Integrated reporting: Much ado about nothing?

Integrated reporting, which helps companies to share their value creation pro-cesses with their stakeholders, has developed rapidly in recent years. Due to the increased attention paid to the International Integrated Reporting Framework is-sued by the International Integrated Reporting Council, the number of companies worldwide engaging in integrated reporting is continually rising, which is presuma-bly driven by the claimed benefits of this practice. Through recourse to legitimacy theory and management fashion theory, here we provide a preliminary assessment of the development of integrated reporting, alongside considering the potential in-fluence of academic research in its growth. We review the existing body of aca-demic literature on this topic, ultimately identifying 123 claims about the benefits of IR from 29 papers published in 15 journals between May 2011 and September 2016, before proceeding to analyse both the sources and the level of substantia-tion of these claims. Our findings suggest that only a few of the purported ad-vantages of integrated reporting are supported by actual empirical evidence, while most of the claims only cite a limited number of primary sources. Based on these results and our assessment of the development of the concept of IR, we propose a future research agenda.

The Functional Controller for Sustainable and Value Chain Management: Fashion or Need? A Sample of Job Advertisements in the COVID-19 Period

This article aims to present a profile of functional controllers created in German-speaking countries in the context of their competences and tasks for sustainable management and value chain creation. Sustainable chain management requires finding a balance between the economic, social, and environmental spheres, inside and outside the organizations, in all business functions/processes related to value chain formation. Managers for sustainable management need to have adequate and high-quality financial and non-financial information. They are crucial during the pandemic COVID-19 period. Functional controllers can provide this. Content analysis of job advertisements was used as a research method. The identification of competences was based on Cheetham and Chivers’ model. Tasks were referred to as essential functions of controlling. Descriptive statistics and the Student’s t-test with Cochran–Cox correction and the Wilcoxon-Mann–Whitney test were used to analyze the data. In terms of the studied controllers, more functional than meta competence was identified. There were more hard skills than soft skills. In terms of tasks, studied controllers are preoccupied with analysis, coordination and optimization, participation in management, definition of new tools, and reporting. The results confirm that functional controllers have an impact on sustainable development and value chain creation.

Exploring the many tales behind success: understanding translations of the “intrapreneurships” management fashion as editing processes

PurposeThe paper explores a management fashion within the Swedish Public Sector called intrapreneurships. Intrapreneurships became popular during a period of public debate on what forms of organizing are most suitable for the production of welfare. However, while the popularity of the model was short-lived, a few municipalities nevertheless constitute examples of where it was supported for a longer period. The aim of this paper is to investigate how the model became continuously legitimate having lost its appeal elsewhere.Design/methodology/approachThe paper comprises a longitudinal analysis of two municipalities. Field-material was collected through qualitative methods including interviews (35 interviews, 42 interviewees) and document analysis.FindingsThe results draw attention to how management fashions become enduring. The metaphor of translation highlights how different professional actors in a local setting apply editing rules, and how they constitute work acquired for continuous translation of the model in order to make it legitimate, disseminated and supported. The study draws particular attention to the large number of actors involved in the editing process.Originality/valueBesides an extended understanding of management concepts, to explain the anomaly of a long-standing management fashion, the paper illustrates the importance of acknowledging editing as processes and not process. A key notion in why intrapreneurships became legitimate is that professional actors edited the model differently in order to satisfy their desires and needs. This contradicts the more common case study design in translation studies, which seeks a unitary translation process, in a single local setting.

Reconciling conflicting predictions about transience and persistence of management concepts in management fashion theory and new institutionalism

Purpose Although drawing from neoinstitutional theoretical apparatus and ontology, management fashion theory is understood as a theory that explains the transitory nature of popular ideas and practices while institutional theory explains their stabilization, persistence and further institutionalization. In a nutshell, it seems that being opposed to each other, these two theories describe and predict different, incommensurable diffusion trajectories and organizational behaviour patterns. The purpose of this paper is to unify these two competing perspectives. Design/methodology/approach This paper makes an attempt toward further unification of management fashion theory with new institutionalism by offering an alternative understanding and conceptualization of institutional change and deinstitutionalization and by distinguishing emerging concepts from already popular fashions. Findings Most emerging concepts never achieve popularity and disappear while few of them achieve massive media attention and diffuse widely becoming new management fashions. Once these concepts have achieved a wide popularity institutional forces would favor them and lead to further institutionalization. Institutional change is understood not as a deinstitutionalization of existing management fashion in terms of erosion, discontinuity or disappearance but as a decline in its media coverage while media attention focuses on new fashionable concept. The former management fashion gets institutionalized, institutional change occurs in terms of shifting attention toward new fashion and diffusion and institutionalization cycle restarts. Institutional prediction of isomorphism and institutionalization as irreversible tendencies thus can be unified with MF prediction about the bell-shaped curves in fashions’ popularity. Therefore, postulates and predictions of management fashion theory can be derived from new institutionalism and vice versa. Practical implications The paper aims to cover, generalize and explain different trajectories of various management and organizational concepts, deducing theoretical propositions from both institutional theory and management fashion theory. Theoretical and methodological ideas offered in this paper can be helpful in future research on management fashions and diffusion. Studies on the evolution of management concept can benefit from proposed categorization and causal relationships between different stages of the life cycle. Originality/value Unifying seemingly conflicting and disparate perspectives and views allows making organization theory more coherent in terms of both explanatory power and ontological commensurability. Following other mature sciences, we share the same notion of progress, namely, the aim of achieving unification and demonstrating that different organizational theories still describe the same reality.

