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The purpose of this paper is to use translation theory to develop a framework (called FTRA) that explains how companies adopt agile methods in a discourse of fragmentation and articulation.

A qualitative multiple case study of six firms using the Scrum agile methodology. Data were collected using mixed methods and analyzed using three progressive coding cycles and analytic induction.

In practice, people translate agile methods for local settings by choosing fragments of the method and continuously re-articulating them according to the exact needs of the time and place. The authors coded the fragments as technological rules that share relationships within a framework spanning two dimensions: static-dynamic and actor-artifact.

For consistency, the six cases intentionally represent one instance of agile methodology (Scrum). This limits the confidence that the framework is suitable for other kinds of methodologies.

The FTRA framework and the technological rules are promising for use in practice as a prescriptive or even normative frame for governing methodology adaptation.

Framing agile adaption with translation theory surfaces how the discourse between translocal (global) and local practice yields the social construction of agile methods. This result contrasts the more functionalist engineering perspective and privileges changeability over performance.

The use of translation theory and the FTRA framework to explain how agile adaptation (in particular Scrum) emerges continuously in a process where method fragments are articulated and re-articulated to momentarily suit the local setting. Complete agility that rapidly and elegantly changes its own environment must, as a concomitant, rapidly and elegantly change itself. This understanding also elaborates translation theory by explaining how the articulation and re-articulation of ideas embody the means by which ideas travel in practice.

Toward the end of the 20th century, some work within political theory, of a kind that primarily foregrounds ethical considerations and another kind within political geography that links such ethical concerns to explication in terms of social space, territoriality and scale, has resuscitated the notion of contingent universality as an alternative to the either/or embrace or rejection of universality (and consequent denigration/celebration of particularity). As witnessed by the so-called spatial turn in many of the social and cultural sciences, this very circumstance, at least in the English-speaking world, has been one wellspring of current interdisciplinary interest in various geographical concepts and traditions. For political geographers, the idea of contingent universality arguably invites a fecund perspective from which to reflect upon a range of substantive and epistemological outcomes, which this essay will argue, are densely bound up in what, in short hand, is labeled globalization.

Competitive intelligence failures have devastating effects in marketplaces. They are attributed to various factors but seldom explicitly to information behaviour. This paper addresses causes of competitive intelligence failures from an information behaviour lens focussing on problems with key intelligence and information needs. The exploratory study was conducted in 2016/2017. Managers (end-users) identify key intelligence needs on which information is needed, and often other staff members seek the information (proxy information seeking). The purpose of this paper is to analyse problems related to key intelligence and information needs, and make recommendations to address the problems.

The study is placed in a post-positivism research paradigm, using qualitative and limited quantitative research approaches. In total, 15 participants (competitive intelligence professionals and educators/trainers originating from South Africa and the USA) contributed rich data through in-depth individual interviews.

Problems associated with articulation of information needs (key intelligence needs is the competitive intelligence term – with a broader scope) include inadequate communication between the person in need of information and the proxy information searcher; awareness and recognition of information needs; difficulty in articulation, incomplete and partial sharing of details of needs.

Participant recruitment was difficult, representing mostly from South Africa. The findings from this exploratory study can, however, direct further studies with a very understudied group.

However, revealed valuable findings that can guide research.

Little has been published on competitive intelligence from an information behaviour perspective. Frameworks guiding the study (a combination of Leckie et al.’s 1996 and Wilson’s, 1981 models and a competitive intelligence life cycle), however, revealed valuable findings that can guide research.

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.

Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.

Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.

The purpose of this paper is to examine adoption of the balanced scorecard (BSC) by a large public-sector health organisation in an African country, Ethiopia as part of a programme to implement a unified sector-wide strategic planning and performance monitoring system. The study explains how this trans-organisational role of the BSC is constituted, and explores how it operates in practice at the sector-and organisation-levels.

The study employs the case-study method. Semi-structured interview data and documentary evidence are analysed by drawing on the concept of translation from actor-network theory.

The case-study organisation adopted the BSC as a part of broader public-sector reforms driven by political ideology. Through a centralised government decision, the BSC was framed as a sector-wide system aimed at: aligning the health sector’s strategic policy goals with strategic priorities and operational objectives of organisations in the sector; and unifying performance-monitoring of the sector’s organisations by enabling aggregation of performance information to a sector level in a timely manner to facilitate health sector policy implementation. While the political ideology facilitated BSC adoption for trans-organisational use, it provided little organisational discretion to integrate financial administration and human resource management practices to the BSC framework. Further, inadequate piloting of information system use for the anticipated BSC model, originating from the top-down approach followed in the BSC implementation, inhibited implementation of the BSC with a balanced emphasis between the planning and performance monitoring roles of the BSC. As a result, the BSC underwent a pragmatic shift in emphasis and was reconceptualised as a system of enhancing strategic alignment through integrated planning, compared to the balanced emphasis between the planning and performance monitoring roles initially anticipated.

The study provides a theory-based explanation of how politico-ideological contexts might facilitate the framing of novel roles for the BSC and how the roles translate into practice.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.