Purpose – The purpose of this paper is to investigate the process of management accounting change within an Egyptian organization that implemented an extranet. Design/methodology/approach – Old institutional economic (OIE) theory and Hardy's model of power mobilisation are chosen as a...

Purpose – The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a...

Purpose – The aim of this contribution is to describe a new complexity‐science‐based approach for improving safety, quality and efficiency and the way it was implemented by TenarisDalmine. Design/methodology/approach – This methodology is called “a safety‐building community”. It...

Dialectics as a scientific method has its limitations. Dialectics as an intrinsic aspect of reality is an eminent and essential force in social life. Dialectics is about structures and dialectics is about change. This article shows how dialectic mechanisms work. The general considerations are...

Dialectics as a scientific method has its limitations. Dialectics as an intrinsic aspect of reality is an eminent and essential force in social life. Dialectics is about structures and dialectics is about change. This article shows how dialectic mechanisms work. The general considerations are...