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In this article, we examine the historical and cultural foundations of Nordic states’ strong contemporary social indicators to understand whether their successes can be replicated in other contexts.

We draw on a range of academic literature to frame a comparison of two regions’ cultural and theological roots, identifying contrasts to make arguments about prescriptions for contemporary welfare policy.

We find Nordic history contributes to a duty-based culture with strong cohesion and social trust. These cultural norms make palatable welfare policies with strong activation measures, while the US model prefers to avoid the latter because of its strong cultural orientation to rights and autonomy.

To mitigate differences between the Nordic states and other cultural contexts, policymakers seeking to replicate Nordic welfare successes should consider welfare programming that combines stronger activation policies with oversight and relational components that mitigate gaps in social cohesion.

We uniquely bring together the literature on comparative welfare policy and on religion and culture to understand the precursors of contemporary attitudes and their implications for welfare policy prescriptions.

Using the theoretical framework of the substantive economy, this study aims to point out the main aspects of the substantive mode of operation that help the integration of disadvantaged people while at the same time shedding light on the barriers that hinder economically efficient functioning in a market economy.

Research focuses on Hungarian rural work integration social cooperatives, which are engaged in producing activity by the employment of disadvantaged people. In the research, mixed methods were applied: results of a questionnaire survey covering 102 cooperatives, as well as 20 semi-structured interviews and experiences from the field. A total of 17 indicators were used to explore the substantive operational features, promoting mechanisms and problems in the following areas: organisational goals and outcomes; integrating roles and functions; productive functions; and the embeddedness of cooperatives.

As for results, substantive operational mechanisms and tools that support the integration of disadvantaged people have been identified such as mentoring, social incentives, the ability to create local value or the expansion of local community services. At the same time, several barriers have been detected that make it difficult to operate economically, such as cooperatives being a stepping stone for workers, excessive product heterogeneity or the lack of vertically structured bridging relationships.

The value of the study is to counterpoint the mechanisms promoting social purposes of work-integration social cooperatives and the obstacles to their long-term sustainability within the framework of the substantive economy, to better understand their functioning and the less quantifiable factors of their performance.

This article conceptualizes and constructs a comprehensive framework that can better help to answer that question – Who is accountable for social and public problems? – theoretically and practically.

Tracing the drivers behind two phenomena “accountability hole” and “accountability black hole”, stemming from “pushing power game” and “pulling power game”, respectively, this study considers (1) the three actors of society: citizens (civil society), corporations (market) and civil servants (government), and (2) the principal-agent relationship between the three actors in the face of social and public problems. As a result, the 4CAs framework that contains the three actors’ collaborative accountabilities to one another is presented.

The 4CAs model emphasizes (1) all three actors function as agents that are accountable to one another, (2) collaborative accountability beyond collaborative governance and (3) repowering citizens and corporations beyond just empowering them, i.e. returning their inherent rights and obligations to serve one another.

The 4CAs model may function as a descriptive and prescriptive lens through which the trilemma between market failure, government failure and citizen failure can be re-assessed and balanced. The model can also be used as a set of indicators for assessing and helping a society to better resolve the social and public problems collectively.

This study examines the public’s perception of cash transfers for children in societies where children's welfare is often viewed as a private affair.

Based on 12 semi-structured interviews and Focus Group Discussions (FGDs) conducted in urban Jakarta, Indonesia, we explore mothers' perspectives on cash transfer programmes for children within low-income families during fieldwork in October 2023 and January 2024. In addition to the semi-structured interview, a FGD involving parents and other related stakeholders was conducted to increase data accuracy.

Our findings reveal that cash transfers function as a “caregiving allowance” in Jakarta, allowing mothers to prioritize familial obligations while maintaining a reasonable standard of living. Contrary to the “de-familisation” focus observed in advanced welfare countries, these cash transfers for children reinforce traditional family labour division (familisation). Interestingly, despite reinforcing the familisation function, the initiative receives significant support. These results clearly highlight the influence of familisation-oriented welfare production, demonstrating a focus on enhancing family resilience in the design of child-related policies in Indonesia. Overall, these results make clear the visibility of traditional division of labour influences on welfare production, revealing a focus on the familialisation effect in the design of child-related policies in Indonesia. These findings reinforce the suitability of the term “familistic welfare regime” as an appropriate descriptor for Jakarta in particular and Indonesia in general.

This study enriches our understanding of the evolution of child-related assistance in the Global South through a defamilisation lens, shedding light on the complex interplay between gender inequalities and social policy formulation in these regions. Furthermore, it offers valuable insights into the ongoing discourse on welfare regime studies in Indonesia, suggesting that mainstream narratives of productivist transition are only partially validated. The insights garnered from this research open avenues for future studies across diverse contexts.

This article focuses on children’s social quality. Social quality can be understood as the extent to which people can engage in the social, economic, and cultural lives of their communities, under conditions that strengthen their well-being and potential. This article has two purposes. The first is to develop a league table ranking 23 countries’ children’s social quality based on comparative data. The second is to examine the correlation between these countries' commitment to promoting children’s social quality and reducing the child care gap, where childcare is insufficiently covered by child care leave or Early Childhood Education and Care.

We analyse the findings obtained from the children’s social quality league table and the child care gap league table for the 23 countries.

