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The purpose of this paper is to explore the autopoietic decisions approach (<Greek: autos=self, poiein=to produce) means self-(re)production and to know the constitution of the governance in the organization of a research network.

The approach selected was Luhmann's Social System Theory, an autopoietic decisions system. A historical case study was reconstructed in which information was recollected by in-depth interviews and a survey. The network results, the extensive communications submitted by the members of two network congresses (2006 and 2010) were analyzed by networks analysis techniques.

The approach and model developed were useful to identify the decision premises, which have been the constitutional structure of the research network.

Development of a governance approach useful to a research network organization which retro-feeds the quality movement guidelines.

The quality movement proposes a systematic regulatory approach, via the ISO9000 standard family. This approach has not sufficed for institutions of higher education. One of the reasons is that it favors the “management of things” from a processes standpoint, which conforms to the General Systems Theory. However, the core of higher education is not “things” but rather the “people” participating in it – particularly professors, students, and the university community – who are participating in the creation, teaching, association, and diffusion of knowledge. The unsolved problem refers to governance.

This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions of audit quality by two groups of users of audit services: audit committee chairs/members (“insiders”) and financial analysts/fund managers (“outsiders”).

Using a survey questionnaire, data are gathered from 39 audit committee chairs/members and 42 financial analysts/fund managers and analysed using adaptive conjoint analysis.

The findings reveal that both groups perceive audit-team attributes as relatively more important than audit-firm attributes. This is consistent with expectations for “insiders”, but inconsistent with expectations for “outsiders”. Differences are also found in the internal ratings of some of the attributes, with “insiders” and “outsiders” placing different relative importance on some attributes.

The usual set of limitations that are present in a survey method also apply in this study, i.e. surveys rely on reports of behaviours rather than observations and are therefore susceptible to measurement error. A further limitation is that, in using adaptive conjoint analysis, the number of attributes that may be included in the survey is restricted and, consequently, the attributes selected may not be comprehensive or fully representative.

The study extends the scope of prior studies by examining the relative importance of audit-team and audit-firm attributes in perceptions of audit quality. In using conjoint analysis, the study makes a unique and innovative contribution by providing direct evidence on the relative importance of attributes in perceptions of audit quality for different users of audit services. The findings have implications for regulators and the accounting profession concerned with improving confidence in corporates and for audit firms in monitoring and promoting the quality of their audit services.

The context of a long-standing research tradition, discrimination has emerged as a critical factor contributing to inequalities within the labor market. While existing studies have primarily focused on overt discrimination during the recruitment and selection process, influenced by biases, attitudes, or stereotypes, there remains a significant knowledge gap regarding discrimination within the workplace and its underlying structural dimensions. This article aims to address this gap by examining the impact of organizational culture, structure and policies on workplace discrimination, with a particular emphasis on women and ethnic minorities.

Utilizing a case study strategy centered around a Belgian branch of a multinational professional service agency, data was gathered through ten semi-structured in-depth interviews conducted with employees representing various organizational levels.

The findings reveal that organizational culture, structure and policies may pose inherent risks in perpetuating discrimination throughout individuals' professional trajectories. Furthermore, it becomes apparent that, albeit often unconscious, these elements exhibit biases against women and ethnic minorities.

Given the unintentional nature of structural discrimination, it is crucial to foster increased awareness and understanding of these dynamics.

The originality of this research article lies in its focus on addressing a critical knowledge gap in the existing research tradition on discrimination in the labor market. While previous studies have primarily concentrated on overt discrimination during recruitment and selection, this article delves into the often overlooked area of discrimination within the workplace itself. It explores the intricate interplay of organizational culture, structure and policies in perpetuating discrimination, particularly against women and ethnic minorities. By utilizing a case study approach within a multinational professional service agency in Belgium, the research uncovers hidden biases and unconscious elements contributing to structural discrimination. This emphasis on understanding unintentional discrimination adds a novel dimension to the discourse on workplace inequalities.