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This study aimed to investigate the sensemaking strategies employed by early-career employees working within organizationally constrained environments.

Grounded in the sensemaking-as-accomplishment framework, a longitudinal multi-case study was conducted, involving three early-career employees. These participants were interviewed multiple times concerning tasks they themselves identified as anomalous and ambiguous.

The study's findings illuminate how early-career employees utilize sensemaking strategies to accomplish anomalous-ambiguous tasks. These strategies are interwoven with deliberate efforts to mitigate organizational constraints that exist in the organization or arise during the execution of complex tasks.

Notable limitation pertains to the time gap between task completion and the interviews. Conducting real-time interviews concurrently with task execution or immediately afterward was not feasible due to constraints in participant availability. This research has implications for organizational learning initiatives, particularly those encompassing employee-driven self-learning components. Insights derived from studies like this can inform the development of effective self-learning schemes within organizations.

Previous sensemaking research focused on what takes place in high-reliability organizations. This study explored sensemaking strategies in workplaces that are organizationally constrained.

This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that changing demand for services from pure compliance to advisory acts as a trigger for sensemaking among SMP owners.

A qualitative multiple case study research approach is adopted, including semistructured interviews with key informants from seven Norwegian SMPs as well as document analysis.

The findings suggest that there is heterogeneity in the small practitioner segment of the accounting profession in making sense of changing demand for the nature of services. Three different situations emerged due to sensemaking, thus, the three distinct positions. Metaphors, namely, chameleons, turtles and bulls, are used to represent the positioning of SMPs. The sensemaking of actors as an adaptation led them to act as chameleons while distancing and resistance resulted in their positioning as turtles, and bulls, respectively.

Despite the richness of data indicating a clear variation in interpretation among actors, the study is case based, with a limited number of SMPs, and caution should be exercised when generalising its conclusions.

The centrality of people as a driving force for positioning among SMPs and diversity among SMPs in value creation provide insights for both SMPs and their customers.

This study highlights the meaning and patterns of value creation and the positioning of accounting firms according to their sensemaking within an under-studied segment of the accounting profession.

This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of metaphors to make OCI plausible and intelligible.

This interpretative paper draws on a collection of 21 interviews with experienced auditors. The analysis first uncovers metaphors that naturally surface within the talk and sensemaking of auditors about OCI (elicited metaphors). The authors then encapsulate these elicited metaphors into second-order constructs (projected metaphors) to synthesize and further explain auditors’ practical sensemaking.

Auditors conceive OCI as a “safety” that ensures the well-functioning of fair value accounting, metaphorically qualifying this notion as a “necessary evil”, a “passage obligé”, and a “parking lot” resolving fair value-related issues and aberrations. Auditors also metaphorize OCI as a “purifier” that allows “polluted”, “noisy”, and “unloved” items to be “parked” outside net income.

The study’s findings further the understanding of auditors’ tendency to remain uncritical throughout their sensemaking process. Making sense of professional standards of practice through metaphors indubitably involves shadowing and silencing other worldviews.

This paper extends knowledge of auditors’ sensemaking, specifically showing how auditors easily make sense of complex notions even in the absence of conceptual grounds. This study also highlights that metaphors are a powerful sensemaking device that auditors mobilize to render complex notions intelligible and mitigate IFRS inconsistencies.

This study explores the politics of ideology in the process of sensegiving and sensemaking at a Japanese retailer in Hong Kong. Studies on power and politics are scarce despite key role of power and politics in understanding the factors behind the conflict between the management's policy legitimization (sensegiving) and employees' policy interpretation (sensemaking). By using the three dimensions proposed in the critical sensemaking approach (discourse, rules and contexts), this paper explores the complex mechanism of power and politics in sensemaking and sensegiving.

Using 15 months of participant observation as a salesperson, this paper discusses how the Japan-centric customer service philosophy (dominant discourse), customer service policies and practices (organizational rules) and asymmetric power structure between the Japanese global headquarters and Hong Kong subsidiaries (formative contexts) are presented and perpetuated through the sensegiving–sensemaking process.