The findings reveal mixed relationships between the children’s social quality league table and the child care gap league table. These findings indicate that we cannot assume that countries prioritizing the reduction of the child care gap automatically possess the capacity or willingness to promote other aspects of children’s welfare. They also highlight the significance of encouraging countries to enhance their children’s social quality as a way to promote children’s welfare rather than solely reducing the child care gap.

Children’s social quality is a new research area. To explore it, this article makes an innovative attempt by exploring the connection between social quality, children’s welfare, and the child care gap. The league table of children’s social quality this article developed is the first of its kind.

As populations are ageing and the global average life expectancy is rising, the provision of care for older people is an increasingly salient issue. This paper aims to focus on family-provided care for older immigrants, examining how older immigrants and care providers experience and construct family caregiving.

Based on interviews with care recipients, family care providers, municipal staff and representatives for migrant organisations in Sweden, this study presents a typology of family caregiving for older immigrants.

The authors found three caregiving types, namely, solely family-provided care and a combination of family care and public care (predominantly one or the other). The decision to select family-provided or publicly-funded care depends on personal and institutional factors.

The paper makes three empirical contributions to the literature on care provision for older immigrants. Firstly, this study provides insights into the structural and personal factors that shape care-giving arrangements for older immigrants. Secondly, this study examines the perspectives of care recipients and care providers on family-provided care. Care expectations differ between both groups and sometimes result in intergenerational disagreement. Thirdly, in terms of institutional support, this study finds that the Swedish state’s notion of individual needs does not match the needs of immigrant elderly and their caregivers. The paper places the care types in a broader discussion about eldercare provision in the Swedish welfare state, which has experienced a decline in publicly funded care services and an increase in family caregiving in the past 30 years. In addition, it addresses questions of dignified ageing from a minority perspective.

COVID-19 has affected the economies adversely from all sides. The sudden halt in production has impacted both the supply and demand sides. It calls for analysis to quantify the impact of the reduction in economic activity on the economy-wide variables so that appropriate steps can be taken. This study aims to evaluate the sensitivity of various sectors of the Indian economy to this dual shock.

The eight-sector open economy general equilibrium Global Trade Analysis Project (GTAP) model has been simulated to evaluate the sector-specific effects of a fall in economic activity due to COVID-19. This model uses an economy-wide accounting framework to quantify the impact of a shock on the given equilibrium economy and report the post-simulation new equilibrium values.

The empirical results state that welfare for the Indian economy falls to the tune of 7.70% due to output shock. Because of demand–supply linkages, it also impacts the inter- and intra-industry flows, demand for factors of production and imports. There is a momentous fall in the demand for factor endowments from all sectors. Among those, the trade-hotel-transport and manufacturing sectors are in the first two positions from the top. The study recommends an immediate revival of the manufacturing and trade-hotel-transport sectors to get the Indian economy back on track.

The present study has modified the existing GTAP model accounting framework through unemployment and output closures to account for the impact of change in sectoral output due to COVID-19 on the level of employment and other macroeconomic variables.

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

This essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political intervention and organizational conditions interact and create conflicts in the implementation of market reform. In our case study, we aim to elucidate the detrimental effects of expanding pricing mechanisms into areas typically untouched.

The essay adopts a critical perspective toward the marketization in the public sector organizations based on the authors' previous studies and observations of the reforms in Swedish schools over the last 30 years. The case is conceptualized within Callon’s framework of the sociology of worth.

The paper provides an example of market dynamics introduced without the presence of pricing and qualification mechanisms, resulting in a trial-and-error situation. In this context, we document and problematize a trend toward marketization that has had negative consequences for Swedish schools. In doing so, the paper shows how market requirements, accounting practices, political interventions and organizational conditions interact and create conflicts during the implementation of market reforms. The case shows the emergence of a new economic entity and its underlying rationale, the quantification/pricing mechanism, with a special emphasis on the role of accounting and the repercussions on subjectivities as values shift.

This paper follows up on the New Public Financial Management (NPFM) global warning debate on the emergence of pricing/charging mechanisms in public services. It provides a critical overview of the diffusion and relevance of accounting evaluation processes to sustain continuous reforms, despite claimed criticisms, limitations and (un)intended consequences. The paper also provides some reflections on new avenues for further research and some possible ways out for accounting studies.

Taiwan promotes social enterprises with the Social Enterprise Action Plan and Social Innovation Action Plan, focusing on solving social problems and achieving sustainable development goals. This study aims to clarify the impetus for the above policies and determines whether the relevant policy tools can achieve the established policy goals.

This study adopts the in-depth interview method and uses the “social impact investment framework” constructed by OEDC and Dunn’s definition of public policy stakeholders to select 22 respondents, who were divided into three groups.

Taiwan’s decision-making in social enterprise policy is mainly driven by the pressure of youth unemployment and the 318-student movement. Intrinsic motivation strategies popularized the concept of social enterprise. Various strategies are used to break the limitations and diversify the organization, trigger more diverse social investments, broaden the goals of investment and complete the social enterprise ecosystem through these. Taiwan’s social enterprise policies are consistent with the global trend of “replacing subsidies with investment.”

This study shows that social enterprises generate mutual benefits between investors and social enterprises, that is, achieve free matching through external mechanisms. This study fills the gaps in Oliver’s “behavioral cube” framework of policy instruments. A “behavioral four-dimensional matrix” composed of nudge, shove, budge and reciprocity is proposed to complete the framework for social enterprise policy analysis tools.