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This study explores how a hospital works, which is important for further enhancing hospital performance. Following the introduction of a Hospital Planning Centre (HPC), changes are explored in a hospital in terms of integration (the coordination and alignment of tasks), differentiation (the extent to which tasks are segmented into subsystems), rules, coordination mechanisms and hospital performance.

A case study was conducted examining the hospital’s social network, rules, coordination mechanisms and performance both before and after the introduction of the HPC. All planning and execution tasks for surgery patients were studied using a naturalistic inquiry and mixed-method approach.

After the introduction of the HPC, the overall network structure and coordination mechanisms and coordination mechanisms remained largely the same. Integration and certain rules changed for specific planning tasks. Differentiation based on medical discipline remained. The number of local rules decreased and hospital-wide rules increased, and these remained largely in people’s minds. Coordination mechanisms remained largely unchanged, primarily involving mutual adjustment and standardization of work both before and after the introduction of the HPC. Overall, the hospital’s performance did not change substantially. The findings suggest that integration seems to “emerge” instead of being designed. Hospitals could benefit, we argue, from a more conscious system-wide approach that includes collective learning and information sharing.

This exploratory study provides in-depth insight into how a hospital works, yielding important knowledge for further research and the enhancement of hospital performance.

This chapter establishes the conceptual and analytic framework for the book. It relates not only to much of the existing work in evolutionary and institutional economics, but also to work in cultural science and cultural semiotics domains as well as in media convergence and transmedia studies. The central concept it first deploys is ‘innovation systems’ as applied in national, regional, international and sectoral contexts. It then builds on the general theory of economic evolution by Kurt Dopfer and Jason Potts and reviews the tools this theory provides to carry out a meso-level analysis of industries co-innovating and converging. It then proposes a new concept – ‘cross-innovation’ – to refer to the emergence of new structures and ‘rules’ at the boundaries of existing industries.

Current Army doctrine stresses a need for military leaders to have the capability to make flexible and adaptive decisions based on a future unknown environment, location and enemy. To assess a military decision maker’s ability in this context, this paper aims to modify the Wisconsin Card Sorting Test which assesses cognitive flexibility, into a military relevant map task. Thirty-four military officers from all service branches completed the map task.

The purpose of this study was to modify a current psychological task that measures cognitive flexibility into a military relevant task that includes the challenge of overcoming experiential bias, and understand underlying causes of individual variability in the decision-making and cognitive flexibility behavior of active duty military officers on this task.

Results indicated that non-perseverative errors were a strong predictor of cognitive flexibility performance on the map task. Decomposition of non-perseverative error into efficient errors and random errors revealed that participants who did not complete the map task changed their sorting strategy too soon within a series, resulting in a high quantity of random errors.

This study serves as the first step in customizing cognitive psychological tests for a military purpose and understanding why some military participants show poor cognitive flexibility.

Reality breakdowns generate reflexivity and awareness of the constructed nature of social reality. These pivotal moments can motivate institutional inhabitants to either modify their social worlds or reaffirm the status quo. Thus, reality breakdowns are the initial points at which actors can conceive of new possibilities for institutional arrangements and initiate change processes to realize them. Studying reality breakdowns enables scholars to understand not just how institutional change occurs, but also why it does or does not do so. In this paper, we investigate how institutional inhabitants responded to a reality breakdown that occurred during our ethnography of collegial governance in a large North American university that was undergoing a strategic change initiative. Our findings suggest that there is a consequential process following reality breakdowns whereby institutional inhabitants construct the severity of these events. In our context, institutional inhabitants first attempted to restore order to their social world by reaffirming the status quo; when their efforts failed, they began to formulate alternative possibilities. Simultaneously, they engaged in a distributed sensemaking process whereby they diminished and reoriented necessary changes, ultimately inhibiting the formulation of these new possibilities. Our findings confirm reality breakdowns and institutional awareness as potential drivers of institutional change and complicate our understanding of antecedent microprocesses that may forestall the initiation of change efforts.

This study aims to understand and explain how institutional change occurs at the level of value co-creation practices in service ecosystems. Despite the centrality of collective practices to the service ecosystems perspective, theoretically grounded explanations of how practices change and become institutionalized remain underdeveloped. Applying the theory of routine dynamics, this paper addresses two questions as follows: what does the institutional change mean at the level of value co-creation practices and what processes underlie these changes?

