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The current crisis of sociological theory is due to our failure to do sociology as a positive science‐our failure to accept both explanation and prediction as the goal of theorizing, and to use predictive power as the primary criterion for assessing theories. It is argued that sociology as a positive science can advance sociological theory. It is also argued that a positive science of sociology is possible by correcting four major fallacies‐i.e., fallacies concerning controlled experiments, realism of assumptions, subjectivity, and complexity.

Feminist critiques can provide new insights into organizational theories by examining the historical context in which these theories emerged, the research methods in which the theories are grounded, and the assumptions underlying the theories themselves. This paper applies a feminist critique to sociological theories of entrepreneurship. First, the sociological theories are described, focusing on the effects of political factors, state policies, culture, spatial location, and professionalization on entrepreneurship. This is followed by an analysis of these sociological theories investigating the values embedded in these theories and demonstrating how they can take gender relations into consideration. Finally, several directions for future research are discussed along with the potential feminist theories which have to produce change at the societal level.

Four conferences, held in Britain in 1991/2, on particular specialisms in Sociology considered their place within the curriculum and how distinctions can be drawn between what is essential to a first degree in Sociology and what are optional elements. The research aim was to develop a qualitative understanding of the way particular specialisms within Sociology are constituted through teaching and fined into the overall curriculum. The conferences were of practical benefit to the participants in clarifying assumptions embedded in alternative course designs, facilitating the flow of good ideas about teaching methods and learning materials and establishing personal contacts with teachers from other institutions in the same field of study. The topics of the four conferences were Sociology of Culture, Sociology of Work and Employment, Methods of Social Research and Sociological Theory.

The purpose of this paper is to provide a structured overview of literature in the nexus of trust and accounting. This can serve as a basis for future research, and thus provide a framework for asking more precise and focused research questions.

All papers published in prominent accounting journals during a 15‐year period were examined. Papers pertaining to the field of trust and accounting were categorized and analyzed in more detail, and qualitatively classified in accordance with selected dimensions. The review focused on papers explicitly exploring the link between accounting and trust.

A large proportion of the papers is in the field of management accounting (MAN). The majority of published papers in the field are based on sociological theory, but there are some economics‐based papers. Sociologically based analysis seems to provide more structure, but is also less paradigmatic in nature than economic theory. Only a small number of papers have an explicit definition of the concept of trust. The authors' conclusion is that the state of research has been developing to become more paradigmatic in recent years.

This is the only literature review that provides a comprehensive overview of research on trust and accounting. Thus, it is an aid to future research in the area.

In the tradition of Spencer Brown's Laws of Form, observation was defined in Luhmann's social systems theory as the designation of a distinction. In the sociological design, however, the designation specifies only a category for the observation. The distinction between observation and expectation enables the sociologist to appreciate the processing of meaning in social systems. Seeks to address this issue.

The specification of “the observer” in the tradition of systems theory is analyzed in historical detail. Inconsistencies and differences in perspectives are explicated, and the specificity of human language is further specified. The processing of meaning in social systems adds another layer to the communication.

Reflexivity about the different perspectives of participant observers and an external observer is fundamental to the sociological discourse. The ranges of possible observations from different perspectives can be considered as second‐order observations or, equivalently, as the specification of an uncertainty in the observations. This specification of an uncertainty provides an expectation. The expectation can be provided with (one or more) values by observations. The significance of observations can be tested when the expectations are properly specified.

The expectations (second‐order observations) are structured and therefore systemic attributes to the discourse. However, the metaphor of a (meta‐)biological observer has disturbed the translation of social systems theory into sociological discourse. Different discourses specify other expectations about possible observations. By specifying second‐order observations as expectations, social systems theory and sociocybernetics can combine the constructivist with an empirical approach.

This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to those researchers and practitioners working in business ethics and other related fields. Specifically, the authors outline the types and scope of SOX-related research, examine the extent of reliance on SOX, identify which theoretical frameworks and research approaches are used and point out under-researched areas.

Using a descriptive approach, the authors examine the theoretical perspectives, classifying these perspectives into four groupings (economics, ethics/moral, psychological and sociological). Using counts, categorization and content analyses, the authors provide an overview of 115 articles with further analysis provided for articles relying heavily (n = 14) or moderately (n = 42) on SOX.

