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Tonya and Anete are new players at sc’MOI, but this theme emerges at the tail end of sc’MOI so they are best to explicate it. This chapter describes the theoretical contributions of quantum storytelling theory (QST) and practice. Building on the application of complexity theory in the hard sciences as well as social contexts and theory on multimodal constituency, this chapter considers the areas of overlap and difference between quantum storytelling and its theoretical fellows, with special attention given to sociomateriality, storytelling, feminism, fractal, and complexity theory.

Study on chia seeds is receiving increasing interest because of their nutritional and health-promoting properties that have been recognized by their high content of antioxidants, proteins, minerals and dietary fibers. Hence, the purpose of this study is to develop a value-added food product using chia seeds and to assess the nutritional properties, shelf life and consumer acceptability of the developed product.

Six different formulations of muffin mix were prepared by incorporating chia seeds with wheat flour in various ratios and evaluated for sensory characteristics. The nutritional components and shelf lives of the developed products were also evaluated. The developed product was stored for three months to assess the shelf life.

Results indicated that muffins made with chia seeds can be added up to 20% in wheat flour without affecting the sensory scores (p = 0.0014). Regarding nutritional evaluation, the results revealed that 20% incorporation of chia seeds significantly increased the total antioxidant activity (p = 0.001), increased the crude protein (p = 0.0001), fat (p = 0.0001) and crude fiber (p = 0.001) contents and lowered the carbohydrate (p = 0.0001) content when compared to the control sample. Muffin mix made with chia seeds had significantly higher mineral content (calcium, phosphorus, zinc and iron) than did the control. The developed product had a shelf-life stability of three months in terms of moisture content, peroxide value and total bacterial count and was well accepted by consumers.

Intrinsic characteristics of chia seeds can improve the quality of muffins and bring health benefits to the consumers.

The purpose of this paper is to investigate the intricate ways in which accounting is implicated in the unfolding of strategizing in a pluralistic setting. The authors treat strategizing as a practical coping mechanism which begins in response to a problem and unfolds over time into an episode. This approach enables the authors to explore strategizing pathways and the ways they can mobilise accounting to advance from practical coping to explicit strategic intent.

The authors conducted semi-structured interviews with Clinical Directors, Business Managers and Finance personnel at three NHS hospitals. Documents were also collected, such as business cases and financial reports. The authors employed theories on strategizing agency, episodes and practical coping to select examples of strategizing and indicate how strategizing is constructed and performed. The authors present the results of this qualitative analysis in three strategizing narratives.

The analysis highlights how Clinical Directors’ strategizing with accounting, in response to their financial problems, can take on contesting, conforming and circumventing modes. As the strategizing pathway unfolds, accounting acts as an obligatory passage point through which Clinical Directors pursue their strategic intent. Along each pathway the authors identify, first, where practical coping takes on a clear strategic intent and, second, whether this emergent strategy proves efficacious.

The authors contribute to the nascent body of accounting and strategizing studies through seeing strategizing with accounting, not as the formulation of explicit organisational strategy as “done” in board rooms and strategy meetings, but as an impromptu response to a critical financial problem within a localised organisational setting. In response to a problem, actors may realise their immanent strategizing through their engagement with accounting practices.

The purpose of this paper is to study the phenomenon of organizational change failure through an emic approach. Grounded in empirical examples, the paper unfolds why the phenomenon seems to be missing from the literature of the becoming view (e.g. Tsoukas and Chia, 2002).

Inspired by the methodological strategy of “studying through,” organizational changes are followed through space and time within the setting of a Nordic bank, from where the empirical data have been collected via longitudinal study. The empirical data are generated through a combination of methods: shadowing, interviews, in situ observations and desk research in order to capture the ever-changing phenomenon of organizational change.

The paper finds that organizational changes drift away, either by slipping into the everyday practices of the organization, or by drifting away in time when history is reinterpreted. The paper concludes that organizational change failures suffer the same fate as organizational changes more generally and drift away in space and time.

The paper contributes to the becoming view by illustrating how methodologically an ever-changing phenomenon such as organizational change can be studied. Further, it contributes to the field of organizational change failure by unpacking the fate of organizational change failure when change is natural and slippery in nature. The paper includes reflections on what the consequences might be for praxis.

Outlines previous research on the relationship between stock returns and earnings and investigates the effects of divergence between security analysts’ earnings forecasts on this relationship. Uses cross‐sectional analysis, time series and variable parameter models on 1981‐88 US data to see whether the stock returns‐earnings coefficient decreases with increased disagreement between analysts and shows that it does. Considers the implications for policy makers and accounting research design; and consistency with other research.

