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New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

The conflict between institutionalism and neoclassicism in the 20th century has been investigated by scholars over the years. Many of them believe that in the postwar period, neoclassicism triumphed while institutionalism largely disappeared. The present chapter takes a very different view. The late 20th century represents a broad synthesis of neoclassical and institutional themes in a methodology we call pragmatic empiricism. That approach combines the mathematical model building and theoretical formalism of neoclassical economics with the institutional economist’s data-driven statistical analysis and concern for developing institutional forms. We use as a case study the history of American locational economics from the 1930s to the present. The mixing of institutional and neoclassical themes is quite evident in the work of three young scholars at Harvard who effectively initiated American locational economics. In the postwar period, we find a series of outstanding, well-published papers that capture the spirit of the “founders.” These papers do use more modeling, but they also focus on major institutional developments. A broader review of locational works is consistent with the pragmatic empiricism label. The history of locational economics supports the claim that institutionalism, far from disappearing, continues to provide fundamental questions and techniques for modern pragmatic empiricism.

The purpose of the paper is to propose a shift from the ideal of immersion to a practice of “committed localism” in the ethnographic study of relational work in the post-bureaucratic and service-based economy.

The paper is based on ethnographic fieldwork following management consultancy projects in a hospital and a manufacturing company in Denmark. The approach was predicated on committed attention to the everyday of consultancy work activities and associated relational dynamics. This involved being present at the client sites, observing and listening in concrete situations of interaction and engaging in conversations with the multiple actors involved, both external consultants and members of client organisations.

The paper shows how “committed localism” was practiced in the ethnographic study of management consultancy as it is relationally accomplished in and through concrete situations of interaction between consultants and different actors in client organizations and the associated meaning production of the involved actors.

The paper develops the notion of “committed localism”, originally introduced by George Marcus, into a methodological concept to challenge the conventional ideal of immersion as the hallmark of “proper” ethnography. Such a shift is particularly pertinent for the ethnographic study of relational processes involving multiple actors occupying different positions in the temporary social spaces of contemporary workplaces.

Pandemics are a serious challenge for humanity, as their social and economic impacts can be tremendous. This study aims to understand how innovation based in the sharing economy (SE) business models can contribute to overcoming the challenges arising from the Covid-19 pandemic.

Following a netnographic approach, the authors studied the computer-mediated social interactions of internet-based virtual innovation communities.

This study found that the SE business models contribute to overcome the challenges of the Covid-19 pandemic by redistributing idle resources to lessen the impacts of confinement. This was achieved through process innovations and an innovative use of the network, which enabled fast-open and decentralized innovation processes, and quick implementation of innovations. This innovation process is based on a decentralized decision-making approach, clear rules, informal relationship among community members and open communication channels, as well as in evasive strategies to avoid facing challenges, institutional restrictions and barriers in the adoption of innovations.

This study was limited to a virtual innovation community of highly specialized and educated experts and nine community projects focused on institutional contexts of a developed country. Future research should focus on the institutional contexts of less specialized communities and developing countries and study other community innovation projects in pandemics to understand the processes of fast-open, decentralized and evasive innovation and the importance of relational capabilities for innovation in digital contexts.

The findings can guide innovation managers and public policymakers in implementing effective strategies and policies to overcome pandemic challenges using SE business models. This research also provides important insights into the types and processes of innovation in organizations that create solutions to overcome social and business challenges during pandemics. In addition, this study highlights the contributions of netnographic approaches to conducting research on innovation and in pandemic periods when measures of confinement are in place.

This study uses an innovative framework to map the types of innovation and highlights two different types of innovation processes.

In contrast to Ahmet Kuru's argument that a critical juncture occurred in the 11th century when a repressive anti-intellectual state-ulema alliance appeared, which destroyed the creative spirit of the previous centuries in Islam, this review argues that the critical juncture must be sought in the modern era with the development of citizenship in the Middle East.

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

Performance framework (PF) is a well-established practice to measure innovation performance and identify improvement opportunities. However, whether PFs academic research are applicable to companies remains unclear, as well as their support in the definition of improvement actions. This study aims to present the implementation and assessment of a new and updated PF proposed in previous research in a real industrial context.

The PF was implemented through an in-depth case study carried out in a European machinery manufacturer and further assessed by practitioners.

The results indicate that the PF enabled the creation of a multidimensional view of the innovation performance and the definition of improvement projects in the company. Additionally, the findings also reveal an overall positive assessment of the PF by senior managers who work with the innovation process.

As a case study, this research is inherently limited in the extent to which results can be generalised. Thus, the analyses are reductive and rationalising. Future research is needed to assess the replicability of the PF.

The study's practical contribution is based on the combination of insights and steps that provide a straightforward and actionable approach for the company to improve performance.

This study aims to advance the importance of implementing the new and updated PF after its proposition, which is often overlooked in preceding research. Furthermore, the assessment of the PF also enables to infer its value to the company's employees.