Whistleblowing and codes of ethics are well-researched topics. However, employment of some theories (e.g. signaling theory and stakeholder theory) and qualitative approaches are used less often. Other under-researched issues in the sample include CEO/CFO certifications, cost of compliance, auditor disclosures and empirical investigation of SOX and auditor independence (or corporate culture).

The authors’ decision to use certain databases, search terms and research methods, and to focus on business ethics journals and English language articles are possible limitations.

The authors’ contributions comprise an examination of the scope of SOX topics and detailing how reliant the research is on SOX. The authors identify trends in this literature and provide evidence of the broad theoretical frameworks to better understand the breadth and depth of theories used.

Using the distinction between “private problems” and “public issues” derived from Mill's “sociological imagination”, this paper aims to assess how diverse social theory approaches problematise and define the ways in which social life is shaped and organised with regard to “emotions”.

The paper's approach is theoretical and novel in the interpretation of an under‐development theme in social theory, namely, that of emotion.

The paper found, on viewing differing sociological approaches, how emotion shifts the focus of our attention away from the idea of individual, private worlds of emotion to the wider context of social relations and the way in which language is used with power to identify subject positions.

This is a general literature.

This is an original paper as it is the first time diverse sociological theories have been pulled together to evince an understanding of what we understand by the concept, experience and symbol of “emotion”.

The purpose of this paper is to examine power from a multi‐theoretical perspective by comparing and analyzing different views and definitions of power in order to use the findings for further studying this construct as a key element for managerial purposes in the interorganizational context.

An overview of the literature is conducted examining the power from sociological, psychological and managerial perspectives specifying views on power, its sources and consequences of its use offered by selected theories.

This paper presents the opinion that the definitions of power by different theories resemble each other and the main differentiations in conceptualizations of power stem mostly from the differences in capturing sources and consequences of power. Power generally refers to the ability, capacity or potential to get others do something, to command, to influence, to determine or to control the behaviors, intentions, decisions or actions of others in the pursuit of one's own goals or interests despite resistance, as well as to induce changes.

The fact that power can be used as an effective tool to coordinate and manage others appears to be largely ignored in the literature. In order to understand how to use it for these purposes, it is necessary to define power, which is an elusive concept that has a variety of meanings and definitions, and there seems to be much disagreement to the precise meaning of power.

The purpose of this paper is to contribute to solving the complexity problem as increased complexity is a main reason why projects fail to reach their goals, and it is unclear what complexity is.

Conceptual development integrating theories of materiality, teleology, and complexity, decision-making theory, communication theory, coordination theory, and qualitative, quantitative and participatory approaches are used in this paper.

To understand complexity, it is necessary to develop a material-systemic process approach and to distinguish structured from unstructured complexity. The social actors construct a complex material-systemic process between themselves and nature to handle unwieldy outer nature. The material-systemic approach reveals how materiel life-world arenas are developed through increased complexity and specialization. Handling complexity is possible by materiality in general and structural material in special, the interplay between inner time (planning) and outer time (production), and between human subjects and an underlying coordination mechanism. It is a systematic organizational blockade that reproduces internal complexity as unstructured and incomprehensible complexity.

The practical models of organizing are tested to the highest degree in construction industry. It is a task to try and examine the models in other types of projects.

The paper offers a proposal to a theoretical solution to the complexity problem going back to the roots in Enlightenment and shows at the same time through practical models how increased complexity may be the most important productive force in future projects.

Approaches Pask’s conversation theory from a sociological perspective. Pask’s vision of conversation as a self‐organising process can help our understanding of the emergence of social order out of social interaction. Through conversation, human beings would be able to construct a shared reality which would be the common setting of their social life. But modern societies are only partially based on conversational interaction. Many of their structural traits are not a result of conversational agreements, but of the unintended consequences of conscious (inter)actions. In these societies, the main source of social order at the macro level is not intentional action, but the dissipation of intentional action. This phenomenon generates the dissipative structures that represent the objective frame of social life. The main purpose of this paper is to review the theoretical work of Gordon Pask from a sociological point of view, in order to appraise its potential as an instrument adequate for social analysis.