The study develops a conceptual framework that characterizes value co-creation practices as routines involving three aspects, namely, ostensive, performative and artifactual. As a key element in institutional change, the interplay between these informs an account of institutional change processes in service ecosystems.

The proposed conceptual framework specifies the conditions for institutional change in terms of value co-creation routines. First, any such change is seen to be grounded in alignment between changing institutional rules and the ostensive, performative and artifactual aspects of routines. Second, this alignment is seen to emerge through a dialectics of planned and practice-based activities during institutional change. An empirical research agenda is proposed for the analysis of institutional change processes in different service ecosystems.

This conceptual framework extends existing accounts of how service ecosystems change through the contributions of multiple actors at the level of value co-creation practices.

Academic work on responsible leadership has emphasised two aspects: the value orientation of leaders, and the scope of interests they consider in their leadership – the range of stakeholders, current and future, human and non-human. I address these via two questions that are equally important but different in scale: one is about the motives for individual action and the other about the coordination of multiple organisations. Possible answers are considered in the context of leadership development: the developmental pathways, and the structure of leader and leadership development programmes, that are most likely to promote responsible leadership.

On the question of moral motivation (drawing on the work of Paul Ricoeur) I suggest four influential factors: witnessing the suffering of others, admonitions of “masters of justice”, welfare of loved ones, and networks within which to discuss these matters. These I summarise as “the echo of conscience”.

On the question of coordinated change at a systemic level, I review several approaches commonly found in leadership development programmes, interpret these as emerging from four “logics” and consider the implications for responsible leader development. The four logics are: systems are so complex that entrepreneurial innovation is a primary mode of responsible leadership; specific issues might be resolved by bringing “the system in the room”; sector-specific organising to change the rules of the game towards greater social responsibility; identifying “positive tipping points” and seeking triggers for change.

I conclude with a meditation on idealism in responsible leadership.

Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein.

The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings.

This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words.

The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both “reality” and “language” on the specific application of one common principle to various Member State environments.

To explore how and why the social structures of strategic partnerships are shaped by actors and how these interrelate with a team's interpersonal relationships over time. Grasping the complexity of this interplay is essential if we want to comprehend what actually goes on in these partnerships and understand why actors often disengage from them.

In three cases, 14 in-depth interviews were held with knowledgeable actors about important events and activities that influenced the relationships between partners. Interview data were triangulated with journals kept by the lead author, who participated as an engaged scholar in the three cases. Because this study took an interdisciplinary approach, new insights could evolve from the multi-level analysis.

Trust has a moderating effect on the relation between open-book accounting and the degree of control a dominant party wants to exercise. When the level of control is raised, this can signal distrust to the other partners, which can harm the relationship. When partners feel more dependent on each other's capabilities to reach their long-term goals, the parties seem to be less likely to put the blame on one of the partners in the case of undesirable events.

Managers should be aware of their power position and acknowledge the effects of power on their relationships. If long-term and close collaboration does not emerge in their partnership, it may be due to how they use their power position.

Thanks to the interdisciplinary approach, this is the first study that shows the significance of trust and power in maintaining strategic partnerships in the construction industry, and how trust can affect the financial rules of actors.

The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.

The methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.

Sustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.

GRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.

This article investigates the implementation of a compliance programme (CP) in terms of how practitioners conceive of and execute the responsibilities arising from this corporate governance mechanism.

This study involves a practice lens approach forms the case study analysis and interpretation, involving both interviews and documentary materials collected from an Italian company with prolonged compliance experience. Schatzki's (2002, 2010) practice organisation framework guides the interpretation of CP as a practice organised by rules, practical and general understandings and teleoaffective structures.

CP practice evolves over time. A practical understanding of daily actions required to accomplish the CP and a general understanding of the responsibilities connected with the CP, such as the attitudes with which the CP is performed, are mutually constitutive and jointly favour this evolution. Dedicated artefacts – such as IT platforms, training seminars and compliance performance indicators – help spread both of these types of understanding. These artefacts also align practitioners' general understanding with the CP's teleoaffective structures imposed, including the CP's assigned objectives and the desired reactions to them.

The findings have theoretical and practical implications by revealing the relevance of practitioners' understanding of corporate governance mechanisms in their implementation processes.

This study reveals the potential benefits of practice lens approaches in corporate governance studies. It responds to the call for qualitative studies that demonstrate corporate governance as implemented in daily activities.