This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy Cohort initiative as an example of cross-institutional professional development situated within several of NAPDS’ nine essentials, including professional learning and leading, boundary-spanning roles and reflection and innovation (NAPDS, 2021).

We asked, “In what ways did the Cohort initiative create conditions for community and collaboration in the service of meaningful literacy reforms?” Drawing on social design methodology (Gutiérrez & Vossoughi, 2010), we sought to generate and examine the educational change associated with this multi-year initiative. Our data set included programmatic data, interviews (N = 30) and artifacts of literacy teaching, learning and leading.

Our findings reflect the emphasis areas that are important to educators in the partnership: diversity by design, building relationships through collaboration and rooting literacy reforms in teacher leadership. Our discussion explores threads of reciprocity, simultaneous renewal and boundary-spanning leadership and their role in sustaining partnerships over time.

This paper contributes to our understanding of building and sustaining a cohort model of multi-year professional development through the voices, perspectives and experiences of teachers, faculty and district administrators.

Trade relations between China and the USA have been marked by conflict, especially since China’s membership in the World Trade Organization (WTO). These conflicts have been analyzed from a variety of perspectives, including the loss of jobs in the USA due to Chinese imports, competition in high technology sectors and the balance of trade. Conceptual frameworks have employed models of domestic differences as well as models of international power distribution. Among domestic differences examined are the existence of state-owned enterprises in China compared to the domination of the USA economy by private firms, the large role of the Communist Party in China and the influence of labor and environmental and labor groups in the USA. Power distribution theories focus on the systemic effects of the distribution of power on trade openness and on the pattern of intra-bloc versus between-bloc trade. This paper aims to examine the role of macroeconomic policy factors in China and the USA, in particular, the role of national patterns of savings, investment and consumption (both private and government). The paper concludes that insofar as the balance of trade is an important component of the trade conflict, domestic macroeconomic factors continue to be important. The resolution of the conflict will have to take into account the respective macroeconomic policies of China and the USA.

The design is an analytic case study of US–China trade relations with a particular focus on the balance of trade. The conceptual framework employed involves an analysis of macroeconomic policy categories, especially the overall pattern of savings (household, firm and government), investment and consumption. Process tracing over time since China's membership in the WTO is carried out with an eye toward the relationship between the balance of trade and macroeconomic policy.

The main findings are that there is a strong relation between the respective macroeconomic policies of the USA and China and their trade relations. The domestic political economy of the USA encourages consumption and a low rate of savings. The opposite is true of China where household income is low by design and national savings are high. China depends on the USA to consume what is not consumed domestically. The USA depends on Chinese imports for additional consumption encouraged by its low rate of savings. The two economies are locked in a mutual dependence.

Key research implications are that there should be more focus on domestic macroeconomic policies since these are the root causes of the trade imbalance. This is not to say that trade frictions centering on jobs, subsidies and competition in high technology are unimportant. However, without the resolution of differences in the management of macroeconomic policies, trade conflicts between the USA and China will continue.

Practical implications are huge, in some ways much more important than the academic implications. Macroeconomic policy differences in savings, investment, government spending, taxation and infrastructure are important. Furthermore, there are available tools in both China and the USA to manage the macroeconomy, particularly, monetary and fiscal policy.

One implication of this paper is that satisfaction or dissatisfaction of workers is dependent on income distribution which in turn affects trade. Treatment of people in different socioeconomic categories, such as the elderly, the young, and those at working age are a function of macroeconomic policies.

Many people have written about macroeconomics. It is a conventional subfield of economics. The originality of this paper lies in its advocacy of a shift of focus and attention and in the argument that traditional macroeconomics is related to trade. Despite its importance, macroeconomics has not been the center of attention for most political scientists, though economists have made it more central.

The purpose of this paper was to explore how retained knowledge from degrees in business administration or management served entrepreneurs in building up successful enterprises in a high environmental turbulence and competitive condition in the region.

The survey was conducted in the country of Northern Macedonia and Kosovo, targeting only owners of the enterprises in any of the business sectors. The sample consisted of 400 respondents. Data obtained was analyzed using descriptive statistics, reliability measures and Pearson correlation coefficient using SPSS.

Main findings reveal strong positive relationship between knowledge gained at formal learning on promotion of organization’s positive image and an appreciation of the human resources contribution within organization; entrepreneurs who promote organization’s positive image are found to be effective negotiators, which develop sustainable and respectful relationships with business partners. Finally, strong positive correlation is found between the entrepreneurs who are able to control their emotions at any given situation, and avoid making a sudden decision, during a highly emotional moment.

To the best of the authors’ knowledge, this research is among the first research that explores the power of degrees in business administration/management and career development as entrepreneurs and how these relationships influenced individuals’ learning and affect behavior at workplace in transition communities, such as Kosovo and North Macedonia.