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Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and compromises its value to researchers. The purpose of this paper is to draw researchers back to the conceptual core of the framework as a basis for stable, consistent definitions of the domain of observables.

We derive the conceptual core of the framework from Simons’ writings. We highlight instability in existing operational definitions of the LoC, weaknesses in the extent to which these definitions reference this conceptual core, and inconsistencies in the restriction of LoC to formal information-based routines.

We draw on the inconsistencies identified to build the case for commensuration or a “common standard” for the framework’s use on two levels: the constructs within the framework (through reference to the conceptual core of the framework) and the framework itself (through explicit inclusion of informal controls).

We illustrate the benefits of commensuration through the potential to guide the scope of the domain of observables in empirical LoC studies, and to study LoC as complementary or competing with other management control theories.

Our approach to resolving tensions arising from inconsistencies in the empirical definitions of LoC differs from others in that we focus on the strategic variables underlying the framework to define the conceptual core. We believe this approach offers greater potential for commensuration at the level of the constructs within the framework and the framework itself.

Part II contrasts the views of materiality in the Conceptual Frameworks of the IASB, FASB, IPSAS, and other framework such as the Integrated Reporting. In particular, it analyzes at what level and how differently that concept interacts with the qualitative characteristics of financial information in each of those frameworks. It looks at its pervasiveness and entity specificity, the interlock with the concept of relevance, reliability and faithful representation, completeness, understandability, neutrality, and drills down to the link to recognition.

This part then compares the definitions of materiality in different standards and contexts, to then draw a taxonomy of materiality and its attributes, such as the subject matter, thecontext of assessment, the addressees, the assessor, and the materiality test. A large part of the analysis involves the comparison between legal definitions of materiality and characterizations in the accounting, financial, and larger management contexts.

Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive controls (D/I) proposed by Simons (1995, 2000) to tackle research questions on complex control situations involving both the degree of employee autonomy and patterns of management attention. The diverse conceptual approaches used for connecting C/E and D/I have led to fragmentation in the literature and raise concerns about their conceptual clarity. In this paper, we assess the conceptual clarity of various forms of connection between C/E and D/I. Firstly, we conduct an in-depth content analysis of 59 recent papers, and inductively identify three points of conceptual ambiguity and divergence in the literature (namely, the perspective from which a phenomenon is studied; whether categories capture choices driven by design or by style-of-use; and the properties of control systems). We also observe that the literature proposes various forms of connection (i.e. coexistence, inclusion, and combination approaches). Secondly, we use the three detected points of ambiguity and divergence as assessment criteria, and evaluate the extent to which conceptual clarity is at risk under each form of connection. Based on this assessment, we provide guidelines to enhance the conceptual clarity of the connections between C/E and D/I, propose several research models, and indicate opportunities for future research in this area.

Today, eXtensible Markup Language (XML) is fast emerging as the dominant standard for storing, describing, representing and interchanging data among various enterprises systems and databases in the context of complex web enterprises information systems (EIS). Conversely, for web EIS (such as ecommerce and portals) to be successful, it is important to apply a high level, model driven solutions and meta‐data vocabularies to design and implementation techniques that are capable of handling heterogonous schemas and documents. For this, we need a methodology that provides a higher level of abstraction of the domain in question with rigorously defined standards that are to be more widely understood by all stakeholders of the system. To‐date, UML has proven itself as the language of choice for modeling EIS using OO techniques. With the introduction of XML Schema, which provides rich facilities for constraining and defining enterprise XML content, the combination of UML and XML technologies provide a good platform (and the flexibility) for modeling, designing and representing complex enterprise contents for building successful EIS. In this paper, we show how a layered view model coupled with a proven user interface analysis framework (WUiAM) is utilized in providing architectural construct and abstract website model (called eXtensible Web, xWeb), to model, design and implement simple, usercentred, collaborative websites at varying levels of abstraction. The uniqueness xWeb is that the model data (web user interface definitions, website data descriptions and constraints) and the web content are captured and represented at the conceptual level using views (one model) and can be deployed (multiple platform specific models) using one or more implementation models.

IAS 1 (“Presentation of financial statements”) requires that application of all international standards is necessary in order to comply officially with International Accounting Standards. This appears to be a key statement for the move towards accounting harmonization. The feasibility of this kind of harmonization could be jeopardized if even one standard is “rejected” by companies. In this context, in the wake of the publication of IAS 38 “Intangible assets”, examines the ways that 21 national and two international accounting standards approach intangibles, both in terms of definition and treatment. Shows that there is no conceptual framework commonly accepted and that there is a considerable lack of consistency both inter‐country and intra‐country. This challenges the principle of the acceptability of all international accounting standards by companies that wish to or are required to apply IASs. The disharmony highlighted by the advent of IAS 38 could be a sign of the failure of international accounting harmonization.

The purpose of this paper is to study the often overlapping use of the related terms flexibility, agility and responsiveness in the operations management literature to clarify differences between the terms.

Drawing on the notion of the ladder of abstraction, a conceptual differentiation between the three terms is proposed.

