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This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complimentary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

This study investigates the economic outcomes of the strategic deviation (SD), the fundamental and crucial question in institutional theory and strategic management. Previous studies have yielded contradictory findings. This study reconciles conflicting results by distinguishing the effects of the SD on financial and market performance, examining the mechanism of financing constraints and the boundary condition of institutional investor heterogeneity.

This research collected data from Chinese A-shares listed manufacturing firms from 2009 to 2021 from the CSMAR and Wind databases. This study conducted empirical tests using OLS models with Stata 15.

Empirical results demonstrate that the SD has different impacts on different dimensions of performance. The SD negatively impacts financial performance while positively impacts market performance. Financing constraints mediate the main effects. Moreover, transactional institutional investors positively moderate the negative effect of the SD on financial performance, whereas stable institutional investors negatively moderate the positive effect of the SD on market performance.

By systematically revealing how the SD has different effects on financial and market performance, this study reconciles the debate on the SD between institutional theorists and strategy scholars. This research makes contributions to the research stream by providing reasonable explanations for conflicting conclusions. Furthermore, by introducing the overlooked perspective of financing constraints, this research identifies crucial mediating mechanisms and highlights the double-edged effect of financing constraints, enriching our understanding of financing constraints. Finally, this study investigates the moderating effects of institutional investor heterogeneity, thereby making valuable contributions to the comprehension of boundary conditions.

Legitimacy is a classic theme, quite present in organisational studies in general, but in the field of tourism it still has room to advance. For that reason, this research seeks to delimit the concept of legitimacy and adapt it to the context of tourism events; and seeks to validate a measurement instrument that allows to evaluate of its recognition in the imagination of residents, and to evaluate the impacts of this construct on residents’ trust in the organisers of Brazilian Oktoberfest, on the negative externalities of those events and, ultimately, on the achievement of residents’ loyalty.

The locus of the research are the cities of Blumenau, Santa Catarina and Santa Cruz do Sul, Santa Catarina, both located in southern Brazil, whose residents answered an online questionnaire about the legitimacy of the Oktoberfest held there. A total of 365 valid questionnaires were collected, tabulated in statistical software and interpreted using exploratory-confirmatory factor analysis and structural equation modelling.

The results show that festival legitimacy is a theoretical construct that can be measured as either a first-order or second-order factor, consisting of three factors, called moral legitimacy, pragmatic legitimacy and cognitive legitimacy.

This research provides a valid and reliable tool for assessing local residents' acceptance of ethno-cultural festivals. It also shows variations in the perception of legitimacy, demonstrating that this can influence other aspects of residents' perception of ethnocultural events.

The paper seeks to analyse the constellation of social structures, administrative institutions and hierarchies that sustain the exclusion of the San minority group in Zimbabwe, with a particular focus on how the European expansion in the eighteenth century, the modern state and private property owners have colluded to perpetuate exclusion from accessing forest as their natural habitat. The purpose of this paper is to therefore highlight the various abuses, including those social, administrative legislative frameworks that discriminate against the San minority and it advocates for actions the right to consultation and the right to free, prior and informed consent to proposed developments.

Through the modern ethnographic approach, data generation was guided by the principles of indigenous and decolonising research methodologies, which place emphasis on the importance of San people telling their own stories thereby shifting the power of a researcher to the indigenous participants. This is a qualitative study that gives prominence to the descriptions of experiences (phenomenology) and interpretations (hermeneutic) of their survival. The paper employed cultural ecology theoretical framework as a lens through which to see the San’s exclusion from forest resources and how this has tragically shifted their egalitarian lifestyle characterised by reciprocity, sharing and levelling to adaptation to the unfamiliar sedentary farming practices.

The technical implementation of forest boundary demarcation and forcing the San to join sedentary farming form part of the state’s territorialisation that excludes, restricts and disrupts the San minority from accessing forest products. The treatment of the minority group reveals not only the enormous authority of the state to transfer alienation to individuals and companies but also to legitimise the exclusion by establishing laws and policies that safeguard the interests of those favoured by the state. The San, who are already overly dominated by the social administrative structures of the Ndebele and Kalanga tribes, lack systematic and organised responses to their marginalisation.

The San community in Zimbabwe is under-researched and under-theorised particularly in relation to how historically formed postcolonial hierarchies of exclusion and marginalisation manifest themselves in contemporary resource governance. Less is known about how those that are powerful – government officials, private property owners and Kalanga/Ndebele tribes benefit more from the environmental resources than the powerless minority San, whose livelihoods depend on the primary natural resources. The unequal power relations have been demonstrated by the evictions of the minority from wildlife areas that were converted into game parks. The study reveals how indigenous San not only resist exclusion but also develop adaptable strategies through negotiations to improve their situation with social and administrative institutions.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.