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This article suggests that both producers and analysts are strategic about categorization. Producers use categorization to maintain a balance of differentiation and legitimacy, whereas analysts seek to influence categorization and clarify boundaries. Ideas are explored for software producers and Gartner, the preeminent high-technology analyst. Findings show evidence of strategic categorization. Producers move to proximate market categories in response to competition. Gartner reports on large categories and those that receive investment and stops reporting on categories that have fuzzy boundaries. Compared to analysts, producers may be more influential in category creation than previous research has acknowledged.

This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to renowned French authors of past centuries, it deals first with historical accounting research (Dupont, de Roover, Gomberg, Vlaemminck, etc). Then come publications in financial accounting theory and its application (Faure, Dumarchey, Delaporte, Penglaou, de Fages de Latour, etc.), followed by a section on cost accounting and managerial control (Julhiet, de Fage de Latour, Detoeuf, Satet, Bournisien, Brunei, Sauvegrai, etc.). Alarger Section is devoted to inflationary problems (Delavelle, Raffegeau and Lacout, Bayard, Léger, Faure, Thomas, Bisson, Dumarchey, Durand, Beaupère, Ratier, etc.). Another large section refers to charts of accounts and public supervision (Otlet, Faure, Blairon, Detoeuf, Caujolle, Fourastié, Gabriel, Chardonnet, Gamier, etc.). The paper closes with a concise general conclusion about this period of transition from a mainly traditional agricultural to an industrial society with its costing problems, its organizational control, and its greater service orientation.

Technology has always inspired social change, but its scale and complexity have begun to bewilder even the politicians and policymakers. Several recent national foresight studies point to a need for socio‐organizational or “soft” technologies to help Europe manage change and respond to major new economic opportunities. Research is required in fields such as neuro‐linguistic programming, the psychology of knowledge management and the ergonomics of the man‐machine interface. “Electronic pets” showed that we can learn to love machines – now the challenge is to embed technology in such a way as to marry science with society.

The purpose of this paper is to examine the contours of the emerging business education and institutions in a multi‐polar world and to identify the causes of the strategic convergence of management education, to explore the limitations of the dominant models of management education and to propose a range of strategic alternatives for business schools operating in the diversity of a multi‐polar world.

The paper provides a critical review of the development of Anglo‐American modes of business education, and an evaluation of alternative strategic approaches to business school development that might engage with different contexts of business.

There is a tension between the continuing ascendancy of dominant Anglo‐American paradigms of management education, and the increasing recognition of the diversity of a multi‐polar world. This tension may be resolved by business schools following more distinctive strategies that are responsive to local contexts.

The research suggests business schools work towards greater recognition of culturally diverse business models, and develop tools of analysis appropriate to this context. Further research is necessary of the efforts to develop different approaches to business education, and of the strengths and limitations of these approaches.

The analysis offers a rationale for exploring different strategies for business schools, and proposes some different models to examine.

This paper provides a critical assessment of the development and convergence of international business schools and business education, and an outline of alternative possibilities.

Cultural friction (CF) was introduced by researchers to overcome the issues and challenges of cultural distance measurement in the context of cross-border mergers and acquisitions (CBMAs). However, this construct has proved itself to be problematic to operationalize. To address this challenge, this paper aims to elaborate on a CF measurement instrument based on individual perceptions in CBMAs. This study used a microfoundation approach to measure CF, relying on managers’ interactions in CBMA settings.

To develop and validate a CF measurement in the context of CBMAs, this study followed a classical procedure including items development, lab tests and one field-study and an assessment of the construct validity.

The final instrument developed for measuring CF is composed of six critical incidents with three associated items each. The factor analysis revealed that the scale used in the field-test measures two factors of CF: internal and external. Reliability and discriminant validity are tested, demonstrating a good discriminant validity of “external” CF. The final measurement can be used as a valid and reliable scale in further studies to assess CF in the context of CBMAs.

This paper’s originality lies in developing and validating a CF measurement instrument that does not rely on cultural distance frameworks. The resulting scale shows the interest in considering micro-individual perceptions – the microfoundation level – for analyzing an organizational phenomenon as culture in CBMA contexts. Using a micro-founded approach, this study offers promising avenues for researchers who wish to study cultural interactions in international settings.

