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The purpose of this paper is to analyze the relationship between organizational performance and the pattern of strategic decisions formalized in the planning of a Brazilian heavy construction company between 2006 and 2014. In this period, the company experienced a recurrent pattern of maintaining strategic decisions, despite the systematic decrease in performance and investments in the formal strategic planning (SP) and monitoring of results. The research focus is on strategic inertia and the influence of social determinants on the relationship between performance and the strategic actions negotiated in formal planning.

This is a single-case study. The exploratory-descriptive research comprises data collection on performance and strategic decisions from the period between 2006 and 2014. The analysis was guided through documentary material and data collected from 16 interviews conducted with members of the middle to top management concerning performance, goals, and strategic initiatives. The interviewees’ statements were used to apprehend the interpreted dimension of SP expressed in the meanings attributed to this process. The analysis adopts a sociological base, and strategic inertia is the underlying phenomenon that guides this analysis.

The results show the interactive effect caused by political, cognitive, discursive, and ceremonial mechanisms obstruct the company’s strategic decisions. This case study illustrates that the conditions for the phenomenon of path dependence were created, reinforcing the strategic inertia observed in the maintenance of a reproduced pattern of strategic initiatives and goals, even though the performance was recurrently unsatisfactory. In this case, strategic inertia showed a complex relationship between the interpreted performance and strategic actions negotiated in formal planning, conditioned by mechanisms of trajectory reinforcement that interfered with the conditions for strategic change.

Strategic inertia demonstrates a complex relationship between the interpreted performance and strategic actions negotiated in formal planning, conditioned by mechanisms of trajectory reinforcement that interfere with the conditions for strategic change. Future research on social mechanisms from the perspective of strategy-as-practice could be developed to capture the tacit components, language, power games, and other relevant categories in the social interaction of strategy development at the organizational level. In addition, future research could focus on investigating the extent to which path dependence is contingent, assuming that it is a temporary and, therefore, reversible process.

This work contributes to the view of SP from the social perspective and shows that the relationship between performance and strategy has biases that can compromise performance. The work highlights implications for maintaining strategic initiative patterns, which shape a path whose function is less associated with its effects on performance and more associated with the commitment to instrumental results, due to the social nature of organizations.

This work deals with social mechanisms that influence strategic decisions. Since organizational performance depends on strategic decisions, the social nature of strategic inertia has causal implications to economic and social impact of organizations.

This work argues in favor of the influence of self-reinforcing mechanisms of path dependence in the relationship between performance and strategic decisions. The results extended the predominantly structural approach of path dependence by considering interpretive aspects related to the political, discursive, cognitive, and ceremonial dimensions of strategic inertia.

The purpose of this paper is to examine the role of graduate recruitment in the professional socialisation and subjectification of Big Four professionals.

The paper draws on documentary data and interviews conducted at one British university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self.

The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits. It moreover suggests that this category serves as the ultimate objective of an ethical process whereby aspiring accountants consciously and deliberately seek to transform themselves into the type of subjects they aspire to be – ideal recruits.

The findings of the paper are primarily based on interviews conducted at one university. Future research could explore if students at other universities experience graduate recruitment in similar or different ways.

The paper highlights the constitutive role of graduate recruitment practices and shows that they can construct ideal recruits as much as they select them. It also shows that graduate recruitment is an important anticipatory socialisation mechanism that can compel aspiring accountants to learn how to look, sound and behave like Big Four professionals long before they join such organisations. Finally, the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

In the scope of the immense growth of corporate frauds and scandals, reporting unethical practices could be considered as an important mechanism to control them and ultimately improve organizational quality. To this end, this study proposes the conceptual framework comprising the enablers impacting employees' tendencies and behaviors to reporting misdemeanor in the workplace.

Systematic review of literature has been carried out. To understand the complexities among various enablers and to analyze their driving power and contingencies, a modified total interpretive structural modeling (TISM) approach has been adopted.

The findings indicate that enablers such as moral identity (MI) and job satisfaction (JS) having higher driving power (come at the bottom of the hierarchy) are relatively more important. Furthermore, perceived personal cost (PC), moral courage (MC), self-efficacy (SE) and anger have high dependent power of factors. Finally, the paper provides two paths that can lead to whistleblower's ethical decision.

A conceptual framework delivered in this paper requires to test against the field data. However, the conceptual understanding of driving enablers paves the way to top management in recruiting and hiring people in the workplace.

This study represents the first attempt to apply TISM for whistleblowing phenomenon. It provides a comprehensive conceptual framework in order to address the relative importance of various individual enablers in developing reporting tendencies against misdemeanors.

