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As part of a retrospective study of effects of organizational change on interpersonal relations, this paper discusses change talk among Australian employees of an American multinational manufacturing enterprise. Interviewees tended to feel pushed into change, discussing its effects in terms of the difficulties of adolescence and earlier experiences of sudden independence. Over time, what had been a simple and firm us and them division in intergroup relations between management and unions/workers had become more fluid and subtle, and perhaps more mature. Interview data are interpreted and then re‐interpreted in terms of theories of team development, nostalgia, and paternalism. It is argued that each interpretation makes differing, but complementary, assumptions about the nature of time. If developmental, progressive assumptions of organizational change are relaxed, further attention can be given to theorizing and researching subtleties in talk of the past.

Many international management scholars have expressed concern about whether societal culture changes so rapidly that research which attempts to represent it has little utility. We address this fundamental concern of international management by providing three theoretical lenses to examine the forces that produce and maintain a society's culture: functional theory, neo-institutional theory and complexity theory. We consider principles of progressive change and problems of social psychology from functional theory, the three pillars and conflicting institutional logics of neo-institutional theory and the ideas of stable equilibrium, oscillations and chaos of dynamic systems from complexity theory. Although these three theoretical lenses sometimes produce conflicting explanations of culture change, they often complement each other. Together, they provide a more realistic picture of the dynamics of the societal cultural milieu of organizations than do cultural representations that favour stability or those that completely discount the utility of any attempt at representing cultural continuity.

Drawing from the work of sociologist Niklas Luhmann, this paper analyzes and critiques the ways sociology presents itself as a vehicle for sociological “enlightenment.” It begins with a brief historical account of how sociology has come to describe itself as a science in the name of promoting social justice rooted back to the European Enlightenment of the eighteenth century. Next, the relevant elements of Luhmann's theory of society are explained ground the analysis. Luhmann's critiques of sociology and science are then presented to explain how a Luhmannian understanding of social systems exposes what is missing in sociology's current self-description of itself and its “enlightenment” mission. Building upon Luhmann's observations, a preliminary observational analysis of the communication techniques and technologies of sociology, such as classes, conferences, and publications, is assessed to evaluate the tools sociology uses to engage in communication and “irritate” other social systems. The central question here is, are these tools effective in communicating sociological knowledge in a way that aligns with the aspirational humanistic goals sociology seeks to achieve? The argument then concludes with some remarks about how sociology might potentially overcome its communicative efficacy problem if it takes seriously the insights from a Luhmannian approach to communication and considers alternative forms of communication to reach new audiences. In this way, sociology could perhaps overcome the gap between the facts of its communicational efficacy and its enlightenment norms.

The purpose of this paper is to develop a subproblem method (SPM) for progressive modeling of inductors, with model refinements of both source conductors and magnetic cores.

The modeling of inductors is split into a sequence of progressive finite element (FE) SPs. The source fields (SFs) generated by the source conductors alone are calculated at first via either the Biot-Savart (BS) law or FEs. With a novel general way to define the SFs via interface conditions (ICs), to lighten their evaluation process, the associated reaction fields for each added or modified region, mainly the magnetic cores, and in return for the source conductor regions themselves when massive, are then calculated with FE models. Changes of magnetic regions go from perfect magnetic properties up to volume linear and nonlinear properties, and from statics to dynamics.

For any added or modified region, the novel proposed ICs to define the SFs appear of general usefulness, which opens the method to a wide range of model improvements.

The resulting SPM allows efficient solving of parameterized analyses thanks to a proper mesh for each SP and the reuse of previous solutions to be locally corrected, in association with novel SF ICs that strongly lighten the quantity of BS evaluations. Significant corrections are progressively obtained for the fields, up to nonlinear magnetic core properties and skin and proximity effects in conductors, and for the related inductances and resistances.

The purpose of this paper is to investigate the process of management accounting change within an Egyptian organization that implemented an extranet.

Old institutional economic (OIE) theory and Hardy's model of power mobilisation are chosen as a theoretical framework to inform the analysis of the case.

The results show that the extranet facilitated changes in information availability and business process re‐design. The findings confirm that management accounting practices have changed in the case under study and show how management accountants have become more involved in planning and control. The case highlighted some factors that facilitate the natural processes of routinisation and institutionalisation over time.

It could be argued that one limitation of this research is related to the gap between the change in leadership in TexCo (1993) and the timing of the visits (2001, 2002, 2003 and 2005). However, this problem has been minimized by crosschecking memories of events through interviews. Another limitation of this study is that the author was not allowed to review some of the financial documents in TexCo. However, the author tried to verify the financial figures given by them through inter‐subject checking.

This paper fills a gap in the literature as it focuses on the process of management accounting change associated with the implementation of business‐to‐business (B‐to‐B) e‐commerce. The findings, indicate that the B‐to‐B e‐commerce has facilitated the change in the management accounting practices towards decision support and control. Implementing the B‐to‐B e‐commerce system in TexCo facilitated greater control over inventory and invoicing. It improved the planning process through providing the accountants with accurate and real time information about sales, receivables, cash collection and inventory turnover. The system also facilitated the settlement process, the performance evaluation of TexCo's exhibitions; and saved the time and effort of the accountants during the stocktaking process. The case suggested that there are some factors that may facilitate the processes of routinisation and institutionalisation.

