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The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that engage in socially responsible activities, yet their accounting systems still assume autopoietic behavior. Accounting should resonate with social expectations, but at present it does not.

Literature concerning theories of biological autopoiesis and social equivalents are reviewed. They are related to accounting practices, and to concepts of open and closed systems. The theories are related to survey results of socially responsible activities practiced by firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the empirical content of the paper.

There is evidence that firms behave socially and environmentally responsibly. Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to construct the identity of the accountable entity so that it pursues more than its own self-interest, and resonate with societal expectations.

The paper is unconventional. It challenges extant practice. Its theoretical content may not appeal to many traditional accountants.

The theory and empirics are original. The theory of autopoiesis is illustrated through survey evidence of business practices.

A number of recent studies have suggested that many small businesses are opting to become members of strategic alliances with other firms in order to minimise the perceived barriers to adoption of electronic commerce (E‐commerce). This study compares the perception of barriers to E‐commerce adoption between a sample of Swedish small to medium enterprises (SMEs) that have become members of some form of strategic alliance and those that have remained outside such arrangements. The results show that, in general, SMEs that are part of a strategic alliance perceive barriers as less applicable than their counterparts that are not part of a strategic alliance.

This study compares the strategies and impact of six British activist groups, as documented in 1997, with data gathered on the same groups in 2000. These groups, Voice of the Listener and Viewer, Campaign for Quality Television, Deaf Broadcasting Council, Consumers Association, National Consumers Council and National Listeners and Viewers Association, attempted to build a public sphere for generating debate around and catalysing changes to broadcasting policies and programming. They were tracked in 2000 in order to identify those issues, relationships and groups that had endured. The research design provided a telescopic look at their interactions with their targets and with each other during a period of rapid technological and industry change. In a multichannel broadcasting environment where convergence and globalisation are buzzwords, activists used public relations to create a broader public forum for a wide range of significant issues with which to engage demographically, psychographically and geographically diverse publics. The ensuing media education, media advocacy and relationship building, although elite in origins, strengthened democratic discourse, thus reaffirming broadcasting’s invaluable role in civil society.

This chapter seeks to enhance organizational theory's current typology of organizational architectures to explain a flourishing modern architecture that has developed utilizing the inexpensive communication paths created by technology such as the Internet and wireless networks. As communication and coordination costs have dropped, new organizing methods have grown that are difficult to understand using the traditional organizational architectures. In this chapter, we introduce a new community architecture, the “C-form,” which is categorized by (1) fluid, informal peripheral boundaries of membership; (2) significant incorporation of voluntary labor; (3) information-based product output; and (4) significantly open sharing of knowledge. Although the domain of open source software (OSS) is frequently cited as an example of such communities, we argue that the form expands well beyond the domain of software to a wide variety of information-based products. Drawing on a culture frame, we develop an initial set of principles of C-forms and finally explore the implications of the C-form for the modern organizational world.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

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This article explores the contingent role that social ties play in the emergence of status hierarchies. We argue that, while status is formed based on actors’ perception and understanding of social cues, network structure, and position influence this process by influencing the attention and legitimacy given to the focal actor in accordance with social cues that signal an actor’s identity. Using a large data set from an open-source software development community, we find that a broker linking diverse network members is less likely to receive status ratings from others and that the rating is more likely to be low when a broker receives a rating. Furthermore, we find evidence that the effects of brokerage are contingent upon certain factors that may affect the attention and legitimacy given to actors in the process of status evaluation, such as the actor’s prior status. An actor’s prior status was found to weaken the negative effect of brokerage. The importance of this study for theories of status, social networks, and attention is discussed.