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In Chapter 1, we critically reviewed the foundations of the free enterprise capital system (FECS), which has been successful primarily because of its wealth and asset accumulation potentiality and actuality. In this chapter, we critically argue that this capacity has been grounded upon the profit maximization (PM) theories, models, and paradigms of FECS. The intent of this chapter is not anti-PM. The PM models of FECS have worked and performed well for more than 200 years of the economic history of the United States and other developed countries, and this phenomenon is celebrated and featured as “market performativity.” However, market performativity has not truly benefitted the poor and the marginalized; on the contrary, market performativity has wittingly or unwittingly created gaping inequalities of wealth, income, opportunity, and prosperity. Critical thinking does not combat PM but challenges it with alternative models of profit sharing that promote social wealth, social welfare, social progress, and opportunity for all, which we explore here. Economic development without social progress breeds economic inequality and social injustice. Economic development alone is not enough; we should create a new paradigm in which economic development is the servant of social progress, not vice versa. Such a paradigm shift involves integrating the creativity and innovativity of market performativity and the goals and drives of social performativity together with PM, that is, from market performativity to social performativity.

This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research.

The authors have searched in six leading accounting journals (Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term.

The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative.

The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice.

The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselman’s (2022) review both in scope and nuance.

Due to the influence of complex and intersecting factors, self-governed public open spaces (POSs) (managed by local communities) are subject to collective action dilemmas such as tragedy of the commons (overexploitation), free-riding, underinvestment and mismanagement. This review paper adopts a multi-dimensional and multi-tier social-ecological system (SES) framework proposed by McGinnis and Ostrom, drawing on collective action theory to explore the key institutional-social-ecological factors that impact POS self-governance.

In this paper, Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) was utilized to systematically screen and review the relevant literature for the period from 2000 to 2023 in three databases: Web of Science, Scopus and Google Scholar. A total of 57 papers were chosen for in-depth analysis.

The literature review identified and categorized several variables associated with the self-organizing system of POS; consequently, an SES-based POS management framework was developed for the first time, consisting of 114 institutional-social-ecological sub-variables from different dimensions and three levels. Compared to ecological factors, among others, governance organizations, property-rights systems, socioeconomic attributes and actors' knowledge of SES have been commonly and primarily studied.

There is still room for the refinement of the conceptual SES-based POS collective action framework over the time (by adding in new factors), and indefinitely empirical research validating those identified factors is also worth to be undertaken, particularly testing how SES factors and interaction variables affect the POS quality (collective action).

The findings of this study can provide local policy insights and POS management strategies based on the identification of specific SES factors for relevant managers. Moreover, this research makes significant theoretical contributions to the integration of the SES framework and collective action theory with POS governance studies.

Organizational citizenship behaviour (OCB) holds importance for employees and employers. Although it is culturally relativistic, its definition is West-dominated. Conceptual investigations in non-Western cultures yield different dimensions of OCB. Existing OCB models lack contemporariness and reciprocity. Their perspective may be biased towards management. Practice based on such theory gives poor outcomes. To address these gaps, the authors reconceptualized OCB in the Indian context from an employee perspective.

The authors conducted a qualitative study to build an employee-centric, inductive OCB model. The authors briefed respondents about the meaning of OCB and sought descriptions of instances of OCB performed or witnessed by them. The authors collected 478 descriptions from 49 private sector employees in India. The thematic analysis developed ten themes, each an OCB component, organized into four super-themes, denoting interpersonal, individual, organizational and community orientations.

Five OCB components are new emic additions by the model: Building social relationships, emotionally mature behaviour, learning and knowledge creation, housekeeping and event management, and higher order citizenship. Organizational governance participation is absent from the model. Housekeeping and relationship building are the most appearing OCBs, while voice is the least. Findings are discussed in relation to temporal and cultural background, respondent characteristics and perspective.

Organizations can better support employee OCBs by acknowledging OCBs unique to India, investigating low proportions of voice and civic virtue in the Indian model and informing people policies with this new knowledge.

