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This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

Interlibrary loan/photocopy systems can be compared on several grounds including speed, cost and satisfaction rate. This paper looks at the first and examines the viability of one or more international centres providing back‐up services to national library resources. The study was carried out at the British Library Lending Division and is based on the time taken for requests to be received from all over the world and for items to be despatched to the same places. Figures are presented which enable total turn‐round times to be calculated for each country. They show for instance that requests from Western Europe can be dealt with in less than two weeks and that requesters in Australia can hope to receive photocopies 15 days after despatching their requests.

Disaster inquiries regularly contain a sad litany of what went wrong, procedures bypassed and ignored, and undue risks taken. It is clear in many of these cases that there were individuals in the know, who may have spoken up, but been over‐ruled or silenced. Some more persistent individuals decide to speak up external to the organisation, and hence become whistleblowers. Their efforts, although virtually by definition in the public interest, have not always been well received, certainly by their employers, and the agencies to whom they resorted, while pleased to have received their information, have invariably not reciprocated by offering employment protection, or even upholding confidentiality. Disaster case studies are presented involving a variety of industries from the nuclear power to the petroleum, aircraft, space and oil industries. The stresses on the whistleblower are indicated, one being the controversy remaining over their role, with opposition from some business leaders. The law offers first line protection, although experience in the USA suggests that this is insufficient in itself. In the more unified and compact jurisdiction of the UK, new legislation, coupled with political will, seems likely to produce a more effective regime. Organisations need to internalise whistleblowing as part of their natural systems and procedures, and codes of practice assist in this regard, as long as they are more than window‐dressing. Countries less advanced in their thinking and legislation are more at risk and, given the global consequences of the likes of an environmental disaster, need to be regarded as international pariahs.

The purpose of this paper is to develop a building performance (BP) rating tool concerning the health and safety risk of building users in higher educational buildings (HEB). This paper presents the findings of a preliminary survey, which is the establishment of performance-risk indicators (PRIs) as an initial construct for the development of BP rating tool. The construct items consist of three criteria as the main focus, namely performance element, risk frames and the indicators.

This paper adopts a qualitative approach to achieve the outcome for the preliminary survey. The determinants of the indicators were preliminarily compiled from literature and previous established BP evaluation (BPE) schemes. The initial construct of indicators are then further confirmed through semi-structured interviews involving 18 building operators in Malaysia’s public university buildings. Their views are needed to obtain suitability of the listed indicators for BP rating assessment to be used in the local HEB. The transcription and interpretation from the interview findings are carried out using Atlas.ti© qualitative software.

The interpretation of the interview findings has supported the justification for this paper that there is no proactive action in executing BP assessment to mitigate risk towards users’ health and safety. The findings also revealed that there are 26 indicators that are rated as suitable to be used for the local context of Malaysia’s HEBs. The indicators are categorised under three performance elements, which are functional performance (FP), technical performance (TP) and indoor environmental performance (IEP).

Because the chosen building sample is HEBs, the indicators may not be generalised as the suitability of the items were determined from the respective operators. Therefore, it is recommended that further research is carried out for other types of buildings.

The proposed PRIs have a significant role in the building maintenance and management in HEBs. The result is able to suggest methods for the management to improve and optimise the BP aspects by focusing occupants’ health and safety risk as a reactive process.

This paper highlights the benefits of integrating two previously separate fields: BP and risk management (RM) and, thus, helps providing opportunities for improvement of BP and the relationships with risk and satisfaction of the users. It may initiate a new perspective in optimising the BP and mitigating the health, safety and environmental risk by sensitivity to changing needs of occupants in HEB.

The COVID-19 pandemic resulted in immense pressure on healthcare workers (HCWs) and healthcare systems worldwide. The current multi-centre evaluation sought to explore the association between coping behaviours and levels of psychological distress among HCWs working during the initial onset of COVID-19.

Between April and July 2020 HCWs at three urban hospitals in England were invited to complete an online survey measuring personal and professional characteristics, psychological distress and coping. A principal component analysis (PCA) identified components of coping and structural equation modelling (SEM) was used to test the relationship between components of coping and psychological distress.

A total of 2,254 HCWs participated (77% female, 67% white, 66% in clinical roles). Three components for coping were retained in the PCA analysis: external strategies, internal strategies and self-criticalness/substance use. SEM indicated that internally based coping was associated with lower levels of psychological distress, whereas externally based coping and self-criticalness were associated with greater psychological distress. The final model accounted for 35% of the variance in psychological distress.

This multi-centre evaluation provides unique insight into the level of psychological distress among HCWs during the initial onset of the COVID-19 pandemic (2020) and associated coping strategies. Addressing self-criticalness and supporting cognitive-based internal coping strategies among HCWs may protect against prolonged exposure to psychological distress. Findings highlight the importance of developing a culture of professional resilience among this vital workforce as a whole rather than placing pressure on an individual's personal resilience.

This study aims to explain how supply chain alignment, which remains a major challenge for supply chains, can be achieved and its implications for business performance (BP) by testing the strengths of the relationships between previously identified enablers, supply chain alignment and BP.

