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The paper seeks to examine the manifestation of management paradigms in personnel magazines of Finnish metal and forest industry corporations from the 1930s to recent years.

The research data consist of articles of personnel magazines on management. The articles were analyzed by quantitative and qualitative content analysis.

The findings indicate that normative paradigms, such as industrial betterment, human relations school, and cultural theories, have been discussed in personnel magazines more than rational paradigms, although earlier studies suggest that in general rational management paradigms have been more influential in Finland. The frequent use of normative paradigms can be seen as a tool in enforcing the role of personnel journals in generating a sense of belonging and togetherness among employees. Normative paradigms are also discussed more frequently in the articles that are written from the viewpoint of the worker than those written from the viewpoint of the manager or company.

The study offers empirical evidence on the adoption of management paradigms in different lines of industries. It also shows that personnel magazines provide a rich and interesting source of data that could be used more frequently than has traditionally been the case.

The purpose of this research is to enable the examination of sensemaking mechanisms, inherent in the discourse of organizational spirituality (OS), which embed meanings this discourse creates. In order to achieve this goal the paper explores the pivotal notion of “spirituality” in OS, examines the conditions of emergence of its main characteristics, and inquires into OS participants' mental processes which help to sustain it. Thus, the conceptual space is critically explored in which organizational actors make their commitments to attain goals by spiritual means and in which the alleged causal mechanisms operate.

The approach taken is a critical analysis of literature and empirical material.

The logic of OS conceptual framework is vastly inconsistent with rationalism, which underpins typical functionalist assertions of OS proponents. The central OS notion – spirituality – lacks concrete and independent characteristics. It can be perceived as a mere classification tool which groups together certain “positive” phenomena, perspectives or outcomes. The legitimacy of this operation within the discourse is guaranteed by its episteme – the set of rules, which makes certain moves possible and excludes some others. It may easily enforce or preclude the particular interpretations of organizational reality or validity of certain initiatives. The latter hints at the political dimension of OS.

Potential researchers should be sensitive to the issues of logical circularity of OS discourse and its degree of incoherence with rationalist assumptions. The design of research on OS should attempt to delve into meanings created by OS discourse profiting from proximity to research subjects ensured by careful application of qualitative methods. Research could focus more on the political dimension: issues of power relations; methods of exerting influence; gaining support, etc., instead of contemplating more vague territories which OS studies seem inclined to explore. These results refer to a limited number of participants and organizations and are not fully generalizable, which is inevitable in qualitative research. The geographical concentration of the research sample might have affected the results to some extent, however this fact is innocuous to the overall validity of this study.

Beyond the scope of many recent papers that emphasize the positive role of organizational spirituality as a means of attaining particular objectives, the paper offers an alternative approach in which OS makes such calculations very difficult, and yet creates conditions which are conducive to advancing OS participants' political agendas.

This paper aims to consider the use of relational cultural theory (RCT) as an underlying, processual orientation for teaching with those who are living and learning at the intersection of multiple, marginalised identities.

The concept of intersectionality is defined, and key characteristics of intersectional approaches are described. The criticality of teaching for intersectionality-related social justice goals involving inclusion, engagement, mattering, empowerment and critical inquiry as foundations for critical praxis is identified. Consideration is given to the viability of RCT as an underlying orientation for teaching with students who live and learn at the intersection of multiple, marginalised identities.

RCT is consonant with key characteristics of intersectional approaches, including rejection of essentialist perspectives; recognising the roles of power in creating, maintaining and legitimising interlocking marginalisations; retaining race as a critical point of intersectional analysis and practice; recognising the validity of insights obtained from non-dominant standpoints; and working to fulfill social justice goals. Practical guidelines from RCT that support social justice goals include facilitating student voice within a context of radical respect; use of “disruptive empathy”; attending to particular experiences within the context of systemic power dynamics; using co-active “power with” versus “power over” students; relying on mutuality and fluid expertise; and reframing student resistance.

This paper provides a foundational overview of the history, nature and uses of RCT as an underlying processual orientation when teaching across diverse academic disciplines for students who live and learn at the intersection of multiple marginalised identities. Detailed case studies involving the application of RCT, including those involving teacher self-reflection would be useful.

Guidelines are provided for the practical application of RCT when teaching for intersectionality across diverse academic disciplines.

RCT supports the intersectionality-related social justice goals of inclusion, engagement, mattering, empowerment and critical inquiry as foundations for critical praxis.

Intersectional pedagogies have been associated with positive attitudinal, intentional and behavioural outcomes. However, despite some notable exceptions, intersectional pedagogies are still absent in most academic disciplines. This paper provides practical guidance on the use of RCT as an underlying processual orientation when teaching for intersectionality across diverse academic disciplines.

The food industry has always been supplier dominated, characterised by low research intensity, product line extensions and me-too products. However, recent changes have led new firms operating in the food industry to invest in research and development (R&D) activities in order to introduce innovations into the market and achieve superior performance. This paper aims to verify whether these changes are noteworthy by investigating whether and which innovation-related factors (investments in R&D activities, qualified scientists/engineers and holding a patent) can affect the performance of food start-ups.

A sample of 108 innovative start-ups operating in the food industry in Italy was selected, and a stochastic frontier analysis was carried out. This methodology was chosen because of the factorisation of the error term, which is divided into a unilateral component (revealing the inefficiency of the statistical model) and a symmetric component (revealing random gaps).

Statistical elaborations provide two interesting results. One concerns the error term (only random inefficiency affects results) and the other relates to innovation-related factors. Only investments in R&D activities positively affect the performance of innovative start-ups in the Italian food industry.

Results confirm the relevance of investments in R&D activities for Italian start-ups aiming to achieve superior performance in the food industry. These results confirm relevant changes are occurring in what was a supplier-dominated industry and disclose how start-ups should master the dynamics of innovation and allow for speculation on future industry trends.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.