This is the first attempt to build an inductive model of OCB in India from the employee perspective, making significant contributions to organizational theory and practice.

The development of online brand communities employed by marketers to maintain consumer relationships and brand building is increasing. This study aims to explore how value co-creation practices can cultivate consumers' brand loyalty.

Using partial least squares modeling, the hypotheses testing involves the utilization of and data collection from 599 Chinese consumers who actively engage in brand communities in China.

Value co-creation practices in brand communities cultivate consumers' affective commitment and psychological brand ownership, which in turn can further contribute to consumers' brand loyalty.

By offering a more comprehensive insight into how affective commitment and psychological brand ownership act as intermediaries between value co-creation practices and consumers' brand loyalty, this research enhances the existing knowledge on value co-creation and brand management.

The study aimed to investigate the relationship between the intention to avoid food waste (IAFW) and the use of food-sharing technologies, such as internet platforms and mobile applications. The study utilized a model based on the theory of planned behavior (TPB) as an extension of the unified theory of acceptance and use of technology (UTAUT2).

An online platform tool (Prolific), and online self-report questionnaires were used to gather empirical data on 309 individuals. These data were then analyzed using two-step structural equation modeling.

The model explained 76% of the variance in user adoption of food-sharing mobile applications and internet platforms, supporting seven out of the nine tested hypotheses. Effort expectancy, social influence and IAFW were found to be the significant determinants of the behavioural intention to use food-sharing mobile applications and internet platforms (BITA). IAFW partially mediated the relationship between perceived behavior control and BITA. Age played a moderator role between the adoption of food-sharing mobile applications and internet platforms. However, IAFW did not play a mediating role between environmental concerns and BITA. The facilitating condition construct had an insignificant impact on BITA.

The current study was affected by some limitations. First, the data may not be considered as statistically representative because they were gathered online. However, the varied sociodemographic backgrounds of the respondents would boost the reliability of the findings. However, it would be prudent to use caution when extrapolating these findings to other contexts and cultures. Second, environmental concerns and perceived behavior control related to the avoidance of food waste behavior, as well as other factors that affect technology acceptance, may alter with time. Data from cross-sections may cause difficulties in following such changes. Thus, we recommend that longitudinal research studies aimed at building on our findings should be conducted. A qualitative study may help gain deeper insights into the relationship between IAFW related behavior and the adoption of various technologies to share leftover food, thereby revealing further details regarding different perspectives held by various respondents.

The positive relationship between environmental concerns and IAFW underlines the significance of investing in this area to raise social awareness and public concern for environmental safety. Additional initiatives aimed at increasing public concern regarding environmental issues may increase the overall IAFW. Instead of concentrating on a single source pertaining to the avoidance of food waste, the government and policy regulations should focus on regulating and eliminating waste from all sources that generate waste. The adoption of technology to share leftover meals may be influenced by social factors. Increased advertising for food-sharing mobile apps and online platforms may persuade more users to join. Additionally, building additional platforms and mobile apps in these fields with friendlier interactions may improve the cyber environment, making it easier for people to use them. By providing information, tools and assistance to promote the reduction of food wastage, policymakers may create interventions that enhance public perception and behavior toward the reduction of food waste. In conclusion, the findings of our study indicated that the social impact and ease of use are important factors in determining the adoption of food-sharing technology. Cooperation with social influencers, policymakers and developers may lead to the development of user-friendly technology that may improve accessibility to food-sharing technology.

In order to encourage the adoption of food-sharing technology among various age groups, policymakers may create initiatives that take the specific requirements and traits of each group into consideration. Policymakers and governments may also create legislation and regulations that are tailored to guarantee food safety and health security for users of food-sharing technology, such as instructions for handling and storing food as well as safeguards against food fraud and contamination.

This study addressed practical issues related to managing and reducing household food wastage through social sharing via mobile applications and internet platforms. The proposed model, which integrated TPB with UTAUT2 in the context of food wastage and technology acceptance, contributes to the current body of knowledge.