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This paper aims to discuss the alternative perspectives for studying management accounting and organizational change. It provides a comprehensive basis for the research of accounting and organizational change conducted in terms of theories used, influential factors, systems applied, dynamics and aspects of change.

The paper applies a “theoretical framework” for studying accounting and organizational change based on obtaining an institutional perspective. By achieving this theoretic construction in the integration of a number of different works, this can summarize the common elements, contrast the differences and work in a way that extends the methodology. It is determined exclusively on a hybrid approach through the adoption of alternative perspectives and complements recent recommendations for bridge building and methodological pluralism among the different debates and perspectives concerning accounting and organizational change research.

The findings emphasize that the nature of organizational change is not static, rather, it is dynamic and varying over time. Organizational changes are occurring in both extra- and intra-organizational factors that shaped changes in accounting systems in organizations. The study concludes that accounting and organizational change literature has divided theoretical strands into two main perspectives: rational perspectives and interpretive and critical perspectives. Rational perspectives represented by the conventional mainstream of research can be classified into two approaches, normative economic models and positive economic models, which are grounded in neoclassical economic theories. On the other hand, the interpretive and critical perspectives emerged as alternatives to rational perspectives to explain accounting and organizational change within its broader social and economic context.

The paper has significant implications for the ways in which change dynamics can emerge, diffuse and implement at multilevel of institutional analysis. It also explains the interaction between the accounting and organizational change, which identified that change is both shaped by, and shaping, wider socio-economic and political processes. This broad sensitivity to the nature of change has important implications for the ways of studying accounting and organizational change. Hence, it has important implications for the way in which successful change can be defined in accounting and organizational change literature.

The study contributes to both accounting and organizational change literature by providing a comprehensive review about the development of institutional theory as it examines how the organization is simultaneously subjected to a high level of efficiency and considerable institutional demands. Thereafter, the domain of accounting and organizational change research itself will be extended.

This paper aims to examine the complexity of administrative reform and its implications.

This paper is based on an extensive review of the literature.

The most conspicuous fashion might be new public management (NPM) and its successor, post-NPM. However, recent reforms which involve complexity created the challenge of “rational calculation” in terms of an understanding of administrative reform. The authors observe that the measure of coordination in a response to fragmentation increases complexity and the rationale behind that reform is based on the instrumental rationality. This hinders real meaning of administrative reform, thereby failing to provide lessons for the future administration. Whether market-based reform or neo-Weberian model of reform, the thing should be considered is the condition under which the reform works.

This paper reaffirms the importance of the political-bureaucratic system which has multi-functional nature and competing institutional values when the different recipes for reform are imported into different context and a compatibility test by leaders.

This chapter analyzes markets with an “infinite variety” of goods, such as large parts of the service economy and creative industries such as the book, film, and music market. I argue that the infinite variety of supply that characterizes such markets does not lead to discoordination, because of the emergence of cognitive institutions in the form of market categories, reference points such as exemplary goods, and instruments of interpretation which facilitate the (quality) coordination process. These cognitive institutions function as an extended mind of market participants and enable what is termed interpretative rationality, as distinct from calculative rationality. This interpretative rationality consists of the ability to recognize relevant differences and similarities between goods. These cognitive institutions, like the price system, are an emergent order which can be analyzed through the lens of Austrian economics. This chapter further demonstrates the potential convergence between particular strands of economic sociology and Austrian economics.

Did a set of examiner's reports written on educational theses subscribe to a common view of critical thinking? An analysis indicated that an idealized style of critical thinking was embodied in examiners' comments, one which combined the imagery of detached rationality with the imagery of imaginative insight. This functional definition, applied for the purpose of assessment, appears to represent a mixture of assumptions taken from traditional and emergent research traditions in educational administration. It is conjectured that this functional definition may represent a negotiated meaning, arrived at in the light of conflicting intellectual and cultural pressures experienced in the academic study of educational administration.

The purpose of this paper is to criticise ad hoc approaches to ethics in research and development in technology as descriptive and non‐ethical, and based upon a narrow conception of rationality.

The approach deploys a theory of normativity that can incorporate values and a broad conception of rationality, in order to account for the relevance of issues for the addressees of normative injunctions.

A normative approach is possible and required in order to implement ethics in research and development in technology.

The approach draws together themes from current alternative approaches that each fail to deploy the full resources of the normative approach, and so fail to fully account for ethics. This approach identifies and moves beyond present limited approaches.

Through the results from part of a formative evaluation in England and Wales of the Integrated Children's System, the authors aim to illustrate the diverse ways in which policy, technology and practice interests challenge conventional assumptions regarding the construction and use of evidence in children's services. We identify four connected consequences of the ICS for practice. The ICS actively shapes practice, brings issues into focus, renders social work visible and distances the services user. We interpret the findings in terms of the persistence and diversification of professional discretion and the interplay of standardisation and case‐based practice. We challenge some accepted academic understandings of the relationship between technology and professional practice.

This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical rational” PB is overshadowed by local values and wisdom, consisting of sophisticated, pre-existing rationalities for public participation.

Adopting a qualitative and interpretive case study approach, the study draws on data from semi-structured interviews with key stakeholders and periods of participant observation. The paper utilises Weber's characterisations of rationality to analyse the PB process in indigenous communities.

