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This paper intervenes in the consequences of a myth propagated in academic discourse about the dancesport world, according to which half of the men in Latin dancesport are gay. I challenge two assumptions that surround this myth: that cisgender gay men do not contribute to the reification of the heteronormative gender binary, and that the dancesport scene is inclusive of gay people. These assumptions are based on a blatant lack of understanding of the position of gay men within the dancesport world – that is, the ways in which subjects are constituted through the effects of power.

This work is based on empirical research I conducted in the dancesport community, including ethnographic and autoethnographic fieldwork, extant documents (e.g. books, blogs, Judging Regulations) and interviews with experts and participants of the dancesport scene (2021/2022). To analyse the data, I relied on the principles of dispositive analysis, grounded theory and dance analysis.

I show that gay dancers have turned to assimilation as their only available strategy. I discuss the negative consequences of assimilation as a political strategy and how it impacted queer dancers – between invisibilisation, residual shame and a failure to challenge the heteronormative gender binary. This led gay dancers to rationalise and perpetrate harm based on the systems of oppression they had internalised.

I conclude the paper by highlighting a way beyond assimilation for queer dancers.

This paper addresses a critical gap in research on LGBT + inclusion in dancesport.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

This study aimed to understand better what makes esports fans engage with streamers' live-streaming of esports gameplay. This study used the Theory of Planned Behavior (TPB) and additionally adopted streamer identification and esports game identification as moderating variables.

Data were collected from streamers' esports content streaming viewers over 18 years of age using an online survey in Amazon M-Turk (N = 307). Based on past esports live-streaming weekly watching hours, which range from 1 to 45 h, the participants were divided into lower (n = 152) and higher (n = 155) frequency groups. PLS-SEM and bootstrapping techniques were used to test the moderated mediation relationships among the constructs.

This study found a negative moderating effect of past watching experience on the relationship between attitudes and behavioral intention, and it positively moderated the path between perceived behavioral control and behavioral intention. Also, it was found statistically significant direct impacts of streamer identification (STI) and esports game identification (EGI) on attitude and subjective norms. While the indirect impact of STI on behavioral intention through attitude was statistically significant, there were no significant indirect impacts of EGI on attitude and behavioral intention through subjective norms.

Theoretically, this study extends the TPB model by exploring the two identifications (i.e. streamers and esports games) as antecedents of the focal TPB factors (i.e. attitudes, subjective norms and perceived behavioral control) and the moderating effect of prior experience based on high/low weekly watching frequencies. Practically, content creators of esports live-streaming and live-streaming platform managers can use the study’s findings to develop strategies to nurture their current and future viewership.

The purpose of this study is to investigate the key predictors and outcomes of task–technology fit (TTF) of facial recognition payment systems with the moderating role of cultural differences in the restaurant industry.

The survey responses were collected from 336 South Korean and 336 US restaurant customers.

The results revealed that function significantly affected TTF in both groups. Unique to the Korean sample, emotion was found to be a significant determinant of TTF, whereas convenience and social influence were key predictors of TTF only for the US sample. TTF had significant and positive effects on the three dimensions of behavioral intentions in both groups. The result of multi-group analysis showed that cultural differences moderated the effect of convenience on TTF and the effect of emotion on TTF.

The authors provided recommendations for restaurant operators and technology companies seeking to improve customer TTF and acceptance of facial recognition payment systems for the first time.

本研究旨在调查面部识别支付系统任务技术匹配（TTF）的关键前置因素和影响, 以文化差异为调节变量, 研究其在餐饮行业的应用。

我们收集了来自336名韩国和336名美国餐厅顾客的调查回答。

结果显示, 在两组中, 功能显著影响TTF。对于韩国样本来说, 情感被发现是TTF的重要决定因素, 而对于美国样本来说, 方便性和社会影响是TTF的关键预测因素。在两组中, TTF对行为意向的三个维度均产生了显著且积极的影响。多组分析结果显示, 文化差异在方便性对TTF的影响以及情感对TTF的影响中起到了调节作用。

我们首次为寻求改善顾客TTF和接受面部识别支付系统的餐厅经营者和技术公司提供了建议。

Green Sukuk (GS) is a recent innovation that has the potential to serve humankind in sustainable development. However, its potential can only be achieved if the proceeds of GS are used for the priority areas needed. Therefore, the purpose of this study is to find out, using selected GS issued to determine whether the proceeds of GS are actually given to the needed areas.

This is qualitative research utilizing case studies where the “priorities given” areas are observed through information collected from the library that consists of primary and secondary sources, such as statutes, books, articles and internet sources, while “priorities needed to issue GS” areas are determined through information collected from Al-Quran and Hadiths to derive conclusions.

The outcome of this study reveals some untouched areas that needed immediate attention where GS can be implemented. This study recommends implementing GS for the plant, agriculture, forests, road, water, animal and others. One example in this regard is to create “forest sukuk,” which is a tool for financing forest preservation.

It is anticipated that, via the outcome of this research, GS issuance frameworks can be enhanced, especially in revising the areas in which Sukuk proceeds can be used, and it will provide guidance to the potential GS issuers to choose financing projects.

