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The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.

The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.

The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.

The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

The growing complexity of consumer engagement (CE) due to the impact of Internet of things (IoT) has been attracting significant attention from both academics and industry practitioners especially in recent times. Hence, understanding this phenomenon remains very crucial to the body of knowledge. This study conducted a systematic review on IoT and CE with the aim of proposing future research opportunities using the TCCM model.

Extant literature studies were systematically examined by sourcing high ranking ABS journals from EBSCO, ScienceDirect and Emerald. A total of 58 articles were included in the final analysis of this research.

The analysis established the need to conduct more research on CE due to the impact of new technological implementation in retail. The results further suggest the need for extensive research across African countries and emerging markets to enable broader empirical generalizations of research outcomes. Using the TCCM framework, the authors indicated directions for future empirical research.

This study exposes the current trends in CE and IoT. The results and analysis are both compelling and verifiable, hence, establishing a firm base of reference for future research in related fields.

This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the role of NFRs in value creation.

Data from 76 organizations from 2017 to 2019 were collected and analyzed. Four primary NFRs and their key value drivers were identified, representing core elements that support different dimensions of a company’s performance. Statistical tests examined the relationship between stakeholders’ NFRs and financial performance measures.

When analyzed collectively and individually, the results reveal a significant positive influence of stakeholders’ NFRs on a firm’s profitability. Higher importance assigned to NFRs correlates with a higher return on sales.

This study contributes to the literature by empirically bridging the gap between stakeholder theory and the resource-based view, addressing the intersection of these perspectives. It also provides novel insights into how stakeholders’ NFRs impact profitability, offering valuable implications for research and managerial practice. It suggests that managers should integrate nonfinancial measures of NFRs within their performance measurement system to manage better and sustain companies’ value-creation process.

Business process management (BPM), as a pillar of information systems (IS) research, has become more complex with the advent of new technologies, emphasizing the need for moral and ethical perspectives. To foster moral behavior and responsible action, including ethical values in IT systems and processes can be a solid option. By incorporating a socio-technical perspective, we are able to analyze the various aspects of BPM and organizational processes and the incorporated values. We find an overall acknowledgment of the importance of values and ethics in BPM.

This publication explores ethical values within BPM through a systematic literature review (SLR). The study aims to identify the ethical dimensions inherent in BPM and their practical implications in process management and task execution. The methodological approach adopted is a SLR (Boell and Cecez-Kecmanovic, 2015), adapting the PRISMA guidelines (Page et al., 2021) to identify 82 articles from 21 top IS journals suggested by Lowry et al. (2013).

A descriptive framework is developed to explain the use and application of ethical values within business processes. This framework enables practitioners and researchers to categorize and understand the various ethical considerations involved in BPM. It provides a structured approach highlighting the interrelation between process perspectives and ethical values, demonstrating how different BPM approaches may have varying ethical implications. We compare past and future research in business processes, identifying areas for further investigation and theoretical development. A historical analysis of values and literature also helps contextualize contemporary discussions on ethics in BPM, shedding light on the evolution of ethical considerations within this domain.

Our study contributes to a more nuanced understanding of BPM, highlighting the importance of considering ethical values and socio-technical perspectives in designing and implementing business processes. These findings contribute to understanding the values associated with different types of processes and their employment and highlight potential areas for future research. Our study provides ethics-oriented research in IS with novel insights by examining BPM from an ethical value perspective. We contribute to the BPM literature by examining which values are applied in which process types from which perspective. In addition, our research suggestions provide food for thought for both research streams.

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

The purpose of this paper is to highlight the potential role that the so-called “toxic triangle” (Padilla et al., 2007) can play in undermining the processes around effectiveness. It is the interaction between leaders, organisational members, and the environmental context in which those interactions occur that has the potential to generate dysfunctional behaviours and processes. The paper seeks to set out a set of issues that would seem to be worthy of further consideration within the Journal and which deal with the relationships between organisational effectiveness and the threats from insiders.

The paper adopts a systems approach to the threats from insiders and the manner in which it impacts on organisation effectiveness. The ultimate goal of the paper is to stimulate further debate and discussion around the issues.

The paper adds to the discussions around effectiveness by highlighting how senior managers can create the conditions in which failure can occur through the erosion of controls, poor decision making, and the creation of a culture that has the potential to generate failure. Within this setting, insiders can serve to trigger a series of failures by their actions and for which the controls in place are either ineffective or have been by-passed as a result of insider knowledge.

The issues raised in this paper need to be tested empirically as a means of providing a clear evidence base in support of their relationships with the generation of organisational ineffectiveness.

The paper aims to raise awareness and stimulate thinking by practising managers around the role that the “toxic triangle” of issues can play in creating the conditions by which organisations can incubate the potential for crisis.

The paper seeks to bring together a disparate body of published work within the context of “organisational effectiveness” and sets out a series of dark characteristics that organisations need to consider if they are to avoid failure. The paper argues the case that effectiveness can be a fragile construct and that the mechanisms that generate failure also need to be actively considered when discussing what effectiveness means in practice.