The co-existence of both formal (technical) and substantive rationalities leads two Indonesian indigenous communities to execute participatory budgeting pragmatically. The formal budgetary mechanisms (Musrenbang), cascaded down from central and local governments, are melded with, and co-exist alongside, a tradition of public participation deriving from local cultural values and wisdom (Rembug warga). Reciprocal relationships and trust based on a pre-existing substantive rationality result in community members adapting budget practices while also preserving their local culture and resisting the encroachment of neo-liberal initiatives. The paper offers deeper analysis of the unintended consequences of attempting to implement technical rational accounting reforms and practices in indigenous settings.

The paper provides important insights into the way the interplay between formal and substantive rationality impacts on accounting and budgeting practices in indigenous communities. Our study also presents a unique case in emerging economy contexts in which neoliberal initiatives have been outmanoeuvred in the process of preserving indigenous values and wisdom. The informal participatory mechanism (Rembug warga) retained the community trust that neoliberalism systematically erodes.

This paper aims to propose a framework for understanding interpartner sensemaking in cross‐national strategic alliances, and to discuss how to manage the problems arising from the cultural differences and internal tensions that are inherent in such alliances.

The paper starts from the notion that interpartner sensemaking of the complexities of strategic alliances has important implications for the evolution of cross‐national alliances. The two fundamental interpretive frames that relate to sensemaking are described, that of sensemaking of chaos and that of sensemaking in chaos, and the paper examines how an appreciation of these interpretive frames enables one to better manage cultural differences and internal tensions that inevitably arise in cross‐national alliances.

The framework makes clear that the two types of interpartner sensemaking (“sensemaking of chaos” and “sensemaking in chaos”) need to be appreciated as interpretive frames that are present among the alliance managers to effectively interact and influence partner firms.

As interpartner sensemaking occurs at all stages of alliance evolution, future research may seek to assess the impact of conflicting interpretive schemes: in the stages of formation, operation, and outcome; concerning issues of appropriation and coordination; and in learning processes.

Briefly, the two types of interpartner sensemaking call for different strategies for managing alliances. Alliance partners embedded in different national cultures rely on interpretive schemes to make sense of the conflicts, contradictions, and internal tensions that emerge in strategic alliances.

The paper responds to the need of managers with alliance responsibilities for a framework to help identify and exploit the most effective ways of accounting for the role of interpartner sensemaking in alliances for productive interactions and performance.

The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism.

The paper is conceptual in nature.

As the management accounting discipline is considered to be an applied discipline, a number of authors claim that management accounting research should develop relevant theory that can be used in practice. This call for increased practical relevance of management accounting knowledge interrelates with a debate on the desirability of theoretical pluralism and paradigm diversity in management accounting research. Drawing on the work of Nicolai and Seidl, the paper distinguishes different forms of practical relevance, and analyses the effects of theoretical pluralism on these different forms. The paper argues how theoretical pluralism particularly enhances relevance in a conceptual sense rather than an instrumental sense. The conceptual relevance of research may further be enhanced by interpretive research that acknowledges complexity and that has the potential to challenge the performativity of mainstream management accounting knowledge, without challenging the pursuit of efficiency as such. This is different from critical research. The instrumental relevance stemming from mainstream management accounting research entails de‐contextualization and simplification, and might create unintended self‐fulfilling prophecies.

The paper broadens the concept of relevance so that it includes conceptual relevance and legitimative relevance. It links these concepts of relevance to three research paradigms: a mainstream paradigm, an interpretive paradigm and a critical paradigm. For each paradigm, relevance is related to the use of theory.

The paper broadens the concept of relevance and advocates the pursuit of conceptual relevance, particularly through interpretive research.

This study examines green investment reforms carried out in Bangladesh. The reform process curated significant changes by promoting green investment and fostering the adoption of risk management (RM) rationalities. This study’s focus is on revealing changes in behaviour and explaining how RM can act as an effective generator of climate change mitigation practices.

Building on Foucault's concept of governmentality, the authors apply a “green governmentality” interpretive lens to analyse interviews and documentary evidence, adopting a qualitative case study approach. The authors explore how green governmentality generates RM rationalities and techniques to induce policies and practices within banks and financial institutions (FIs) for climate change mitigation purposes.

The findings provide valuable insights into the reform process and influence of RM rationalities in the context of environmental concerns. The authors find that the reforms and creation of RM rationalities affect the management of climate mitigation practices within banks and FIs and identify the processes through which the RM techniques are transformed as climate concerns are emphasised. The authors illustrate green governmentality as persuasive strategies, which have generated specific ways of seeing climate change reality and new ways of inserting RM into organisational activities, through the green governmentality effects they created. These reforms made climate change actionable and governable through the production of RM rationalities, supported by accounting conceptualisations and processes.

The insights from this study can assist with how we act upon questions of climate change from an RM perspective. Governments, policymakers and regulators who develop climate change-related laws, regulations and policies can draw on these insights to help foster green governmentality for climate change mitigation actions informed by RM practices.

This study offers insights into how climate change is not simply a biophysical reality but a site of power-knowledge dynamics where RM rationalities are constructed, and accounting processes are transformed. The authors show the application of RM and accounting efforts to change investment practices and how changes were encouraged and promoted by using regulation as a persuasive force on knowledgeable subjects rather than a repressive or oppressive power. The analytic power of green governmentality can be applied to increase understanding of how RM rationality contribute to the creation of useful conceptualisations of climate change and provide insights into how organisations respond to green governmentality.