Dominant discourse was observed in the management's sensegiving, which placed the Japanese style of customer service over others. This ethnocentric dominant discourse informed the creation of customer service policies, although the realization of the discourse was determined by the employees' conflicting interpretations of the organizational rules. As a formative context, an asymmetric power structure was present that positioned the Hong Kong subsidiary as subservient to the global headquarters in Japan. This shows that the political process of sensegiving and sensemaking deeply implicates the dominant discourse, organizational rules and power structure as central forces that determine the level of perpetuating ideology.

This research illustrates the wider implications of power and politics in sensegiving–sensemaking studies and provides a complex picture of ethnocentric management.

The study aims to provide insights in the sensemaking process and the use of business analytics (BA) for project selection and prioritisation in start-up settings. A major focus is on the various ways start-ups can understand their data through the analytical process of sensemaking.

This is a comparative case study of two start-ups that use BA in their projects. The authors follow an interpretive approach and draw from the constructivist grounded theory method (GTM) for the purpose of data analysis, whereby the theory of sensemaking functions as the sensitising device that supports the interpretation of the data.

The key findings lie within the scope of project selection and prioritisation, where the sensemaking process is implicitly influenced by each start-up's strategy and business model. BA helps start-ups notice changes within their internal and external environment and focus their attention on the more critical questions along the lines of their processes, operations and business model. However, BA alone cannot support decision-making around less structured problems such as project selection and prioritisation, where intuitive judgement and personal opinion are still heavily used.

This study extends the research on BA applied in organisations as tools for business development. Specifically, the authors draw on the literature of BA tools in support of project management from multiple perspectives. The perspectives include but are not limited to project assessment and prioritisation. The authors view the decision-making process and the path from insight to value, as a sensemaking process, where data become part of the sensemaking roadmap and BA helps start-ups navigate the decision-making process.

The purpose of this article is to address research gaps relating to agency and institutionalism in new institutional theory (NIT) and institutional work (IW) and use the critical sensemaking (CSM) approach to bridge the debates around agency, especially on issues of language and discourse, actor network theory (ANT) and history.

A conceptual analysis of the literature is performed to discuss issues of agency in IW and CSM in organizations, and examples of empirical studies are used to illustrate connectivity, contrast and fusion.

The analysis illustrates points of distance (rather than disconnect), but most importantly, connectivity and the potential for further developments between the literature on IW and CSM.

Discussion around new possibilities to focus on agency has the potential to contribute to humanist thinking about the (agentic) character of organizations and the potential for social change.

The article contributes to the discussion of agency in the organization through a starting point (i.e. CSM) outside of NIT.

The purpose of this research is to explore how an industry is represented in multimodal public media narratives and to explore how this representation subsequently affects the formation of public sense-giving space during a persisting crisis, such as a pandemic. The question asked is: how do the use of multimodality by public service media dynamically shape representations of industry identity during a persisting crisis?

This study made use of a multimodal approach. The verbal and visual media text on the restaurant industry during the COVID-19 pandemic that were published in Finland by the public service media distributor Yle were studied. Data published between March 2020 and March 2022 were analysed. The data consisted of 236 verbal texts, including 263 visuals.

Three narratives were identified– victim, servant and survivor – that construct power relations and depict the identity of the restaurant industry differently. It was argued that multimodal media narratives hold three meaning making functions: sentimentalizing, juxtaposing and nuancing industry characteristics. It was also argued that multimodal public service media narratives have wider implications in possibly shaping the future attractiveness of the industry and organizational members' understanding of their identity.

This research contributes to sensemaking literature in that it explores the role of power – explicitly or implicitly constructed through media narratives during crisis. Furthermore, this research contributes to sensemaking literature in that it shows how narratives take shape multimodally during a continuous crisis, and how this impacts the construction of industry identity.

This study explores how a small minority of social entrepreneurs break free from third sector constraints to conceive, create and grow non-profit organisations that generate social value at scale in new and innovative ways.

Six narrative case histories of innovative social enterprises were developed based on documents and semi-structured interviews with founders and long serving executives. Data were coded “chrono-processually”, which involves locating thoughts, events and actions in distinct time periods (temporal bracketing) and identifying the processes at work in establishing new social ventures.