To present an analytical framework for conducting critical dialogic accounting and accountability-based participatory action research to further democratisation, social change and empowering marginalised groups, and to reflect on its application in a Bangladeshi nongovernmental organisation's microfinance program.

The framework, synthesising prior CDAA theorising and agonistic-inspired action research, is described, followed by a discussion of the methodological challenges when applying this during a ten-year, ongoing intervention seeking greater voice for poor, female borrowers.

Six methodological issues emerged: investigating contested issues rather than organisation-centric research; identifying and engaging divergent discourses; engaging marginalised groups, activists and/or dominant powerholders; addressing power and power relations; building alliances for change; and evaluating and disseminating results. The authors discuss these issues and how the participatory action research methods and analytical tools used evolved in response to emergent challenges, and key lessons learned in a study of microfinance and women's empowerment.

The paper addresses calls within and beyond accounting to develop critical, engaged and change-oriented scholarship adopting an agonistic research methodology. It uses a novel critical dialogic accounting and accountability-based participatory action research approach. The reflexive examination of its application engaging NGOs, social activists, and poor women to challenge dominant discourses and practices, and build alliances for change, explores issues encountered. The paper concludes with reflective questions to aid researchers interested in undertaking similar studies in other contentious, power-laden areas concerning marginalised groups.

Many Ukrainian firms experience managerial difficulties due to a lack of qualified managers. This shortage of managerial talent affects many firms, regardless of their size and origin. To solve this problem, small/entrepreneurial firms as well as medium‐size firms rely mainly on their own managerial talents, while larger organizations turn to consulting management. Consulting management in the Ukraine is still in its infancy and suffers from a lack of managerial and restructuring experience in a free‐market economy. This paper explains an organizational improvement model developed based on a small advertising agency that could be generalized for use by other firms.

Agency involves dynamic socio-cultural processes that facilitate development. This paper is written in three parts. In Part 1, there are two purposes, the first purpose is to intimately connect agency and institutional theory, and the second purpose is to explore the relationship between agency development and growth and globalisation. In Part 2, the purpose will be to explore development with respect to the political context by explaining in terms of culture under what conditions political groups may come to power. Using political frames intended to define their nature and realities, political groups seek to attract agents in their political sphere to gain administrative power. In Part 3, the purpose will be to model, using cybernetic agency theory, the nature of development and its reduction to instrumentality.

In this part of the three-part paper, development theory is explained as a multidisciplinary field in which research and theories are clustered together and set within an adaptive institutional activity system framework. An adaptive activity system has a plural membership of agents represented by agency. Agency represents an activity system that will be argued to operate through its institutional metasystem. This enables activity system development to be explained as a process of institutional evolution. In Part 1, the problem will be addressed of how the relationship between agency and institution enables institutional change. To resolve this agency will be shown to be institutional in nature, and agency development as a process of institutional evolution. To distinguish between development and growth/globalisation, agency will be taken to have an internal and external context. Distinction will then be made between development as an internal attribute of agency and its consequences, which may include the external attributes of growth/globalisation. It will also be explained that development may have a less desirable condition when it becomes liquid.

The three-part paper develops a political development theory that identifies the conditions under which formal political groups are able to promote frames of policy to attract support from autonomous agents that constitute the membership of the activity system, and hence gain agency status. Furthermore, Bauman’s theory of liquid modernity is connected to Sorokin’s theory of socio-cultural dynamics and cultural stability. One result is the notion of liquid development, an unstable condition of development in adaptive activity systems.

The implication of this research is that, given additional appropriate measurement criteria, it will allow conceptual and empirical methods to be used that will potentially enable political outcomes in complex socio-political environments to be anticipated.

The implication of this research is that it will allow empirical methods to be used that potentially enables political outcomes in complex socio-political environments to be anticipated, given additional appropriate measurement criteria.

The synergy of agency and institutional theories to explain the process of development is new, as well as its application to the political development process in a political landscape. As part of this synergistic process, Bauman’s concept of liquidity is shown to relate to Sorokin’s ideas of socio-cultural change.

The development of human society and of culture shows that changes in society and social relations have not always been followed by changes of the same intensity in education. If education lags behind the social changes in a greater measure, then the “crises” in education are deeper and social intervention is more necessary. However much we may try to regard changes in education individually, they are in the final instance a reflection of the state and changes in society, because instruction and education are a part of social labour. They are a function of society and appear as one of the moving forces of its development, or, on the contrary, as a factor of maintaining outgrown relations. Therefore, the character of instruction and education is determined by the goals which society puts before them. The conclusion derived from this is that changes in education, in its system and organisation cannot be successfully carried out independently from changes which occur in society.