The theoretical basis of enterprise architecture: A critical review and taxonomy of relevant theories

Enterprise architecture is a collection of artifacts describing various aspects of an organization from an integrated business and IT perspective. Practicing enterprise architecture in organizations implies using these artifacts to facilitate information systems planning and improve business and IT alignment. Despite its long history, the enterprise architecture discipline still remains largely atheoretical and lacks a solid theoretical basis. Based on our previous empirical studies of the practical usage of enterprise architecture artifacts in multiple organizations and broad literature analysis, this conceptual article identifies and discusses in detail 10 theories that can be considered key for understanding how an enterprise architecture practice works: actor-network theory, boundary objects theory, cognitive fit theory, communities of practice theory, decision-making theories, information processing theory, knowledge management theory, management fashion theory, media richness theory, and uncertainty principle. Taken together, these theories offer a comprehensive theoretical view of an enterprise architecture practice explaining the role of enterprise architecture artifacts, their usability, and participation of stakeholders and, therefore, may constitute a theoretical basis of the entire enterprise architecture discipline. Although this article does not elaborate on any of these theories, it brings these theories to light, establishes their critical importance for comprehending an enterprise architecture practice, and positions them as central to the enterprise architecture discourse. Each of these theories can be leveraged by enterprise architecture scholars in their future studies for analyzing enterprise architecture practices through respective theoretical lenses. This article intends to provide fresh theoretical insights on enterprise architecture, spark new waves of theoretical enterprise architecture research, and contribute to the development of a sound theoretical foundation for the enterprise architecture discipline.

The Emperor’s New Clothes or an Enduring IT Fashion? Analyzing the Lifecycle of Industry 4.0 through the Lens of Management Fashion Theory

This paper examines the recent hype around Industry 4.0 through the lens of management fashion theory to answer the question of how Industry 4.0 has emerged as a management fashion and to what extent it has diffused in organizational practice. Therefore, we conducted a comprehensive discourse lifecycle analysis based on 3920 academic and practical publications comprising a rhetoric and content analysis along with a diffusion lifecycle analysis involving selected diffusion indicators. The findings indicate that Industry 4.0 constitutes an enduring management fashion that has recently reached its peak, with the first signs for an upcoming downswing. The discourse around Industry 4.0 illustrates the concept as a panacea for business problems such as a lack of sustainability and intense global competition; however, the diffusion lifecycle analysis indicates hesitation among companies to adopt Industry 4.0 due to the ambiguity in the conceptual interpretation. The findings enable a more holistic understanding of the recent developments around Industry 4.0 and help to identify actions for the involved political, practical and academic actors. To actively shape the Industry 4.0 fashion development path, more institutional work is needed to help Industry 4.0 fashion users with their adoption engagements and hence achieve “professionalization” at an organizational level.

The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society

PurposeThe purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.Design/methodology/approachApplying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.FindingsWith this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.Originality/valueThis is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

The historical evolution and popularity of activity-based thinking in management accounting

Purpose This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas. Design/methodology/approach This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources. Findings While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals. Research limitations/implications This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied. Practical implications This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice. Originality/value Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.

The Evolutionary Trajectory of the Agile Concept Viewed from a Management Fashion Perspective

Agile is one of the most popular contemporary management concepts and buzzwords. This paper provides an in-depth examination of the influence of the Agile concept on the discourse, thinking and practices of organizations worldwide. The paper traces the emergence and evolution of the Agile concept from inception to the present by synthesizing findings from a wide range of academic and practitioner-oriented sources. Overall, the picture that emerges from the analysis is that the Agile concept has grown considerably in popularity and has become one of the most dominant concepts in public management discourse. The popularization of Agile has, to a large extent, been driven by an active supply-side made up of actors such as consultants, coaches, and trainers. Another finding is that the Agile concept has evolved considerably over time, from its initial presentation as a narrow and specialized concept rooted in the software development community to a much broader and general approach applicable across nearly all types of organizations and industries. The broadening of the concept has led to neologisms such as Agile Marketing, Agile Government, and Agile Management. The paper ends with reflections on the current status of Agile and some speculation about the concept’s likely future trajectory.