The purposes of this research are to study the theory and method of multi-attribute index system design and establish a set of systematic, standardized, scientific index systems for the design optimization and inspection process. The research may form the basis for a rational, comprehensive evaluation and provide the most effective way of improving the quality of management decision-making. It is of practical significance to improve the rationality and reliability of the index system and provide standardized, scientific reference standards and theoretical guidance for the design and construction of the index system.

Using modern methods such as complex networks and machine learning, a system for the quality diagnosis of index data and the classification and stratification of index systems is designed. This guarantees the quality of the index data, realizes the scientific classification and stratification of the index system, reduces the subjectivity and randomness of the design of the index system, enhances its objectivity and rationality and lays a solid foundation for the optimal design of the index system.

Based on the ideas of statistics, system theory, machine learning and data mining, the focus in the present research is on “data quality diagnosis” and “index classification and stratification” and clarifying the classification standards and data quality characteristics of index data; a data-quality diagnosis system of “data review – data cleaning – data conversion – data inspection” is established. Using a decision tree, explanatory structural model, cluster analysis, K-means clustering and other methods, classification and hierarchical method system of indicators is designed to reduce the redundancy of indicator data and improve the quality of the data used. Finally, the scientific and standardized classification and hierarchical design of the index system can be realized.

The innovative contributions and research value of the paper are reflected in three aspects. First, a method system for index data quality diagnosis is designed, and multi-source data fusion technology is adopted to ensure the quality of multi-source, heterogeneous and mixed-frequency data of the index system. The second is to design a systematic quality-inspection process for missing data based on the systematic thinking of the whole and the individual. Aiming at the accuracy, reliability, and feasibility of the patched data, a quality-inspection method of patched data based on inversion thought and a unified representation method of data fusion based on a tensor model are proposed. The third is to use the modern method of unsupervised learning to classify and stratify the index system, which reduces the subjectivity and randomness of the design of the index system and enhances its objectivity and rationality.

This paper seeks to investigate to what extent (and why) CSR reporting in developing countries reflect instrumental and/or “political CSR” motivations and the types of organisational legitimacy sought in these circumstances.

We adopt a theoretical framework based on neo-institutional theory, “political CSR” framework and types of organisational legitimacy. This interpretive research is set in the Egyptian context post-2011 revolution. We first carry out a content analysis of web disclosures for 40 banks in 2013 and 2016 to ascertain the nature of CSR activities and any changes over time. Second, we draw on 21 interviews to tease out the implications of the change in societal expectations due to the revolution and to deepen our understanding of the organisational motivations underlying CSR reporting.

Following the 2011 revolution, the banks’ CSR reporting practices have gradually shifted from a largely instrumental “business-case” perspective towards a more substantive recognition of a wider set of societal challenges consistent with a political CSR perspective. Overall, the maintaining/gaining of legitimacy is gradually bound to the communication of accounts about the multi-faceted socially valued consequences or structures performed by banks. Our interview data shows that participants reflected on the legitimation challenges brought by the revolution and the limits of transactional strategies involving traditional constituents, with a preference for pursuing consequential and structural forms of moral legitimacy.

This study demonstrates a constructive shift by businesses towards engaging with the new social rules in response to sociopolitical changes and the need to achieve moral legitimacy. Hence, policymakers and stakeholders could consider engaging with different economic sectors to foster more transparent, accountable, and impactful CSR practices.

We highlight the implications of Scherer and Palazzo’s political CSR approach for accountability and CSR reporting. CSR reporting in some developing countries has typically been seen as peripheral or a symbolic exercise primarily concerned with placating stakeholders and/or promoting shareholders’ interests. We suggest that researchers need to be instead attuned to the possibility of a blend of instrumental and normative motivations.

A topic currently receiving significant academic and practitioner attention is called evidence-based management. The purpose of this paper is to suggest that this approach is sometimes over-sold and may be a fad. Additionally, evidence-based management fails to fully recognize the importance of tacit knowledge, what Kahneman calls system 1. Evidence-based management does provide tools to better use what Kahneman calls system 2, rationality. Decision-makers need to take advantage of both rational and beyond rational processes.

This is an essay, it is not a report of a study. At this point in time, this paper needs thinking, reflection, pondering, more than a data-based study.

Advocates promote evidence-based management in part to help avoid fads, yet evidence-based management itself has many of the characteristics of a fad. Evidence-based management is based on an objective rational view of the world and suggests highly rational methods of decision-making. However, a rational fact-based might not give sufficient credit to instinct and feelings. Decision-makers should take into account facts, evidence, when making decisions, but not ignore intuition, hunches and feelings. This study is learning that decisions use a galaxy of approaches, with both cognitive and affective flexibility.

