Organizational unlearning: the challenges of a developing phenomenon

2019 ◽  
Vol 26 (5) ◽  
pp. 534-541 ◽  
Author(s):  
Karen Becker
Keyword(s):  
Empirical Research ◽  
Design Methodology ◽  
Critical Issue ◽  
Unique Contribution ◽  
Special Issue ◽  
Content Type ◽  
Key Issues ◽  
Ongoing Concern

Purpose This paper aims to provide a synthesis of the contributions to this special issue focusing on organizational unlearning. Design/methodology/approach The papers were examined in depth to identify the key contributions and areas of ongoing concern for those researching unlearning. Findings Each paper was noted as making a unique contribution to the unlearning debate, and the authors’ understanding of this critical issue, however, areas of divergence or contradiction remain. Although the special issue called for a range of disciplines to engage with the topic, it is clear that some disciplines and contexts have embraced the concept of unlearning more than others, and that there are some key issues that remain problematic for advancing research of this phenomenon. Two key imperatives include clarifying and aligning terminology and advancing stronger underpinning empirical research of unlearning. Originality/value The paper identifies the current contradictions and questions relating to organizational unlearning and argues that it is time for clarity and more empirical research about this critical topic.

Guest editorial: Solving problems for service consumers experiencing vulnerabilities: a marketplace challenge

2021 ◽  
Vol 35 (6) ◽  
pp. 685-691
Author(s):  
Raechel Johns ◽  
Janet Davey
Keyword(s):  
Design Methodology ◽  
Guest Editorial ◽  
Individual Characteristics ◽  
Service Systems ◽  
Social Implications ◽  
Special Issue ◽  
Actor Network ◽  
Content Type ◽  
Key Issues ◽  
Practical Implications

Purpose While there is burgeoning service literature identifying consumer vulnerabilities and questioning the assumption that all consumers have the resources to co-create, limited research addresses solutions for consumers experiencing vulnerabilities. Service systems can provide support for consumers but can also create inequities and experienced vulnerabilities. This paper aims to identify current and further research needed to explore this issue and addresses marketplace problems for consumers experiencing vulnerabilities. Design/methodology/approach This viewpoint discusses key issues relating to solving marketplace problems for consumers experiencing vulnerabilities. A call for papers focused on solving marketplace problems for consumers experiencing vulnerabilities resulted in a large number of submissions. Nine papers are included in this special issue, and each one is discussed in this editorial according to five emergent themes. Findings Vulnerabilities can be temporary, or permanent, and anyone can suddenly experience vulnerabilities. Inequities and vulnerabilities can be due to individual characteristics, environmental forces, or due to the structure of the marketplace itself. Solutions include taking a strengths-based approach to addressing inequities and using a multiple-actor network to provide support. Practical implications The recommendations addressed in this paper enable more positive approaches to solving marketplace problems for consumers experiencing vulnerabilities. Social implications Taking a solutions-focused lens to research relating to vulnerabilities will contribute toward addressing inequities within the marketplace. Originality/value Increasingly, service literature is identifying inequities; however, very limited research addresses solutions for solving marketplace problems for consumers experiencing vulnerabilities. This paper suggests taking an approach focusing on strengths, rather than weaknesses, to determine strategies, and using the support of other actors (Transformative Service Mediators) where required.

scholarly journals Neoliberalism and management accounting: reconfiguring governmentality and extending territories

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Danture Wickramasinghe ◽  
Christine Cooper ◽  
Chandana Alawattage
Keyword(s):  
Empirical Research ◽  
Design Methodology ◽  
Management Accounting ◽  
Social Connections ◽  
Special Issue ◽  
Content Type ◽  
Organizational Settings ◽  
Neoliberal Governmentality ◽  
The Future

PurposeThe purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides a thematic outline along which the future researchers can undertake more empirical research examining how neoliberalism shapes, and shaped by, management accounting.Design/methodology/approachThis entails a brief review of the previous critical accounting works that refer to liberalism and neoliberalism to identify and highlight the specific themes and trajectories of neoliberal implications of management accounting has been and can be explored. This is followed by a brief commentary on the papers the authors have included in this special issue; these commentaries explain how these papers capture various dimensions of enabling and enacting neoliberal governmentality.FindingsThe authors found that management accounting is now entering new territories beyond its conventional disciplinary enclosures of confinement, reconfiguring its functionalities to enable and enact a circulatory mode of neoliberal governmentality. These new functionalities then produce and reproduce entrepreneurial selves in myriad forms of social connections, networks and platforms within and beyond formal organizational settings, amid plethora of conducts, counter-conducts and resistances and new forms of identities and subjectivities.Research limitations/implicationsThis review can be read in relation to the papers included in the special issue as the whole issue will inspire more ideas, frameworks and methodologies for further studies.Originality/valueThere is little research reviewing and commenting how management accounting now being enacted and enabled with new functionalities operating new territories and reconfiguring forms of governmentality. This paper inspires a new agenda on this project.

