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For many years within Organization Studies, broadly conceived, there was general agreement concerning the pitfalls of assuming a ‘one best way of organizing’. Organizations, it was argued, must balance different criteria of (e)valuation against one another – for example ‘exploitation’ and ‘exploration’ – depending on the situation at hand. However, in recent years a pre-commitment to values of a certain sort – expressed in a preference for innovation, improvisation and entrepreneurship over other criteria – has emerged within the field, thus shifting the terms of debate concerning organizational survival and flourishing firmly onto the terrain of ‘exploration’. This shift has been accompanied by the return of what we describe as a ‘metaphysical stance’ within Organization Studies. In this article we highlight some of the problems attendant upon the return of metaphysics to the field of organizational analysis, and the peculiar re-emergence of a ‘one best way of organizing’ that it engenders. In so doing, we re-visit two classic examples of what we describe as ‘the empirical stance’ within organization theory – the work of Wilfred Brown on bureaucratic hierarchy, on the one hand, and that of Paul Lawrence and Jay Lorsch on integration and differentiation, on the other – in order to highlight the continuing importance of March's argument that any organization is a balancing act between different and non-reducible criteria of (e)valuation. We conclude that the proper balance is not something that can be theoretically deduced or metaphysically framed, but should be based on a concrete description of the situation at hand.

This article aims to identify methodological openings and barriers for using managerial relevance as a method to further business to business (B2B) marketing theory.

There is currently an imbalance between two research modes; notably, the normative knowledge accumulation mode confers scant space to the solution mode. This negatively affects both the production of managerially relevant research and theoretical developments within B2B marketing which, in turn, hinders the development of marketing as an applied science. Against the background of an upgraded methodological cartography, emphasizing the equal importance of the two research modes, this article illustrates the context of using managerial relevance as a method to forward B2B marketing theory. An aggregate picture of corresponding calls in the literature shows why this is important.

Calls for increased managerial relevance and methodological diversity outside the normative knowledge accumulation mode will face difficulties in terms of changing researcher behavior, as long as the biased relationship between the two research modes persists. For managerially relevant research to increase, and for B2B marketing science to progress, underlying assumptions of different methodological stances have to be uncovered, calling for increased methodological clarity.

To prevent a relapse, the analysis suggests a further strategy by which to modify schematic models to study organizational change and behavior.

A more significant role attributed to managerial relevance for theory development early in the research process, permits to align the perspectives of research with the needs of practice and will decrease the research–practice gap.

The article pinpoints two research modes and three epistemological stances – predict, describe and depict – which sharpens methodological clarity beyond traditional qualitative–quantitative, and conceptual–empirical classifications.

The debate over intuitive vs analytical decision-making styles began almost 40 years ago and had yet to deliver definite answers. The debate – however – has led to divergent theoretical stances and empirical results. The purpose of this paper is to investigate the role of these information processing styles in customer-related decision-making in the context of mobile technologies.

The hypotheses are derived from the contrasting theoretical propositions and empirical evidence present in the debate around decision-making styles. The study also introduces and investigates the moderating role of environmental dynamism (ED). Analyses and results are based on survey research that involves 251 managers with responsibility for organizational decision-making processes.

The study’s findings suggest that both intuitive and analytical styles are relevant in the actual context characterized by mobile technologies. Intuition still plays a central role in managers’ decision-making processes, but when the industry environment is highly dynamic analytical information processing also plays an essential role in supporting organizational responsiveness and performance.

This study can help managers in reconsidering the way in which they employ analytical or intuitive information processing activities inside their decision making at different levels of ED.

The novelty of this paper relies on testing hypothesis simultaneously developed by both the theoretical stances favorable to intuitive and to analytical information processing. Besides, it tests these hypotheses in the actual empirical context characterized by a transformed scenario in terms of data availability.

Ethnography has emerged as a potentially valuable empirical means of understanding how and why accounting operates within organisations. However, its use in the accounting literature has not been without controversy. This paper addresses one of the key issues of dispute: the role of critical foundational theories in ethnographic accounting research. First, the paper draws from competing proposals for ethnography in the accounting literature in an attempt to shed further light on the use of critical theory within an ethnographic field study. It is argued that critical theory can be a valuable tool in developing further insights from ethnographic study, but that its timing within the stages of the empirical work is crucial to achieve a balance between understanding and explanation. Second, in highlighting the lessons learnt from the author’s own ethnographic research, the paper discusses the (as yet untapped) potential for critical ethnography to inform directly the design and development of new accounting systems. It is proposed that using ethnography “actively” in this way could provide the methodological basis for the development of new forms of accounting, such as social accounting.

The purpose of this paper is to examine current thinking and evidence on the extent to which taxation is, or should be, an influence upon dividend policy. To this end, the paper has been divided into two parts. The first reviews the range of normative stances and the empirical evidence in respect of each stance. Discussion mainly addresses large listed companies in the US and, to a lesser extent, the UK. The second part of the paper is based on more practical issues. This focuses attention on smaller, owner‐managed companies, for which there is less empirical evidence relating to dividend policy. This analysis of smaller companies is restricted to the UK taxation system only.

The problem this essay addresses is the IS‐OUGHT problem as it is related to science, economics and ethics. The problem is especially provocative in ethics, for though ethics would seem to concern the OUGHT most directly, not a few thinkers have despaired of ever finding a way to ground ethics in an IS of some sort. Parallel to this is the dual challenge confronting economics: to ground economics is the IS, in reality, and at the same time warrant and ground economically prescriptive statements, that is, to justify OUGHT statements in economics.

No scholar or researcher is able to provide robust evidence that counters the scant reflection on metatheory – mostly ontology and epistemology – underlying management studies in general, and industrial marketing and purchasing research in particular. This paper is a contribution to the indispensable discussion of metatheoretical alternatives in research, and most importantly, the strengths and shortcomings thereof, and respective implications on research questions, objectives, and findings.

The purpose of this paper is to reflect on how Eric Broekaert perceived “Ortho-pedagogy” as an academic discipline.

The authors try to get a grasp on Broekaert’s point of view while cross-reading three central articles in which he explains his integrated and holistic paradigm of education.

One could argue that, while claiming that the different epistemological, ontological and methodological approaches underlying Eric Broekaert’s paradigm of holistic education are not easily integrated, the potential paradoxes he produced in this claim also enabled a “choc des idées” and challenged and enlightened a wide diversity of researchers and practitioners in taking a partial, locatable, critical, reflexive and temporary stance in educational praxis (Lather, 1991).

The authors discuss how Broekaert, as a companion in life, enabled them to cautiously embrace tensions, paradoxes and complexities in the development of an educational praxis.

To examine the contentious relationship between brand image and brand personality in the context of tourism destinations.

The paper reviews the literature on brand (destination) image, brand (destination) personality and identifies examples of definitional inconsistencies and instances where the terms brand image and brand personality are used interchangeably. Two studies were carried out to investigate the relationship between the two constructs. Data were analysed using canonical correlation.

Results indicate that destination image and destination personality are related concepts. Canonical correlation analyses reveal that the emotional component of destination image captures the majority of variance on destination personality dimensions.

Academics must pay particular attention at distinguishing between brand image and brand personality, since, failure to do so, will hinder research progress and result in poor conceptual developments.

Destination marketers can focus on the commonality between destination image and destination personality in order to communicate unique destination features and to influence tourist behavior.

This paper fills a gap in the generic branding literature by adopting an empirical stance at delineating the relationship between brand image and brand personality in the context of tourism destinations.