Our editorial argues that categories theory can be advanced by embracing heuristics research, and the insight that audiences often evaluate items based on multiple valued criteria. Thus, rather than building on extant theory – which suggests that categories embody specific evaluative criteria, or that audiences operate according to a set “theory of value” – the authors argue that hybrids research would benefit from attending to the underlying processes that actors use to weigh and balance the diverse considerations that guide their decisions. The authors define and discuss three commonly used heuristics (satisficing, lexicographic preferences, and elimination by aspects), and show how these might lead audiences to support different types of hybrid entities.

The purpose of this paper is to establish whether different gender groups develop in similar or dissimilar ways to conventional group formation patterns. Focussing primarily on Tuckman's model of group development, male, female and mixed gender learning networks (groups) of entrepreneurs were observed over a six month period, with the observations recorded and analysed, to establish whether different gender networks of business people adhere to Tuckman's model of group development in terms of early development and cohesion through the forming, storming and norming stages.

A total of 100 entrepreneurs were recruited in Autumn 2009/Spring 2010 and allocated to three different gender networks, male, female and mixed, in Ireland and Wales (six networks in total), as part of the Sustainable Learning Networks Ireland Wales (SLNIW, for detailed information about SLNIW see www.slniw.com) INTERREG 4A funded project. The groups began networking in January 2010, observed by impartial observers who noted group behaviour and dynamics and recorded observations quantitatively (based on adapted Bales criteria) and qualitatively. It is the results of these observations that form the basis of this paper.

This paper analyses the results of the group dynamic witnessed over subsequent network meetings for different gender mixes in Ireland. Whilst the observations are still ongoing, early results indicate that early engagement with group members, team bonding and group dynamics are formed sooner in the single gender groups. The paper explores why this could be the case and considers factors that could then address problems with early group development in mixed gender networks, so that the ultimate “performing” stage of group development and optimal business performance is achieved as early as possible.

This paper will be of considerable value to academics, theorists and practitioners. It will specifically add to the body of knowledge on single gender networks to see if they provide a more effective learning environment.

The purpose of this study is to examine the under‐researched subject of the role of mentoring relationships within and outside of organizational boundaries as individuals make the career transition from being a corporate employee to becoming an entrepreneur.

Using structured interviews, the authors collected data from 24 men and women in the financial services industry in the UK about their experiences in making the transition from a corporate organization to a new venture work context. All interviews were transcribed and systematic Nvivo coding was used.

Developmental relationships with structural, relational, and cognitive embeddedness were most likely to transfer from the individual's corporate workplace to their new venture. Support for both the recent literature on multiple mentors and for gender differences in the patterns of these mentoring relationships was also found.

This is the first published study to examine whether mentor relationships from previous corporate employment transfer to the protégé's new entrepreneurial venture and whether other types of relationships (e.g. coworkers, clients) are transformed into mentor‐protégé relationships after the career transition to entrepreneurship. It is also among the few studies to examine mentoring of entrepreneurs and gender differences in mentoring within the entrepreneurial work context.

Skillful management of employees after a merger or acquisition (M&A) is one of the key aspects to ensuring a successful deal, and most notably to ensure talent retention. This paper aims to describe how Bristol Myer Squibb (BMS) efficiently integrated Celgene after it bought the company for a near-record $74bn in 2019. The authors explain the structural elements applied during the premerger phase (acquisition experience, partner location and portfolio alignment) and the subsequent postmerger decisions to ensure rapid integration (choice of the leadership team, cultural integration and the communication strategy).

This paper adopts a single-case approach of the second largest acquisition in the pharmaceutical industry. It analyzes the management and talent retention decisions taken to ensure rapid integration of Celgene while ensuring that employees felt engaged in the process. This was achieved despite the consideration challenges posed by the COVID-19 global lockdown.

M&As are well known for the HR challenges they generate such as change management, cultural clashes and increased employee turnover. This paper demonstrates how BMS was able to overcome these hurdles, combining a fast speed of integration with managerial dexterity.

This paper offers a concise and clear outline of the management strategies used by BMS to ensure a successful integration strategy. This approach included a strong respect for the human as well as financial and strategic aspects of the deal. For even greater clarity, this paper offers a diagrammatic representation of the strategy of BMS to improve the speed of integration.

This chapter studies the conditions under which market intermediaries reward or sanction market actors who deviate from the prevailing categorical order. The authors first assess how the expertise of a market intermediary – an understudied determinant of their authority – can lead to a positive evaluation of categorical deviation. Then, the authors identify two inhibitors that are likely to temper such positive appraisal: identity preservation and competition among market intermediaries. Factoring in both micro-level and macro-level dimensions of market dynamics, this chapter contributes to research on market intermediaries, the evolution of category systems, and more broadly, to the microfoundations of institutional change.