The purpose of this paper is to explain how enterprise resource planning (ERP) implementation evolves by cloud computing in different industries with different delivery models of cloud ERP. This paper also investigates infrastructure as a service (IaaS) as a delivery approach for cloud ERP. Case research on IaaS is rarely found in the literature. In addition, this paper intends to reveal how this transformation from on-premises to the cloud would influence the ERP implementation process.

A multiple-case study is conducted to identify the different deployed models of cloud ERP systems in the implementation projects. The influences of emerging cloud computing technology on ERP implementation are investigated by interviewing consultants related to the projects.

The findings illustrate that not only software as a service (SaaS) but also IaaS and platform as a service cloud computing services are widely applied in cloud ERP implementation. This study also indicates that certain technical limitations of cloud ERP might have a positive effect on the outcome of ERP implementation.

This study investigates how cloud computing influences ERP implementation from different aspects. The result identifies both SaaS and IaaS as two different approaches widely adopted in cloud ERP implementation. Besides, this study has discussed in-depth and analyzed these two cloud ERP paradigms in five factors, including functionality, performance, portability, security, cost and customization. The classification and suggestions are original to the literature.

The purpose of this study is to generate knowledge about assessment methods in blended business education, which have become increasingly important to establish sustainable assessment practices that support knowledge acquisition for undergraduate students in business administration at a Colombian university.

For the analysis, a two groups comparison was performed using a nonequivalent control group design with a sample of 420 students. As this study wants to find insights to improve the knowledge on assessment topics in marketing research (MR) education, it was focused on the students from the business administration program. This study also uses individual scores from the state test as prior cognitive scores and the high school classification provided by the National Ministry of Education in Colombia (2012).

It was found that the variables that best predict performance on the MR course examinations were the mathematics skills and reading comprehension scores on the state test. The study also showed a better performance of female students on both assessment methods. There were no significant differences between the assessment methods or among the high school levels.

One of the limitations of this study is the limited number of items on the tests. Additionally, the authors recommend conducting an analysis of the differences between the testing items to provide a detailed explanation of students’ performance when comparing computer-based testing and paper-and-pencil testing.

Further design of teaching material and assessments online and offline, based on local and regional marketing problems, is suggested. As the current text and readings are more oriented to the English-speaking contexts, most of the problems presented are oriented to multinational companies and brands.

Insights into the skills required for future jobs provide valuable guidance (World Economic Forum, 2020). Essential skills for emerging roles, like data scientists, can find robust support within the MR course. To further enrich in-class and online exercises with Excel and SPSS, Colombian educators can leverage data sets obtained from sources like the national statistics office and international market intelligence databases available through the university’s library, including Passport and Statista. Engaging with authentic data sets provides students with a more profound understanding of practical applications in MR.

This approach facilitates the identification of key variables, such as assessment and cognitive abilities in math and reading, which predict students’ knowledge acquisition in MR. It not only offers insights into the relevant factors influencing learning in MR but also provides valuable feedback. Additionally, it suggests potential avenues for future research in this field.

The purpose of this study is to empirically test the intelligent career framework in a public sector setting in a country with a clientelistic culture to inform human resource management strategies.

Based on a qualitative methodology and an interpretivist paradigm, 33 in-depth interviews were conducted with Greek civil servants before the COVID-19 pandemic. The interview recordings were subsequently transcribed and coded via a blend of inductive and deductive approaches.

Outcomes of the study indicate that in a public sector setting in a country with a clientelistic culture, the three dimensions of knowing-whom, knowing-how and knowing-why are less balanced than those reported by findings from private sector settings in countries with an individualistic culture. Instead, knowing-whom is a critical dimension and a necessary condition for career development that affects knowing-how and knowing-why.

The theoretical contribution comes from providing evidence of the dark side of careers and how imbalances between the three dimensions of the intelligent career framework reduce work satisfaction, hinder career success and affect organisational performance. The practical contribution offers recommendations for human resource management practices in the public sector, including training, mentoring, transparency in performance evaluations and fostering trust.

Drawing on the social presence theory, this study aims to explore how supplier–customer social media interactions influence supplier observers’ trust in the customers and what mechanisms contribute to variation in trust experience.

A total of 36 semi-structured interviews were conducted with Chinese suppliers using WeChat for business-to-business interactions. Data were analyzed in three steps: open coding, axial coding and selective coding.

Findings reveal that varied trust is based not only on the categories of social presence of interaction – whether social presence is embedded in informative interactions – but also on the perceived selectivity in social presence. Observer suppliers who experience selectivity during social and affective interactions create a perception of hidden information and an unhealthy relationship atmosphere, and report a sense of emotional vulnerability, thus eroding cognitive and affective trust.

The findings contribute new understandings to social presence theory by exploring the social presence of interactions in a supplier–supplier–customer triad and offer valuable insights into business-to-business social media literature by adopting a suppliers’ viewpoint to unpack the mechanisms of how social presence of interaction positively and negatively influences suppliers’ trust and behavioral responses.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.