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In the fall of 1966, a small and informal group of wives whose husbands were classified as Prisoner of War (POW) or Missing in Action (MIA) formed a small and informal group. By December 12, 1969, this group of women had gained such power, influence, and a multitude of disparate followers that twenty-six met with President and Mrs. Pat Nixon at the White House. In part, the POW/MIA story is about a small group of women taking a decisive role to change the United States POW/MIA policy, accentuate the plight of the prisoners, and demand humane treatment by Hanoi—all in a national and global arena.

This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no prior research has examined the drivers for using one.

Financial and non-financial data were collected from the annual reports of 332 UK non-financial companies listed on the London Stock Exchange (LSE) Main Market. Univariate tests and multivariate logistic regression tests were used to test the research hypotheses. A theoretical framework based on both agency theory and transaction cost economics (TCE) theory was used to explain the economic factors affecting the use of an IAF.

The study provides evidence that firm size, level of internal risks, agency problem between owners and managers and existence of an effective audit committee are associated with the existence of an IAF. Thus, the need to have strong internal control and risk management systems and to reduce both internal and external agency costs drives companies to have an IAF. These results suggest the importance of IAF as an internal corporate governance tool and the effectiveness of UK governance regulations in monitoring the effectiveness of internal control systems.

Given the importance of the IAF’s corporate governance role, the study provides some policy implications. Regulators should pay more attention to the issue of maintaining an IAF, especially by large companies, the relationship between the IAF and other governance parties, especially the audit committee, and the disclosure of more relevant information about the IAF’s characteristics and practices.

This is the first study to examine the factors affecting the existence of the IAF within the UK’s distinctive regulatory approach of “comply or disclose reasons”. Furthermore, it provides a theoretical framework that explains how both the agency theory and TCE theory can interpret the adoption of internal audit.

The British Columbia Network Environment for Indigenous Health Research (BC NEIHR) aims to support and advance research leadership among Indigenous communities, collectives and organizations (ICCOs) within British Columbia, Canada. The BC NEIHR provides support and funding to ICCOs for research development and knowledge sharing. This funding model supports ICCOs' self-determined health research by providing funds that are fully controlled by ICCOs, without the requirement of a non-Indigenous host organization.

We conducted a critical analysis of 35 ICCO research development and knowledge-sharing grant applications to identify how ICCOs are decolonizing research and methodologies.

Six themes were identified from ICCO decolonizing methodologies: (1) identified, driven, and led by Indigenous Peoples and community; (2) guidance from advisors, ethical guidelines, and local protocols; (3) follow traditional and cultural practices; (4) determine what is knowledge and ways to share knowledge; (5) celebrating the sharing and returning of knowledge and (6) advancing relationality: building and strengthening relationships.

This paper highlights the impact of how the BC NEIHR and ICCOs are advancing decolonizing methodologies to support self-determined Indigenous health research led by, and grounded in, Indigenous communities. It reflects on the work of Maori scholar Linda Tuhiwai Smith’s Decolonizing Methodologies: Research and Indigenous Peoples and contributes to the literature of decolonizing methodologies.

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong global citizenship, self-reflection and cross-cultural collaboration.

This inquiry calls on the community of practice approach to account for the shared interests motivating lifelong cross-cultural participation, the quality of social engagement between actors, and the material and cognitive tools called upon to realise global citizenship’s shared enterprise.

As argued here, embracing various cultures and inclusive participation can lead to a broader understanding of global citizenship, avoiding narrow-minded views of globalism through shared knowledge and critical practices. Further, self-access provides a cost-effective, technology-mediated alternative to bilateral student mobility, whereby digital community-building occasions cross-cultural practice that may be extended throughout a learner’s life, irrespective of their financial status or place of study.

This study is one of a select few drawing on the community of practice framework within the context of lifelong global citizenship. Nevertheless, such an approach remains primed for future development. With a social constructivist philosophy in view, the authors suggest complementary qualitative research approaches that highlight the socially situated nature of both disciplines.

This study aims to investigate how dynamic tensions between performance measurement system (PMS) uses enable organizations to achieve both exploitation and exploration and enhance firm performance.

The authors collected survey data on 153 Italian companies. Scales for each construct were validated through an exploratory factor analysis. Data on firm performance were cross-validated by using lagged accounting data. The authors tested our hypotheses using hierarchical ordinary least squares regressions, together with bootstrapping procedures for the test on mediation.

A diagnostic use of PMS has a positive association with both exploitation – e.g. reductions in total costs and lead times – and exploration, e.g. introduction of new products and extension of product ranges. The dynamic tension created by a joint diagnostic and interactive use has the strongest association with organizational ambidexterity, measured as the multiplicative interaction between exploration and exploitation.

If an organization or business unit is mainly pursuing exploitative goals, a mainly diagnostic use of PMS would be most suitable. If goals are both exploitative and explorative, a mix of diagnostic and interactive uses would be most effective.

This research helps reconcile conflicting views in the literature. The diagnostic use of PMS, far from acting as a “negative force,” appears to be necessary to guide opportunity search and to establish an appropriate scope for exploration-related activities. The authors’ focus on the uses of PMSs shows that ambidexterity is achieved through managerial capability, rather than just through the introduction of systems and structures.

This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.

Data are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.

Evidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.

The role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.

The study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.

This article analyzes women’s only leadership development training to determine how leadership roles are conceptualized and implemented, how women independently and collectively construct new leadership role identities, and how leadership identities are retained post training. Themes of nested validation, accepting the belonging narrative, identity emergence, leadership as multiverse, and reflective/reflexive leadership development were discovered. Leadership validation was needed by participants to own their new leadership identity. Through accepting a new narrative, participants confirmed that they belonged in their new leadership role. Identity work occurred on personal and social levels, allowing participants to assume a strengths-based approach to leadership development. Women’s only leadership programs, which acknowledge new leadership narratives and identities, allowed emergent leaders an improved opportunity to assume and retain their new role.

Disaster risk reduction is of prime importance in informal settlements in the Global South, where several forms of vulnerability coexist. Policy and official programmes, however, rarely respond to the needs and expectations of citizens and local leaders living in these settlements. Even though these agents constantly attempt to reduce risks in their own way, we know very little about their activities, motivations and effective impact on risk reduction. Here we seek to conceptualize bottom-up initiatives to better grasp their origins, limitations and success.

Through a four-year action-research project in Colombia, Cuba and Chile, we theorize about the production of change by local agents. Through detailed case studies we explored the activism of 17 local leaders. Through narrative analysis we studied their motivations and explanations. Finally, by documenting 22 initiatives, we revealed effective changes in space.

In the face of risk and disasters, residents and leaders in informal settings engaged in symbolic, physical and social spaces of interaction. Their actions were guided by trust, emotions, time cycles and activism. Local agency was justified by narratives about risk and climate change that differ from those of authorities and scholars.

There is still limited understanding of bottom-up initiatives in informal settings. It is crucial to conceptualize their origins, limitations and success. The focus on three specific countries necessitates further research for broader applicability and understanding.

A better comprehension of bottom-up actions is crucial for informing policies and programmes aimed at reducing risk in informal settings. Stakeholders must recognize the political, social and cultural roles of these actions for more impactful climate action.

We borrow Simon’s concept of “artefact” to introduce the notion of “Artefacts of Disaster Risk Reduction”, providing insights into the multifaceted nature of bottom-up initiatives. We also emphasize the simultaneous political and phenomenological character of these actions, contributing to a deeper understanding of their origins and impact.