Based on the most common associations of the terms in the literature, the paper proposes a hierarchical interrelationship between the terms in that: flexibility is most commonly associated with the inherent property of systems which allows them to change within pre‐established parameters; agility is predominantly used to describe an approach to organizing that provides for rapid system reconfiguration in the face of unforeseeable changes; and responsiveness commonly refers to a system behavior involving timely purposeful change in the presence of modulating stimuli.

As managers of manufacturing firms strive to improve the performance of their organizations in a highly competitive environment, the paper provides a useful enhanced understanding of the relative roles that flexibility, agility and responsiveness play in their operations strategies. This in turn will enable them to better focus their competitive strategies and investments.

While confusion between the meanings of these terms has been noted by others, the paper is believed to be the first to consider the three terms together and thereby propose a differentiation between them.

Scholars in the field of higher education take many approaches to apply theory in empirical research. However, this wide array of theoretical applications has prompted confusion among scholars who seek to integrate and understand how theory is situated in higher education research. This chapter explores the conceptualization, application, and visibility of theory in higher education research by presenting discourse from field leaders and discussing methodological definitions of theory, theoretical frameworks, and conceptual frameworks. Additionally, we conducted a summative content analysis of 239 empirical articles from the Review of Higher Education over a 10-year period, with the goal of understanding how theories were framed and applied in a subset of research. We conclude by reiterating the importance of theory in the study of higher education and providing strategies for effective theory application.

As sociologists we all try to make a contribution to our field. Having completed our comprehensives and dissertations we have read in depth in several areas, have focused on an area that interests us, and have learned the research process whether it uses quantitative or qualitative methodology. We all make our contributions available to the field, but occasionally one among us makes a startling discovery, has an unusual idea or a way to approach a problem, starts examining a new problem at just the right moment, or has an insight into a specific conceptual problem with unusual alacrity. A few among us combine all that skill and happenstance and lead the way into new sociological insights, new areas of research and provide a notable foundation or advancement to an area of knowledge. Saad Nagi is one of those contributors with vision, insight, and skill to see ahead of his time. This paper attempts to bring together in one place his major contributions to the disability knowledge base in sociology.

The approach used in this paper is an in depth review of all of Nagi’s published works in the area of disability. The published literature is grouped into the five areas in which Nagi made major contributions, including major research of the Social Security Disability Insurance process; development of a framework for the disability process; epidemiological definitions and research; development of a coherent set of disability measures; and an examination of the social problem, policy, and program process as developed and practiced in this country.

Nagi made a large and significant contribution in all the areas listed above and much of the measurement, and process examination is still relevant and useful in current research. His framework is still the basis for the very newest models of disability which dominate disability research today.

Researchers need to go back to find Nagi books and articles written in the 60s, 70s, and 80s to ground their work in the originals rather than to take the interpretations of others on this material. The ICF and the Social Model did not originate in Europe alone, but much of the work began in the states in the early 60s with the work of Nagi, Haber, and others and should not be overlooked or ignored.

During the past few years, public trust in organisations, institutions and systems has decreased. Trust is an important antecedent not only for relationship-building but also for image and reputation management. This study aims to systematically review scientific publications on public relations and trust to explore the current status of trust research, including its conceptual definition, measurement and theorisation.

Only English-language scientific papers published in key public relations journals were analysed. Titles, abstracts and keywords were searched with the terms “public relations” and/or “strategic communication” and/or “communication management” and “trust”, returning 254 discrete articles. Quantitative content analysis and thematic analysis were used to extract information.

Trust research has limited methodological and intellectual diversity. Most studies have been published by North American scholars using surveys and interviews as the primary methods, and most are positioned within the public relations literature. One-third of papers do not use any specific theory to define trust, and about 13% of those in which trust is a central element do not refer to any conceptual foundation. The majority of papers are centred on professional and managerial problems, with limited discussion of publics/stakeholders' or societal problems.

This study offers important information about the development of trust research in public relations and sheds light on current knowledge gaps that can inform future research.

Scholars and practitioners within industrial maintenance management are focused on understanding antecedents, correlates and consequences of the concept of “Smart Maintenance,” which consists of the four dimensions, namely, data-driven decision-making, human capital resource, internal integration and external integration. In order to facilitate this understanding, valid and reliable empirical measures need to be developed. Therefore, this paper aims to develop a psychometric instrument that measures the four dimensions of Smart Maintenance.

The results from two sequential empirical studies are presented, which include generating items to represent the constructs, assessment of content validity, as well as an empirical pilot test. With input from 50 industrial experts, a pool of 80 items that represent the constructs are generated. Thereafter, using data from 42 industrial and academic raters, the content validity of all items is assessed quantitatively. Finally, using data from 59 manufacturing plants, the dimensionality and factor structure of the instrument are tested.

The authors demonstrate content validity and provide evidence of good model fit and psychometric properties for one-factor models with 8–11 items for each of the four constructs, as well as a combined 24-item four-factor model.

The authors provide recommendations for scholarly use of the instrument in further theory-testing research, as well as its practical use to assess, benchmark and longitudinally evaluate Smart Maintenance within the manufacturing industry.