A literature review develops hypotheses on the relationships between enablers, alignment and BP. A survey of medium-to-large UK manufacturing companies was conducted where the sample comprised 151 randomly selected companies, and the response rate was 56 per cent. Partial least square regression was used to test the hypothesis.

Two types of supply chain alignment are defined – shareholder and customer – but only customer alignment (CA) has a direct positive impact on BP, while shareholder alignment (SA) is its antecedent. Top management support was shown to be an enabler of both shareholder and CA, while organisation structure, information sharing and performance measurement system enabled SA, while internal relational behaviour enabled CA.

Supply chain management research lacks knowledge on exactly how supply chain alignment can be achieved and what BP implications it has. This research provides a tested conceptual model to address this gap.

The refined conceptual model provides precise guidance to practitioners on how to improve BP through supply chain alignment.

Whilst the strategic management literature emphasizes the importance of SA, this study reveals another crucial alignment – CA – and shows its direct positive impact on BP.

In this chapter, the post-disaster handling of the British Petroleum Oil Spill in the Gulf of Mexico is analyzed according to the concept of “Public Reserve.” Public Reserve extends the theory of privacy from the individual into the context of corporate behavior and environmental regulation and management by government. Secrecy is viewed as a form of privacy.

Investments in information systems (ISs) seem to suffer from the productivity paradox. In this article three interpretations of this paradox are explored and a business process (BP) oriented methodology to overcome it is suggested. The final goal is to investigate the relationship between a BP‐competent IS and improved business performance.

Verification of the hypothesis made that BP‐competent ISs have a positive impact on business performance, is expected to be validated by a quantitative research based on a questionnaire survey.

This is a conceptual article that suggests a new BP‐driven methodology to assess IS business value and impact on business performance.

Business process management (BPM) and the software tools that support it (i.e. business process management systems or BPMS) are quite new issues for the Greek business reality, and therefore there might be little evidence on application of such methodologies.

Focusing on the alignment of ISs to BPs helps a company solve misalignment that is due to many independent initiatives and deal with problems that cross‐departmental boundaries. It also prompts a company redirect focus from ISs to BPs and therefore resolve the problems rather than the symptoms. Knowing the positive impact of BP‐competent ISs on business performance makes it possible for an enterprise to realize the importance of pursuing a process‐oriented management style were focus is placed on value‐delivering

The value of the suggested methodology lies in the synthesis of distinct ideas and issues into a unique holistic assessment framework.

The purpose of this paper is to explore corporate communications related to climate change in both a voluntary and mandatory setting. Adopting a critical perspective, the paper examines how companies who participated in the voluntary UK Emissions Trading Scheme (UK ETS) and the UK Government’s mandatory Carbon Reduction Commitment (CRC) Energy Efficiency Scheme positioned themselves within the climate change debate. In particular, the analysis draws attention to how companies, through their communicative practice, helped to constitute and reproduce the structure of the field in which they operate.

A context-sensitive discursive analysis of 99 stand-alone reports produced by companies participating in the UK ETS and CRC over a nine-year period. The analysis is informed by Thompson’s (1990) depth-hermeneutic framework, which mediates the connection between linguistic strategies and the institutional field.

The analysis suggests that companies tended to adopt particular linguistic strategies in their communications related to climate change. For example, the strategy of “rationalisation” was employed in order to emphasise the organisational “opportunities” resulting from climate change; in this sense, companies sought to exploit climate crises in order to advance a doctrine that endorsed market-based solutions. A noteworthy finding was that in the mandatory CRC period, there was a notable shift towards the employment of the strategies that Thompson (1990) refers to as “differentiation” – whereby companies attempted to displace responsibility by presenting either government or suppliers as barriers to progress.

This paper explores how disclosure on climate change evolved while organisations participate in voluntary and compulsory climate change initiatives. In this respect, the analysis is informed by the social and political context in which the disclosure was produced.

Corporations are increasingly expected to act responsibly. The purpose of this paper is to examine two types of corporate responses to these expectations: overt and covert responses. Specifically, it examines oil companies’ involvement in multi-stakeholder initiatives and sponsorships (overt responses) and their monitoring of critics, including non-governmental organisations (NGOs) and activist organisations (covert responses).

Theoretically, the paper draws on theories of visibility and post-political regulation. Empirically, it focuses on case studies of the Extractive Industries Transparency Initiative (EITI), Shell and BP, drawing on qualitative methods.

The paper demonstrates that overt responses create an impression of consensus between antagonistic interests and that covert responses support this impression by containing deep-seated conflicts.

Corporate responses have implications for the role of the corporation as a (post-)political actor. By containing antagonism and creating an impression of consensus, the interplay between overt and covert responses open up further possibilities for the proliferation of soft governance and self-regulation through participation in voluntary transparency and corporate social responsibility (CSR) activities. Data on covert practices of corporations are difficult to access. This impedes possibilities for fully assessing their extent. The findings of this paper support trends emerging from recent research on covert corporate intelligence practices, but more research is needed to provide a systematic overview.

The paper contributes to the understudied area of covert corporate activity in research on the political role of multinational corporations.