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The selves of individuals abhor vacuums and find themselves constituting identities with which to fill them. Such identities are either conferred by others or chosen by the agents themselves and cultivated and processed and presented. The processing of identities is best described by using Kenneth Burke's dramatistic grammar. He asked, “What is involved when we ask what a man is doing and why he is doing it?” and he answered that the individual will be performing an act as an agent by using one agency or another in defined scenes while displaying one attitude or another, in order to fulfill one purpose or another. In the current essay, these Burkean arguments are applied to the constitution; the processing (that is, choosing one among the multiple identities that an agent bears); and the performing of an identity. It is claimed that identities are constituted in one way or another and performed by processing them according to the Burkean grammar. Identities are not ways of being but ways of doing, by taking one road rather than another.

This article examines the intellectual antecedents of Alan Fox’s frames of reference and contributes to academic work that seeks to unravel the pre-Donovan roots of British industrial relations. It examines the origins of the unitary and pluralist frames of reference with a particular focus on the work of Norman Ross.

This article draws on published academic materials to examine the origins of the unitary and pluralist frames of reference.

The article identifies usage of the term “frame of reference” in industrial relations literature from the 1940s and demonstrates the origins of the unitary and pluralist conceptions of the firm in the works of Ross in the 1950s and 1960s.

The article provides a “fresh look” at the origins of the frames of reference.

Drawing on resource orchestration theory, this paper aims to empirically investigate the relationships between digital transformation (DT), triple-A supply chain capabilities (i.e. agility, adaptability and alignment) and sustainable performance. The research focuses on the pharmaceutical industry, which best represents a business environment characterized by volatility, uncertainty, complexity and ambiguity.

Data were collected at different echelons of a globally oriented pharmaceutical supply chain, with the focal company located in the Netherlands. Empirical data were analyzed with partial least squares – structural equation modelling.

The findings reveal that DT enhances the triple-A supply chain capabilities. Nevertheless, not all three capabilities are necessary to improve overall sustainable performance. The results highlight that, among the three, only supply chain agility and adaptability significantly mediate the relationship between DT and sustainable performance.

This research supports the literature affirming that not all the triple-A supply chain capabilities equally affect sustainable performance. Moreover, it deepens the understanding of how orchestrating the triple-A capabilities at a firm level fosters overall sustainable performance, facing resource scarcity and investments in DT.

The purpose of this paper is to investigate (1) whether the public health expenditure rises as the gross state domestic product (GSDP) increases and (2) whether the infant mortality rate (IMR) reduces as public health expenditure increases.

For this investigation, the author collected a time series of data on public health spending and IMRs for an Indian state and applied regression, stationarity, cointegration and causality tests. The author also compared the relative performance of selected Indian states.

The author found that none of the Indian states did equally well in reducing the infant mortality rate (IMR). As GSDP rises, the public expenditure on health rises, however, this increase in public health expenditures does not cause a reduction in the IMR. The cointegration and causality test results validated it.

The author recommends that policymakers must shift their focus from merely increasing government health expenditure to efficiently utilising allocated funds and removing the administrative bottlenecks. Also, an equitable health financing system that addresses existing disparities in the healthcare delivery system should be ensured.

Researchers and policymakers have debated the role of public health spending in achieving Sustainable Development Goal (SDG) 3 targets. The paper proves that there exists no long-term relationship between public health spending and IMR.

Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of field research in accounting has changed since 2005. In addition, it aims to analyse contributions from specific individuals, institutions and countries, and whether the field studies have contributed to accounting research and textbooks.

The authors identified and classified 1,115 field-based accounting articles published in 14 accounting journals from 2005 to 2022 to uncover any changes. Thereafter, bibliometric analysis was conducted using data from SciVal.

The results show several significant changes. Firstly, the growth of field studies has more than trebled as nearly all journals published at least some field studies. Secondly, field research is no longer as confined to management accounting as before. It is gaining increasing traction in auditing, financial accounting and corporate social responsibility (CSR). Thirdly, while interview-based accounting research was clearly the most popular, the fastest growth was seen in mixed-methods non-management accounting research. While public sector management control case studies and content analysis of CSR were the most popular topics of interview-based studies, audits were the most popular topic in mixed-methods research. Authors based in large universities in large English-speaking countries have been most productive, followed by authors based in Europe and Asia. Based on citation analysis, the field studies have contributed to academic research substantially more than to textbooks.

An analysis of changes and trends improves the understanding of what has happened in accounting research and the development over time.