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The aim of the paper is to move beyond globalisation as a concept and explore processes of globalisation that are linked to ICTs, using Egypt as an example. The paper explores how ICTs have been linked to economic and social development by international agencies such as the UNDP and the World Bank. It focuses on the national initiatives of the Egyptian government to facilitate development through ICTs and shows the variety of agents – other governments, multinationals, international development agencies, new government agencies, local companies – necessary in these plans. We argue that ICT facilitated development has led to the formation of new, and more complex, networks of relations where ICTs act as a common point of interest and where the roles of these diverse actors are redefined in this process. The example of Oracle and the installation of an ERP system in an Egyptian company are used to illustrate these points.

This paper describes Jordan's strategy to develop a strong ICT sector that will be internationally competitive. This strategy is analysed in two ways. First, by a comparison with two countries, Ireland and Singapore, with similarities as nation states and which are widely seen as successful in promoting and sustaining strong ICT sectors. Second, through an analysis of Jordan as a competition state where the role of the state is being redefined so as to implement policies in a globalising world. It is found that Jordan exhibits many of the characteristics of a competition state in terms of the promotion of mixtures of public and private partnerships and in developing relations with international agencies and multinational enterprises to create a strong ICT sector. Using these analyses, the prospects for Jordan's initiative are assessed and issues that will be of importance for its success are pointed out.

The paper's aim is to establish how world class manufacturing (WCM) was diffused to some small‐ and medium‐sized enterprises in the NW of England and the network of institutions involved ranging from the state to firms, and to iterate the results with Miller and O'Leary's work on accounting practices and governance.

This followed an actor network theory approach of “following the actors and actants” using interviews and documentation.

Three accountabilities (financial, production, and idealised customer) at firm and state levels were linked through agencies like consultants, academics, and employer federations, and quasi‐governmental organisations like training and enterprise councils. New discourses and programmes of governance associated with competitiveness fostered changes in accountability locally and nationally. Competitiveness, WCM, and occasional allies like activity‐based costing lacked stable and consistent definition. They are adopted and circulate because their plasticity helps actors redefine themselves within translation and mediation processes.

Shop floor workers were not directly studied. Hence, observations on resistance and enactment are tentative.

Continual translations within large networks shape new techniques of management and governance.

The paper shows that programmes and discourses of governance over time are reciprocally linked in a constellation of state institutions and firms.

Digital and social inclusion are becoming more talked about as approaches to what has been discussed as the digital divide. But what is digital or social inclusion? The purpose of this paper is to explore the notion of social exclusion as a variety of, sometimes conflicting, social programmes which embody ideas of what society should be. Becoming more aware of this variety of approach can give insights into programmes addressing the digital divide and the political, cultural and social aspects of policies of social inclusion.

The paper analyses the notion of social inclusion as a variety of social policies to address social exclusion and develop the nation state. It uses an example of a telecentre in Jordan's knowledge station (KS) programme to illustrate and extend this analysis.

The analysis and discussion of the KS initiative shows how different notions of social and digital inclusion are important features of strengthening the Jordanian state and are useful in analysing the relative success of this programme.

The paper argues that analyses of digital divides and digital exclusion could be strengthened by a closer understanding of policies of social inclusion. In this way it is possible to move from technological connection as a measure of a digital divide to a more thorough understanding using social inclusion policy which illuminates social, political and cultural aspects of technological change.

The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the implementation of a Six‐sigma initiative, as the engine for organisational change, the authors seek to uncover the potential of measurement‐based systems of management for aligning business processes with corporate strategies. Such systems sustain continuous processes of transformation by infusing organisational culture with financial and non‐financial metrics of accountability.

The research is based on a longitudinal case study in which one of the authors had the opportunity to exercise what Schein called the clinical perspective; i.e. combining the role of researcher with that of helper‐consultant. There is mutual interdependence in the relationship between the authors' theoretical framework and the authors' longitudinal case study. While, on the one hand, the case research contributed to the search for an institutional explanation of the evidence experienced and collected, on the other hand, the empirical data are illuminated by the theoretical insights gained from that framework.

After first discussing cultural change, the authors rely both on the “clinical” position of one of the authors as researcher/helper‐consultant and on the insights provided by Schein's work on organisational culture and Giddens' structuration theory to develop an institutional framework for interpreting the ways in which routinised systems of accountability bind the ongoing processes of cultural transformation across time and space.

Possible limitations are: the conceptualisation of organisational culture as a shared and institutional phenomenon does not take account of wider anthropological aspects (such as the influence of national culture); the role of helper‐consultant as well as researcher may have influenced some of the authors' interpretations; the authors' analysis does not consider macro‐economic variables; and only a small percentage of shop‐floor workers were interviewed.

The paper sheds light on the role of management accounting within organisational processes of transformation far beyond their mere visible enactment. As a result, the authors develop an institutional framework to interpret the linkages between the cognitive dynamics which characterise organisational culture (viewed as shared cognitive schemas) and the behavioural and structural modalities through which they are drawn upon and reproduced by organisational members.

In the contemporary society, new digital media play a key role in organizing both companies and the public sector, as well as public transportation systems in metropolitan areas and similar technological macro‐systems. Humans are encountering digital media through the screen but the underlying mechanisms and structure of the screen, their screenness, remain relatively poorly explored in organization theory. Literature on new media, visual studies, and studies of financial trading is used with the aim of presenting a case in favour of a more integrated understanding of the role of screens in organizing, unearthing screens and portraying them not as insignificant elements of a dull infrastructure but as key components in the day‐to‐day organizing of firms and social space.

The paper draws on secondary literature addressing the role of screens and screenness in everyday organizing.

Drawing on a study of financial trading, screens are envisaged as the surfaces on which the financial traders' life‐worlds present themselves and are enacted, rendering the abstract flows of capital and innumerable financial transactions meaningful and tangible through the use of certain aesthetics and geometries of representation.

The conceptual paper combines literature from a number of disciplines and theoretical perspectives.