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Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011), considered the father of the management philosophy theory of constraints (TOC), has been described as being, first and foremost, a philosopher. The TOC body of knowledge is mainly preserved as concrete methodologies used in the management discipline. By examining the foundational elements of synechism and the TOC, the purpose of this study is to investigate the intellectual connections between the arguments and legacies of Goldratt and Peirce. Although this connection is worthy of much further investigation, the research emphasizes the possible implications from a management philosophy perspective.

Based on a “review with an attitude,” the authors first examined the foundations of Goldratt’s TOC through the lens of Peirce’s synechism. Next, the authors then examined how the study of Peirce combined with a selection of contemporary research in the management and organizational studies domain could point out a direction toward completing Goldratt’s unfinished intellectual work to establish a unified science management while addressing some of the current gaps in the TOC body of knowledge.

Major findings show that synechism’s growth may extend TOC knowledge, improving managerial practice in organizations. Findings on the convergent ideas of both also reveal that Goldratt valued all synechism categories, emphasizing the importance of not overlooking Firstness. Furthermore, the study analyzes the abductive inference demonstrated in the two use cases, introducing an additional metaphor to the management of organizational systems inspired by Peirce’s philosophical concepts. The research concludes that incorporating TOC and synechism principles can enhance management and organizational practices and enrich management philosophy and theories.

This pioneering research opens promising opportunities to draw parallels between Peirce and Goldratt. Interdisciplinary collaboration will enhance the rigor and validity of integrating synechism and TOC. Experts in organizational behavior, systems theory and complexity science can provide valuable insights into this debate, while practitioners and consultants could help identify barriers and opportunities for integrating synechistic principles.

The study proposes a novel abductive approach using Peirce’s cable metaphor as an initial framework to build a unified science of management based on evolutionary stages: TOC, common sense and connectedness.

This research reinforces the argument that contemporary management practices need philosophical thinking. The authors argue that re-evaluating the foundations of management thought enriches the decision-making process in organizations and the understanding of contemporary theories in management and organizational studies.

Patriotism is often described as the “love of country” that individuals display in the acclamation of their national community. Despite the prominence of this sentiment in various societies around the world, organizational research on patriotism is largely absent. This omission is surprising because entrepreneurs, human resource (HR) divisions, and firms frequently embrace both patriotism and patriotic organizational practices. These procedures include (among other interventions) national symbol embracing, HR practices targeted toward military members and first responders, the adulation of patriots and celebration of patriotic events, and patriotic-oriented corporate social responsibility (CSR). Here, the authors argue that research on HR management and organization studies will likely be further enhanced with a deeper understanding of the national obligation that can spur employee productivity and loyalty. In an attempt to jumpstart the collective understanding of this phenomenon, the authors explore the antecedents of patriotic organizational practices, namely, the effects of founder orientation, employee dispersion, and firm strategy. It is suggested that HR practices such as these lead to a patriotic organizational image, which in turn impacts investor, customer, and employee responses. Notably, the effect of a patriotic organizational image on firm-related outcomes is largely contingent on how it fits with the patriotic views of other stakeholders, such as investors, customers, and employees. After outlining this model, the authors then present a thought experiment of how this model may appear in action. The authors then discuss ways the field can move forward in studying patriotism in HR management and organizational contexts by outlining several future directions that span multiple levels (i.e., micro and macro). Taken together, in this chapter, the authors introduce a conversation of something quite prevalent and largely unheeded – the patriotic organization.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

This article aims to trace the historical development of the behavioral strategy (BS) field, which implements psychology in strategic management. Mainly, it provides a contextual understanding of how this stream of research has historically evolved and what relevant future trajectories are. This work is part of the “over half a century of Management Decision” celebrative and informal Journal section.

We consider BS literature produced in management decision (MD), the oldest and longest-running scholarly publication in management, as a proxy for the evolution of management thought. Through a Systematic Literature Review (SLR) process, we collected – via the MD website and Scopus – a sample of 97 BS articles published in MD from its foundation (1967) until today (2024). Regarding the analysis, we adopted a Reflexive Thematic Analysis approach to synthesize the main BS topics, then read from a historical perspective regarding three “eras” over which the literature developed. Selected international literature outside the Journal’s boundaries was considered to complement this historical analysis.

Historically, within the BS field, the interest passed from the rules to rationally govern strategic decision-making processes, to studying what causes cognitive errors, to understanding how to avoid biases and to being prepared for dramatic changes. The article also identifies six future research trajectories, namely “positive heuristics,” “context-embedded mental processes,” “non-conventional thinking,” “cognitive evolutionary triggers,” “debiasing strategies” and “behavioral theories for new strategic challenges” that future research could investigate.

The limitation of the study lies in its exclusive focus on MD for investigating the historical evolution of BS, thereby overlooking critical contributions from other journals. Therefore, MD’s editorial preferences have influenced results. A comprehensive SLR on the BS field is still needed, requiring broader journal coverage to mitigate selection biases and enhance field appraisal.

This contribution is the first to offer a historical evolutionary view of the BS field, complementing the few other reviews on this stream of research. This fills a gap in the study of the evolution of management thought.

This paper aims to investigate the concept of VUCA (volatility, uncertainty, complexity and ambiguity) in the field of cross-cultural management.

The related literature has been analysed from various paradigmatic lenses.

As the VUCA world concept originates from business circles, several key articles were published in non-academic journals. Two distinct groups of publications can be identified: consulting literature and academic literature on the VUCA world. While both consulting literature and academic literature about the VUCA world can be associated with functionalism, alternative research paradigms can easily accommodate new studies in connection with the VUCA world: interpretive, critical and postmodern works would fit the features of the VUCA world, along with multi-paradigm studies.

It is advisable to investigate emergent contemporary issues, often labelled VUCA, according to multiple paradigms and to conduct multi-paradigmatic research.

While consulting literature on the VUCA world implicitly assumes functionalist paradigms, academic literature might provide alternative assumptions. Interpretative, critical and postmodern paradigms more accurately address the issues raised by VUCA.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

This paper draws on African anti-colonial thought and Black consciousness to propose critical conscious leadership (CCL) as a decolonising leadership approach appropriate for pursuing emancipation, social justice and innovation in a new African university.

I utilised the method of critical discourse analysis to study Ihron Rensburg’s language as he reflected on his leadership at the University of Johannesburg (UJ). The study engaged with Rensburg’s writings and texts on his account of leading the merger and transformation of UJ. The primary text draws from his book “Serving Higher Purposes” (2020).

Through the construction of CCL, the paper proposes alternative tenets for leading transformation towards a new African university. CCL grounds a decolonised and pluriversal new African university’s character premised on a consciously revitalised alternative thinking that will carry the communitarian spirit of Africa in knowledge production, dissemination and consumption in humanising all and serving the greater good. And it operates within the dialectical tensions of the social and economic purpose of higher education (HE), African and global relevance, African and Western paradigms, excellent performance and attainment of social justice.

The proposed CCL offers an alternative leadership approach that responds to the call to “Dethrone the Empire” by centring Blackness in HE leadership, which is crucial for authentic transformation and decolonisation.