Archiving in the networked world: authenticity and integrity

2012 ◽  
Vol 30 (3) ◽  
pp. 545-552
Author(s):  
Michael Seadle
Keyword(s):  
Design Methodology ◽  
Economic Value ◽  
Digital Environment ◽  
Content Type ◽  
Digital World ◽  
Digital Work ◽  
Mathematical Algorithms ◽  
Key Issues ◽  
Technical Sense

PurposeThis article aims to discuss how concepts from the analog world apply to a purely digital environment, and look in particular at how authenticity needs to be viewed in the digital world in order to make some form of validation possible.Design/methodology/approachThe article describes authenticity and integrity in the analog world and looks at how to measure it in a digital environment.FindingsAuthenticity in the digital world generally means, in a purely technical sense, that a document's integrity has been checked using mathematical algorithms against other copies on independently managed servers, and that provenance records show that the document has a clearly established succession from a clearly defined original. Readers should recognize that this is different than how one defines authenticity and integrity in the analog world.Originality/valueMost of the key issues surrounding digital authenticity have not yet been tested, but they will be when the economic value of an authentic digital work reaches the courts.

Structuring and financing private equity and venture capital transactions in Luxembourg

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bertrand Géradin
Keyword(s):  
Venture Capital ◽  
Design Methodology ◽  
Private Equity ◽  
Corporate Law ◽  
Efficient Manner ◽  
Equity Investment ◽  
Content Type ◽  
Key Issues ◽  
Practical Implications ◽  
Optimum Balance

Purpose Luxembourg is the jurisdiction of choice for many private equity and venture capital investors/funds. Though the optimum balance of financing instruments in relation to any structure varies according to its particular circumstances, one factor that all Luxembourg domiciled FDI structures have in common is the requirement for an appropriate level of equity investment. This article intends to summarize some of the topics frequently encountered in relation to equity structuring choices. Design/methodology/approach Author details the different steps and choices available to investors and funds. The article offers answers to questions to provide a broad, yet detailed, overview of the process and journey; from selecting the vehicle right through to distributing to investors, governance, and compliance. Findings To avoid an expensive mistake, it is paramount that the private equity or venture capital investors and management team receive detailed advice to ensure: (i) the deal is structured in the most tax efficient manner possible and the commercial deal is suitable for all parties, and (ii) the deal is structured in a manner which is effective under Luxembourg law, for both tax and legal purposes. Practical implications It is important that non-Luxembourg lawyers are able to identify key issues when negotiating the terms of the investment documents, in particular, the articles of association and shareholders' agreement. Originality/value Practical guidance from Luxembourg lawyer specializing in corporate law, mergers and acquisitions, venture capital and private equity transactions.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

20 years of ETHICOMP: time to celebrate?

2015 ◽  
Vol 13 (3/4) ◽  
pp. 166-175 ◽  
Author(s):  
Bernd Carsten Stahl ◽  
Charles M Ess
Keyword(s):  
Design Methodology ◽  
Ethical Issues ◽  
Special Issue ◽  
Content Type ◽  
Conference Series ◽  
Design Build ◽  
The World ◽  
Definition Of ◽  
Important Building Block ◽  
Academic Debate

Purpose – The purpose of this paper is to give an introduction to the special issue by providing background on the ETHICOMP conference series and a discussion of its role in the academic debate on ethics and computing. It provides the context that influenced the launch of the conference series and highlights its unique features. Finally, it provides an overview of the papers in the special issues. Design/methodology/approach – The paper combines an historical account of ETHICOMP and a review of the existing papers. Findings – ETHICOMP is one of the well-established conference series (alongside IACAP and CEPE) focused on ethical issues of information and computing. Its special features include: multidisciplinary and diversity of contributors and contributions; explicit outreach to professionals whose work is to design, build, deploy and maintain specific computing applications in the world at large; creation of knowledge that is accessible and relevant across fields and disciplines; intention of making a practical difference to development, use and policy of computing principles and artefacts; and creation of an inclusive, supportive and nurturing community across traditional knowledge silos. Originality/value – The paper is the first one to explicitly define the nature of ETHICOMP which is an important building block in the future development of the conference series and will contribute to the further self-definition of the ETHICOMP community.

scholarly journals Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alessandro Lai ◽  
Riccardo Stacchezzini
Keyword(s):  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Professional Capital ◽  
Research And Practice ◽  
Corporate Reporting ◽  
Professional Challenges ◽  
Reporting Practice

Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting. Design/methodology/approach The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting. Findings The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting. Research limitations/implications Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions. Originality/value The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

Elephants in the room

Facilities ◽  
2015 ◽  
Vol 33 (5/6) ◽  
pp. 412-423
Author(s):  
Bert Smit ◽  
Roy C. Wood
Keyword(s):  
Design Methodology ◽  
Management Strategies ◽  
Environmental Design ◽  
Human Dimensions ◽  
Facilities Management ◽  
Content Type ◽  
Direct Relevance ◽  
Management Concepts ◽  
Key Issues ◽  
Conceptual Paper

Purpose – This paper aims to develop an understanding of the potential for application of facilities management concepts and principles in the context of the “zoo sector”. Design/methodology/approach – The paper is a conceptual one and begins with a narrative designed to provide sufficient background to understanding key issues relevant to the practice of facilities management in zoological and similar institutions, including the implications of conservational/scientific and display imperatives of zoological facilities for facilities management. We then consider how these issues can be worked through in the context of four broad dimensions of facilities management: strategies for the management of stakeholder behaviour (non-human animals, personnel and visitors); building and environmental design (including space usage); safety, security and health; and “miscellaneous” services. The paper concludes by providing a provisional framework for further research into facilities management in the zoo sector. Findings – As a conceptual paper, there are no empirical findings. Conceptually, the paper offers an initial and simple framework for interpreting the possible application of facilities management in zoological and related facilities. Originality/value – In a search of the two principal journals in the field of facilities management, nothing could be found of direct relevance to the management of facilities in zoological and similar organizations. This paper is thus a singular contribution to the field. Conceptually, the authors attribute neglect of the topic to the distinctive traditions in the study of facilities management, which, at the risk of caricature, emphasise either the pre-eminence of a building and building services approach to facilities management, or an approach which is almost exclusively focused on the “human” dimensions to the discipline.

Powerless positions, silenced voices? – critical views on health and social care management

2014 ◽  
Vol 28 (5) ◽  
pp. 590-601 ◽  
Author(s):  
Anneli Hujala ◽  
Sanna Laulainen ◽  
Kajsa Lindberg
Keyword(s):  
Design Methodology ◽  
Care Management ◽  
Social Care ◽  
Special Issue ◽  
Basic Principles ◽  
Content Type ◽  
Health And Social Care ◽  
Care Field ◽  
Critical Approaches ◽  
Oriented Research

Purpose – The purpose of this paper is to provide background to this special issue and consider how critically oriented research can be applied to health and social care management. Design/methodology/approach – Basic principles of critical management studies are introduced briefly to frame subsequent papers in this issue. Findings – In order to identify the wicked problems and darker sides of the care field, there is a need to study things in alternative ways through critical lenses. Giving a voice to those in less powerful positions may result in redefinition and redesign of conventional roles and agency of patients, volunteers and professionals and call into question the taken-for-granted understanding of health and social care management. Originality/value – The special issue as a whole was designed to enhance critical approaches to the discussion in the field of health and social care. This editorial hopefully raises awareness of CMS and serves as an opening for further discussion on critical views in the research on management and organization in this field.

Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiano Busco ◽  
Fabrizio Granà ◽  
Giulia Achilli
Keyword(s):  
Design Methodology ◽  
Future Research ◽  
Research Projects ◽  
Special Issue ◽  
Content Type ◽  
Research Opportunities ◽  
Energy Company ◽  
New Research ◽  
Academic Debate

Purpose This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced within an organization. The paper also introduces the contributions that compose the special issue “exploring integrated thinking in action: theoretical interpretations and evidence from the field” and outlines avenues for future research. Design/methodology/approach The paper critically reviews the literature on integrated thinking and proposes a framework that classifies prior studies into three areas, namely, integrated thinking and sustainable strategies; integrating thinking in practice; the concept and measures of integrated thinking. The study also provides an illustration of the ways in which integrated thinking has been adopted by a European energy company to shape and execute its purpose-driven strategy, as well as the benefits that have emerged. The paper uses the framework developed from the literature to introduce the contributions of the special issue and to suggest future research opportunities. Findings The study shows that while the literature on integrated thinking is still in its infancy, the evidence emerging from contemporary organizations supports empirical-driven research and stimulates a variety of theoretical and empirical contributions that will enable the academic debate to move forward. Originality/value The theoretical and practical insights offered by this study, together with those provided by the papers of this Meditari Accountancy Research special issue, will foster future research on integrated thinking. In particular, the framework developed in this paper may be drawn upon by researchers to plan new research projects on integrated thinking and its adoption within organizations.

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