolved before risk management is fully embedded in company operations.

Strong relationships between parents and education professionals benefit all, especially children with disabilities. Parents of children with disabilities were integral to the development of special education, are their children’s best advocate, and are the members of the Individual Education Plan team who know the child the best. As education professionals we must strive to develop and maintain a strong relationship with parents and involve them in all aspects of their children’s education. This chapter provides an overview of parental rights and the Individuals with Disabilities Education Act (IDEA). The theoretical foundations of parental engagement is discussed and explored. Finally, recommendations are provided for developing and maintaining strong relationships with parents of children with disabilities.