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The purpose of this paper is to reframe the debate about the tension between management control and employee empowerment by drawing on a theory of paradox. Reframing the problem in this way draws attention to the variety of ways in which organisations can attend to both control and empowerment simultaneously.

The authors undertake a conceptual examination of the relationship between empowerment and control using a paradox theory lens. First, the authors bring together two dimensions of empowerment – structural empowerment and psychological empowerment – and combine them to produce three new empowerment “scenarios”: illusory empowerment, obstructed empowerment and authentic empowerment. For each of these three scenarios, the central tenets of paradox theory are applied in order to explain the nature of the paradoxical tension, anticipated behavioural responses and the resulting challenges for ongoing management control.

The authors find that neither structural nor psychological empowerment alone can account for variation in behavioural responses to management control. The conceptual analysis highlights the interplay of socio-ideological control and systems of accountability in generating psychological empowerment and demonstrates that this does not come at a cost to management control but instead results in a reduction in the scale and scope of ongoing challenges.

This paper contributes a new theoretical perspective on the classic problem of tension between management control and employee empowerment. Rather than positioning control and empowerment either as a managerial choice or dialectic, the authors identify three different ways in which organisations can engage with both paradoxical elements simultaneously.

This paper considers how archival accounting records may support truth-telling about past atrocities during Australia's frontier wars.

The study examines two colonial accounting records – military muster payrolls and the ledger statements of a local tax fund – used during the British's punitive expeditions against the Aboriginal peoples of Sydney in 1816.

The accounting records reveal new information about the full scale of the campaign, the degree to which the violence was formally endorsed and acts of Aboriginal resistance. However, much of the human toll of the campaign remains obscured by the highly structured, monetary lens of financial records authored and archived by the British colonial regime.

Australia's First Nations have called for greater truth-telling about the frontier wars to enable meaningful reconciliation and political recognition of Indigenous sovereignty. This study highlights the potential role of accounting records as a resource for contemporary truth-telling processes.

The study contributes to the literature about the dark history of accounting by explicating genre features in the content, form and context of archival accounting records, which can both render past atrocities more visible as well as perpetrate invisibilities, ambiguities and silences.

This chapter provides insights into young peoples’ perceptions of intercultural relationships. Intercultural relationships consist of partners with different racial, ethnic or religious backgrounds. Increasing migration rates, multicultural societies and supportive societal attitudes have created more opportunities for intercultural relationships to form. These factors have contributed to the growing rates of intercultural couples in Australia. It is important to note that some intercultural partners face social barriers that are less common among non-intercultural partners. Young people are of particular interest since intercultural relationship rates are higher in younger generations and education settings are becoming more multicultural. Nonetheless, the complexities of contemporary intercultural relationships and how they may render young people vulnerable has been often overlooked. This chapter is based on a case study that responds to an overarching question: How do young people perceive intercultural relationships? The study involved semi-structured interviews with eight participants between 20 and 26 years of age. The participants had diverse backgrounds and lived in Melbourne. The findings reveal perceptions of significance and acceptance of intercultural relationships. Also revealed are perceptions of social factors that perpetuate vulnerability relating to intercultural relationships in terms of stereotyping, racism and people’s reactions more generally.

This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent this type of fraud.

This paper collects statistics on the current state of health care frauds committed against seniors, and examines related cases and laws.

The authors find this type of fraud is highly prevalent and expected to increase. Current laws preventing this fraud from occurring are multifold and complex. While prevention strategies through law enforcement have been somewhat successful, a reduction in resources may put seniors at an increased risk in the years to come.

Without additional prevention strategies, the problem will likely escalate with a growing population of older adults. This study encourages further research into effective prevention strategies and methods to fight health-care fraud against seniors.

Health-care fraud and its associated costs pose a significant threat to the society and economy of the USA. Reducing this fraud will not only reduce the costs to the US economy but also improve the physical and mental well-being of senior victims, reduce their mortality and hospitalization rates and improve the public trust placed to health-care providers.

This study highlights how health-care fraud is committed against seniors. With the projected trend of an aging US population, educating stakeholders, increasing awareness and applying tools to protect seniors will be important to reduce the absolute scope of this problem in the future.

This paper examines how evidence based management (EBM) can help managers build more flexible organizations. In the context of this article, we define the need to build for this capacity around the challenge of “ambidexterity”, or the need for companies to continue operations while also allowing for innovation. We present a framework to help managers create strategies that help them build ambidexterity in their organizations, whether they operate in highly regulated, compliance driven or un-regulated, non-compliance climates.

This paper identifies four organizational design strategies each of which represents a different leadership and organization consideration that may focus on how evidence based management practices are linked to competency building (i.e., exploitation), the need innovation, or an equal balance between the two (i.e., ambidexterity).

Our findings reveal that an organization’s use of data given these four strategic orientations reflect different uses of data (verifiability and codification concerns) and ways of embedding compliance and ambidexterity (exploitation vs. exploration) considerations.

These four strategies help managers expose biases in their current decision-making practices, and how they subsequently may affect lifecycle, change management, and data practice in ambidexterity development.

While EBM acknowledges the importance of utilizing evidence, it remains limited toward understanding how it might be used to build for ambidexterity in organizations.

This chapter describes concrete guidelines for promoting reflection in teacher education. First, a phase model for reflection is introduced, which helps to promote meaning-oriented reflection. Next, typical problems related to reflection in teacher learning are discussed, which have led to an approach for making reflection more effective and transformative. Examples show how this Core Reflection approach, which is based on a model of levels of reflection, can bring the power of ideals and personal qualities to bear upon practitioners’ experiences of teaching and learning. Empirical studies on the use of the approach are discussed, as well as implications and context factors influencing the possibilities for using Core Reflection in various international contexts.

The extant accounting behavioral research related to decision aid impacts on user's decision-making has been limited over time due to the focus on decision outcomes to the neglect of the underlying decision processes and strategies. A primary barrier in moving the decision aid literature forward into the exploration of the black boxof human-computer interaction is the paucity of methods for accurately capturing the interaction process. This paper presents a conceptualization of a technique we refer to as replay process tracing that allows the researcher to recreate the precise session that a user has participated in with a decision aid. We subsequently operationalize this conceptualization through a working prototype model with advanced replay process tracing functionality.

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.

This chapter attempts to explain why the community of scholars at Stanford University generated an unparalleled amount of highly influential theory and research on organizations in the last three decades of the 20th century.¹