This study presents two core findings. First, the paper demonstrates how successful social entrepreneurs draw on their lived experiences, private and professional, in driving the development and implementation of social innovations, which are realised through application of their capabilities as analysts, strategists and resources mobilisers. These capabilities are bolstered by personal legitimacy and by their abilities as storytellers and rhetoricians. Second, the study unravels the complex processes of social entrepreneurship by revealing how sensemaking, theorising, strategizing and sensegiving underpin the core processes of problem specification, the formulation of theories of change, development of new business models and the implementation of social innovations.

The study demonstrates how social entrepreneurs use sensemaking and sensegiving strategies to understand and address complex social problems, revealing how successful social entrepreneurs devise and disseminate social innovations that substantially add value to society and bring about beneficial social change. A novel process-outcome model of social innovation is presented illustrating the interconnections between entrepreneurial cognition and strategic action.

Using a large-scale school improvement program in Sweden as a case, this article aims to explore the state governance of a large-scale school improvement program in Sweden and how officials at the state agency level made sense of the reform ideas and operationalized them in policy actions.

Data were integrated from Swedish Government Official Reports and formal directives from the Ministry of Education. Officials of the Swedish National Agency for Education (SNAE) were also interviewed. Data were analyzed to identify how regulatory rules, professional norms and cultural–cognitive beliefs shaped SNAE's design of the program.

The article shows how different types of governance (i.e. regulatory rules, professional norms and cultural–cognitive beliefs) set the direction for managing large-scale school improvement. In particular, in the studied case, the lack of clear regulatory directives enabled sensemaking processes clearly influenced by normative ideas and cultural–cognitive beliefs.

The findings are mostly presented from the perspective of managers, so further study is required to attain a broader understanding of the state agency level's role and function.

By illustrating the strengths of understanding various dimensions of educational governance, the findings are highly relevant to both policymakers and educational managers at different levels of school systems.

The article offers a valuable perspective on large-scale school improvement and educational governance by focusing on a level that has hitherto received little attention.

This study aims to document students’ supply chain solutions developed through the internship hackathon program. The study profiled innovative solutions developed by university students in Kenya to solve health supply chain logistics challenges during and beyond COVID-19. This is done by exploring students’ experience in developing sustainable logistics and supply chain management capacity-building programs in a low-middle-income country (LMIC).

This study used a qualitative approach to explore the experiences and perceptions of students and mentors who participated in a hackathon program. The study followed a cross-sectional descriptive survey design, collecting data from the participants through online questionnaires. The data were analyzed and presented using thematic analysis and narrative techniques.

Findings provide preliminary evidence for narrowing the gap between theory and practice through a hackathon internship blended with a mentorship program. Assessment of this program provides evidence for developing solutions toward ensuring the availability of essential medicine in LMICs during a pandemic such as COVID-19 by students. The profiled solutions demonstrate a broader perspective of innovative solutions of university students, mentors and potential opportunities for a triple helix approach to innovation for health supply chain system strengthening.

This original study provides evidence for advancing contribution to developing innovative solutions through partnerships between investors, universities and industry practitioners interested in mentoring students in the health-care supply chain during COVID-19 in LMICs. Specifically, contingency factors that affect the implementation of innovative programs during and beyond global pandemics such as COVID-19 by students’ innovators are identified, and implications for policy action are discussed based on the praxis of sensemaking.

This study examines a novel approach that combines internship, mentorship and hackathon projects for logistics and supply chain students in LMICs. The approach aims to bridge the gap between theory and practice and to create innovative solutions for essential medicines during and after COVID-19. The study urges more resources for supporting such programs, as they benefit both academia and industry. The study also argues that hackathon internship programs can help the logistics and supply chain industry adapt to the post-pandemic era. The study offers insights for investors, universities and practitioners in the health-care industry.

This study shows how to develop innovative solutions for the health-care supply chain during COVID-19 in an LMIC through partnerships between investors, universities and industry practitioners who mentor students. The study identifies the contingency factors that influence the success of such programs during and beyond global pandemics such as COVID-19 and discusses the policy implications based on the sensemaking praxis of the student innovators.