This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.

The sample comprises, as a treatment group, 721 firm-quarter observations relating to Brazilian listed firms. It also considers a control group of listed firms from Mexico, which were not affected by the exogenous shock analyzed (i.e. the 2016 Presidential Impeachment in Brazil). The firms' quarterly financial data cover the period between 2013 and 2018.

Considering several proxies related to earnings management by accruals, the main findings suggest a negative relationship between the 2016 impeachment event and the level of discretionary accruals, suggesting that Brazilian firms tended to reduce their earnings management levels during the impeachment process. The results are robust whether the control group is considered or not.

This study brings new empirical evidence to the literature on accounting information quality about the role of the economic and political environment in earnings management, especially in weak institution countries characterized by institutional voids and higher levels of corruption.

The purpose of this study is to develop a multi-level and politically informed perspective on organizational learning and change based on the cultural-historical activity theory (CHAT) in order to contribute to a less managerialist and more multi-voiced understanding of change. The authors aim for a better understanding of the links between expansive learning, contradictions in and of activity systems and episodic and systemic power.

The authors develop a framework on expansive learning, integrating the concept of faces of power. The framework is applied to a case study.

The authors show productive and restrictive effects of episodic and systemic power for dealing with contradictions in expansive learning and organizational change. The productive role of change critics and non-managerial actors is shown.

The case study is illustrative and findings need to be validated and expanded through more detailed empirical investigations. Future studies should particularly investigate how patterns of power could itself become the object of expansive learning.

The framework fosters an understanding of organizational change as multi-voiced, decentralized and driven by contradictions. Emancipation of actors and protected social spaces are essential for unfolding the productive potential of multi-voicedness against the backdrop of asymmetric power relations in organizations.

The authors step back from a managerialist perspective on organizational change by developing a politically informed, activity theoretic perspective on learning systems. The paper contributes to a better understanding of contradictions, related multi-voicedness and effects of episodic/systemic power in expansive learning and change.

Nations around the globe are moving from digital transformation toward the realization of a digital nation, but they are facing challenges in the process. This study aims to build a digital nation framework by identifying these challenges and developing solutions.

A systematic literature review process was followed, which included the development of a review protocol, selection of research papers, data extraction and analysis of results. In total, 41 research papers were selected from the 12,624 peer-reviewed academic and research papers initially identified.

Several challenges associated with the elements of a digital nation, including people, technology, institutions, policy, economics and sustainability, are identified; and solutions to these problems are presented. This study's primary objective is to build a digital nation framework by analyzing these challenges and finding solutions to them.

The study provides direction for building a digital nation framework, but the literature review findings are limited to journals, conference papers and government publications. Moreover, it would have been helpful if the research findings had been crosschecked with a panel of experts. This study will correct this weakness in later research.

This study provides policymakers and leaders with a guide for building a digital nation. This study also provides direction for researchers working in this field as little relevant research is currently available.

This study analyses the existing literature on the challenges surrounding digital nations and gives direction to theory building for future studies.

While inter-organizational collaboration concerns processes of organizing between firms, it is always initiated and enacted by individual people who perceive a need for collaboration. This chapter takes the perspective of these actors and their efforts to seek collaboration as they pursue an agenda for change. Collaboration processes are thus conceptualized as path creation and internal strategizing. The chapter focuses specifically on how actors sell the need for collaboration internally and how they draw on their external network to promote change. It illustrates this process of issue selling and collaboration with six case studies in the area of new product development, new forms of network governance, and network-wide change of business practices. Comparing these more or less successful trajectories highlights the relevance of the relational context in issue selling, the role of intentionality within emerging processes, and interplay between external collaboration and internal strategizing.

Inequities among people all around the world as well as indifference towards the environment continue to be a constant reality despite the efforts of some organizations worldwide for a better future. We consider that these efforts need to be amplified by many other organizations, therefore, the role of managers as practitioners who conduct organizations' actions need to be explored in the sense of their contribution for improving our reality. Hence, for a better future, a sustainable world that could be more fair, honest and concerned towards nature. To us, this calls into question the role of management education to this regard. Our research studies indicate that one way to contribute to this aim is by means of introducing in contents and pedagogical practices of our courses, the appropriateness of human values in students, as they are the future managers. In this chapter, we present some of these human values, sometimes considered by many religious traditions as spiritual values, which are: wholeness, forethought, solidarity and compassion. We conceptualize these values, and throughout critical reflections, we show how they are taken into account, or simply disregarded, in various courses and domains of Business Schools. At the end, we present some suggestions for pedagogical practices.