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The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.

The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.

The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.

The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

Through an in-depth case study, this paper aims to investigate how workplace struggles can meaningfully change management accounting practices.

This is an archival study drawing on 10 years of governmental documents, news media and a court case. The theoretical notions of framing and overflowing are used to investigate how a calculative change was introduced, problematized and reverted.

An initiative to increase care quality through the empowerment of care recipients led to a calculative change and to an intensification of work, which union representatives turned into a health and safety complaint. “Seizing” the overflow from the calculative change and “redirecting” it into the health and safety arena allowed the unions to draw support from the national work health and safety agency. In response, the organization rolled back the calculative change.

This paper introduces the notions of seizing and redirecting overflows. When combined with conduits of overflows, a part of Callon’s (1998) conceptual apparatus that previously has received little attention, these notions constitute a framework that helps identify conditions that make emancipatory uses of accounting and control outputs possible.

A recent paradigm-shift in patient care advocates for long-term recovery and quality of life in survivors of critical illness. Evidence suggests that occupational therapists in critical care can contribute to recovery in areas such as functional outcomes, length of stay and delirium, although poor role understanding can limit service-utilisation. The purpose of this study is to investigate current and future roles and practices of critical care occupational therapists in the UK.

Occupational therapists with clinical experience in adult critical care were invited to participate in a mixed-methods design using a locally developed online questionnaire and semi-structured interviews, concurrently. Descriptive statistics were generated through SPSS. Qualitative data were analysed using the framework approach.

Twelve occupational therapists participated in the survey element, with five continuing to interview. Occupational therapists described a multifaceted role in critical care where the majority reported practice in upper limb function, seating/positioning, cognition, psychosocial sequelae and discharge planning. Role and internal characteristics impacted on service delivery. It is envisaged that earlier intervention in a greater percentage of patients, a greater evidence-base, raising awareness and adequate staffing will be features for future development.

This study provides new insight into the current role and practices of adult critical care occupational therapists in England and generates insights into their role in addressing physical and non-physical morbidity for this patient cohort. Findings are preliminary in nature; however, future research is warranted to evaluate the effectiveness of interventions.

Bystander apathy has been a source of debate for decades. In the past half-century, psychologists developed theoretical frameworks to understand bystander activity, commonly referred to as bystander intervention models (BIMs). More recently, BIMs have been modified to facilitate initiatives to prevent various forms of online victimization. This chapter begins with a review of BIMs and recent applications of bystander intervention research to online environments. We also present several future directions for research along with applications for reducing technology-facilitated violence, including programming recommendations and theoretical development.

With the rapid growth of leadership research and the increasing complexity of research methods, preparing doctoral students to do research in leadership studies is becoming more challenging. This article outlines an exploratory research study and presents results of what is currently being done by university PhD leadership programs to prepare students to do research in the complex area of leadership. The paper also discusses some areas of encouragement as well as some areas of concern in regard to the current state of research methodology preparation for future leadership researchers and scholars.

Challenging, novel, and educational experiences are critical contributors to effective leader and follower development, in part, because such developmental experiences enable people to reconceptualize their perceptions about the traits and characteristics of effective leaders, or their implicit leadership theory (ILT). To understand how ILTs develop throughout developmental experiences, we examine the ILTs of 276 undergraduate students at the beginning and end of their first year of college. Using an open-ended ILT response format, a unique ILT trait of integrity emerged along with the dominant ILT traits of sensitivity, charisma, and dedication identified in previous literature. Overcoming limitations of the factor-based ILT approach, we investigate the development of ILT constellations, allowing a holistic picture of ILTs and how they throughout a developmental experience. Based on cluster analyses, four constellations of ILT themes emerged. Participants shifted to different ILT constellations after a year in college, moving from a non-descript, varied constellation toward constellations with clearly defined, dominant themes. Exploratory analysis revealed that completion of leadership coursework partially explains the shift towards more descript ILT constellations. Results have implications for new methods of future research using the ILTs constellation perspective and the practice of undergraduate leadership education in facilitating leader development among college students.

Much recent work on hybrids has focused on the strategies and practices these organizations develop to manage the institutional contradictions associated with straddling competing logics. Less attention has been paid to what we call the liability of novelty, defined as the heightened institutional challenges new hybrid forms face both internally and externally. These, we argue, go beyond the liability of newness commonly associated with new venture formation. In this chapter, we use the case of Incubate, a Muslim social incubator in Germany. This case is particularly instructive insofar as Incubate is a hybrid in both substance and mode of organizing: Its mission integrated domains of religion, commerce, and community, and its mode of organizing straddled the digital–analog divide. Neither Incubate’s members, nor its external stakeholders could rely on existing institutional templates to make sense of it. It was not only organizationally new, but also institutionally novel. As a consequence, it experienced what we distinguish as descriptive and evaluative challenges. It was both “not understood” and “not accepted.” This chapter outlines four practices to address these challenges: codifying, crafting, conforming, and configuring, and categorizes them along internal versus external as well as forming versus transforming dimensions.

This book chapter takes an institutional perspective on competing logics in global markets concerned with sustainability values and how market actors in the form of buyers and sellers attempt to solve these conflicting situations. We do this by identifying competing institutional logics in global market contexts aiming for sustainability values, together with techniques for navigating these competing institutional logics in the organizational field studied. As an empirical illustration, we use a case study of buyers and sellers in two different markets where sustainability has come into focus for their market relationships. This viewpoint allows us to better understand how global market actors deal with the competing institutional logics in their market context. We make three contributions with this research: firstly, we identify the institutional logics in global markets towards sustainability; secondly, we demonstrate how global market actors prioritize among the competing logics and their market relationships and thirdly, we outline what this means for the relationship between buyers and sellers in global markets towards sustainability.