As with any opinion-based paper, this lacks empirical support. Proponents ask us to believe in evidence-based management. Neither we, the authors of this paper, nor the proponents of evidence-based management can empirically support the ideas offered. An additional limitation is that the paper is written in one language, English. Translation into another language might yield different meanings.

There are advantages for scholars and practitioners to look at the best available evidence. There can be disadvantages in overlooking non-quantifiable factors.

Those who use evidence-based management should also take into account feelings, ethics, aesthetics, creativity, for the betterment of society. To solve wicked problems one needs more than facts and rational analysis.

The overwhelming majority of those writing about evidence-based management are supporters. This study offers a different view. This paper brings new ideas and new thinking to both the extensive fad literature and the huge evidence-based management literature. Evidence-based management is discussed widely. Google Scholar lists more than two million papers in 2019, 2020 and 2021 on evidence-based management. Readers of this journal should critically evaluate this popular set of ideas.

Although the debate about the interplay between quality management and organizational culture is long established, extant knowledge about their link is not consistent. This article attempts to fill such a gap by integrating current perspectives and insights through a literature review.

A domain-based literature review has been conducted, which followed the Scientific Procedures and Rationales for Systematic Literature Reviews. The knowledge core consisted of 76 items, which were analysed through bibliographic coupling and co-citation analysis. An interpretive approach was taken to articulate the study findings.

The current scholarly debate unfolds through four research streams, which emphasize the need for joint optimizing quality management and organizational culture embracing a longitudinal perspective. Similarly, the theoretical roots inspiring reviewed contributions are distributed in four clusters, which rely on the assumption that organizational excellence derives from the harmonization of quality management and organizational culture.

Quality management necessitates a supportive organizational culture to set the ground for excellence. At the same time, it modifies the inner traits of the organizational culture. Such cultural changes should be carefully handled to ensure a dependable quality orientation. Achieving organizational excellence involves mastering the interplay between quality management and organizational culture.

This article delivers an unprecedented systematization of the scientific literature. It identifies the main research streams through which the debate on quality management and culture evolves, shedding light on the main conceptual roots inspiring recent scholarly advancements. Alongside overcoming the fragmentation of the extant debate, this review enables the envisioning of an agenda for further developments.

This paper aims to investigate the formation of an inter-organizational collaboration network that made it possible to repair 2,516 mechanical respirators that were inoperative in Brazil during the first wave of the COVID-19 pandemic.

A qualitative approach was used in a single case study with semi-structured interviews. The interviewee selection process was non-probabilistic through snowball sampling.

The results suggest that society, through different social groups with their different roles, can organize itself quickly through the formation of collaborative networks, and this organizational configuration can be an alternative for facing crises where actions isolated would be insufficient or slow to urgently address complex situations.

This paper aims to (1) demonstrate that society, through different social groups with their different roles, can organize itself quickly through the formation of collaborative networks; (2) favor the understanding and dynamics of the formation of a network; and (3) contribute to a possible replication of this initiative in future contexts.

The case portrays an unprecedented formation of a collaboration network involving more than 144 organizations that mobilized quickly in a complex context of a pandemic and that generated remarkable results through the reintroduction of equipment that were responsible for the preservation of thousands of lives during the year from 2020.

This paper examines the relationship between the institution’s organizational work-life-balance (WLB) policies and practices and subsequent challenges faced by Nigerian workers. The paper argues that institutions shape WLB practices (and policies), and thus, constitute WLB challenges.

Relying on qualitative, interpretive approach, and the institution-based view of organizational practice, the study investigates the relationship between institutions, WLB practices/policies, and subsequent challenges that female workers undergo, using 25 semi-structured interviews.

The findings reveal Nigeria’s unique institutional context frames and foster challenges for female workers. Also, it was identified that institutional and sociocultural pressures on female employees demonstrate that consequent challenges, while common to female workers in other countries, are more intense and challenging in Nigeria because of its peculiar institutions and context.

This study offers an opportunity to unpick how institutions are important in understanding organizational practices as part of wider social structures, which influence organizational realities, including WLB. The qualitative, exploratory approach undertaken can limit generalizing the findings.

This study contributes to the emerging concept of WLB discourse from the developing countries’ perspective. It also reveals how WLB discourse differs from nonwestern context and emphasizes previously identified challenges that female workers experience based on WLB practice. The study also sheds light on how institutions shape organizational practice.