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“Shared purpose,” understood as a widely shared commitment to the organization’s fundamental raison d’être, can be a powerful driver of organizational performance by providing both motivation and direction for members’ joint problem-solving efforts. So far, however, we understand little about the organization design that can support shared purpose in the context of large, complex business enterprises. Building on the work of Selznick and Weber, we argue that such contexts require a new organizational form, one that we call collaborative. The collaborative organizational form is grounded in Weber’s value-rational type of social action, but overcomes the scale limitations of the collegial form of organization that is conventionally associated with value-rational action. We identify four organizational principles that characterize this collaborative form and a range of managerial policies that can implement those principles.

In recent years, the field of comparative and international education (CIE) has experienced an outburst of self-reflective papers wherein comparativists study the nature of the field and map its content. This study contributes to this trend by drawing attention to a previously unstudied aspect of CIE: its purpose. Using Arnove’s dimensions as a starting point to create five new purpose categories, four prominent CIE journals are surveyed to test whether the pragmatic history of CIE is evident in its current body of research. In this process, a complete and clear genetic mapping of the journals is created, which explores their similarities and differences, as well as the changes in their content over time. Findings indicate that the pragmatic purpose of CIE dominates, though it is primarily emancipatory and transformative in its prescription. Furthermore, articles rooted in specific situational contexts were more prominent than expected considering the comparative and international nature of the field.

One way of looking at the association between ethics and stakeholder theory – of examining the idea that stakeholder theory has a strong moral foundation – is to consider how the stakeholder approach might in fact be directly driven by and guided by the moral obligations of business. An alternative perspective we offer is that stakeholder theory only indirectly derives from the moral obligations of business, with business purpose serving as a mediating factor. We work through the fairly straightforward logic behind that alternative perspective in this chapter. We argue that it is a better way to think about the association between ethics and stakeholder theory, particularly because it allows for a theoretical and practical distinction between corporate social responsibility and stakeholder theory. Stakeholder theory can thereby continue developing as a theory of strategic management, even as it brings morals to the fore in ways that other approaches to strategic management do not.

A policy of surveillance which interferes with the fundamental right to a private life requires credible justification and a supportive evidence base. The authority for such interference should be clearly detailed in law, overseen by a transparent process and not left to the vagaries of administrative discretion. If a state surveils those it governs and claims the interference to be in the public interest, then the evidence base on which that claim stands and the operative conception of public interest should be subject to critical examination. Unfortunately, there is an inconsistency in the regulatory burden associated with access to confidential patient information for non-health-related surveillance purposes and access for health-related surveillance or research purposes. This inconsistency represents a systemic weakness to inform or challenge an evidence-based policy of non-health-related surveillance. This inconsistency is unjustified and undermines the qualities recognised to be necessary to maintain a trustworthy confidential public health service. Taking the withdrawn Memorandum of Understanding (MoU) between NHS Digital and the Home Office as a worked example, this chapter demonstrates how the capacity of the law to constrain the arbitrary or unwarranted exercise of power through judicial review is not sufficient to level the playing field. The authors recommend ‘levelling up’ in procedural oversight, and adopting independent mechanisms equivalent to those adopted for establishing the operative conceptions of public interest in the context of health research to non-health-related surveillance purposes.

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.