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This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.

We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.

We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.

Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.

The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

Professional associations mark an important step in the development of any profession. Research Management and Administration (RMA) as a profession is still emerging across Europe, thus the relevance of RMA associations is pertinent. These associations operate either specifically at the transnational or international levels or have certain activities linked to both levels. The theory of social constructivism from the field of international relations will be applied in this analysis with a goal to add additional insights on the topic. The results confirm that RMA associations have an outstanding role in enforcing the internationalised culture of their members, however, members in return can also exert influence on their association. Members are also aware that the association is providing a platform for collective actions in policymaking at national, transnational, and international levels. However, time plays a crucial role in social learning for identity and interest formation, as well as in recognizing the role of RMA associations in corporate agency.

This paper describes the parent–child relationships of upper-middle-class Chinese parents and their adolescent children who were “parachuted” to the United States for private high schools. With parents remaining in China and children in the United States, thousands of miles away, such a transnational educational arrangement complicates the already volatile parent–child relationships during the adolescent years. Through ethnographic interviews of 41 students and 33 parents, I demonstrate different forms of child–parent relationships in a transnational education setting: those who found that the further physical and temporal distance has brought the parent–child relationship closer through frequent communications, children who experienced “accelerated growth” yet questioned the necessity, and delicate parent–child relationships due to increasing transnational cross-cultural or intergenerational differences. These types of parent–child relationships are not comprehensive of all the lived experiences of the “parachute generation,” yet they shed new light on transnational education and the unintended emotional dimensions of educational migration. In a transnational context for an economically well-off group, parental absence or separation of children and parents is no longer a clear-cut concept and has different layers of meanings, taking into account the frequency of communication, duration of spring and winter breaks and the existence of third-party agents such as for-profit intermediaries (or educational consultants) and host families. The diverse patterns of parent–child relations reveal the heterogeneity and complexities of “doing family” across geographic spaces and global educational hierarchies, as well as the roles of communication technologies, the tempo of mobilities and educational intermediaries.

The topic of parent migration and its effects on the family environment has become a focus of moral dilemmas in East Europe for the last three decades. Children have been portrayed as social orphans and parents working abroad as neglectful parents. Today, with more evidence from research and experience, the impact of parental migration is much more comprehensive and nuanced, recognising its noxious or even harmful but also possibly empowering effects. This chapter reflects on the involvement of left-behind adolescents as co-researchers in a study of transnational families. It acknowledges the agentic role of children (often automatically labelled as victims of neglect), amplifies their voices to inform existing data on the impact of parents' departure to work abroad and identifies directions for intervention that might strengthen families.

The research is an integral part of CASTLE – Children Left Behind by Labour Migration, an ongoing project (June 2021–December 2023). ¹ This chapter presents the research collaboration experience with 12 co-researcher adolescents with previous left-behind experiences, originating from Moldova and currently residing in Romania. The co-researchers participated in all stages of the research process: training, design of data collection, recruitment of research participants, data analysis and dissemination of results. Taking co-researcher roles had an empowering effect on adolescents, who learnt how to express their views on the topic, voiced their experiences about the emotional costs of being left behind by their parents and reflected on sensitive issues like separation of family members and violence in the family.

The paper frames modern slavery as a global wicked problem and aims to provide a set of international business (IB) policy recommendations for taming it. The outlined approach can also guide IB policymaking to address other kinds of wicked problems.

This is a conceptual paper that reviews existing literature on wicked problems and integrates it with an IB policy double helix framework. The paper focuseses on the role multinational enterprises (MNEs) play in moderl slavery globally, either through global value chains or within global factory modes of operation.

As a global wicked problem, modern slavery will never be solved, but it can be re-solved time and time over. Understanding the social reproduction of modern slavery can help shift the focus from labor governance and a narrow supply chain focus toward the role of transnational governance and the need to address institutional, market and organizational failures.

The paper contributes to the gap in an overarching theory of modern slavery and systematically applies the concept of wicked problems and wickedness theory to modern slavery. Drawing on an IB policy double helix framework, the paper addresses the governance nexus between modern slavery, IB and policymaking which can in turn advance IB policy research and theory.

Education to an international standard that can provide successful careers has arguably been the main drive of many parents to allocate scarce financial resources to the education of their progenies. Competition for high-calibre degrees has seen an explosion of opportunity in the private education sector. As many Global South countries do not have the equivalent control of standards provided in the United Kingdom (UK) by the Quality Assurance Agency, this can lead to dissatisfaction with the qualifications received in the Global South. This chapter aims to explore the factors influencing participation in higher education in the Global North versus the Global South, particularly where these relate to or vary by locality, and the relative influence these have on the propensity of the learners living in these areas to progress into higher education in local universities. The conceptual framework and methodology provided in this chapter show the differences between transnational education (TNE) as primarily a standalone or independent activity supported by a UK higher education institution (HEI)/provider versus being a collaborative effort between a UK host university and a South/Southeast Asian HEI university partner. The methodology provides a strategy for UK host institutions to best provide carefully aligned independent or collaborative partnerships with the partner country regulatory bodies. The chapter concludes with the author’s personal reflections and recommendations based on decades of collaborative and independent university provision of TNE. These reflections are focused on design-based courses in selected South/Southeast Asian HEI partnerships with the College of Architecture and Design at Birmingham City University.

Transnational migration is a key challenge in migrant-sending and host-receiving countries. However, relatively little is known about how migrants use network capital to foster small and medium-sized enterprises (SMEs) in the ASEAN Economic Community (AEC). Therefore, the purpose of this study is to explore how network capital fosters Laotian migrant workers in Thai family SMEs.

This research was conducted using qualitative network analysis (QNA). Referral snowball sampling was used to draw 20 participants from December 2021 to March 2022. Data analysis was performed using Gephi, a software package developed for QNA (coding, network features, measure nodes and network metrics).

The main findings are the following four emerging themes: chain networks, social networks, human networks and financial networks are associated with network capital for fostering Laotian migrant workers in Thai family SMEs.

To the best of the authors’ knowledge, this study is the first QNA to explore how Laotian migrant workers use network capital in Thai family SMEs.

Transnational migration has produced a state of flux in the naturalized conception of home as a fixed, bounded, discreet and trouble-free place of origin, (re)casting home as a more complex, or perhaps simpler, project entangled within the workings of the global capitalist economy. In this context, here the author qualitatively explores migrants’ engagement with the notion of home in the sense of how they conceptualize and experience home, based on the lived experiences of Sri Lankan women who have migrated to Kuwait as live-in migrant domestic workers (MDWs) independently of their families. The stories of the MDWs simultaneously made the meaning of home as conventionally defined, more straightforward and more complicated: home was taken on a journey with them to a faraway foreign land. The MDWs negotiated and constructed belonging and not belonging dialectically in multiple homes, thus being simultaneously “here,” “there” and “nowhere.” In migration, home thus manifests the evolution of female power and duty, portraying it at once as a locus of women’s liberation and as new and perhaps more extreme forms of (re)subjectivation in the emplacement of home within global capitalism. Migration performs home as a space in the (un)making: an ongoing project through the course of life.

This study aims to investigate whether and why multinational corporations (MNCs) seek to reduce institutional costs of foreign direct investments (FDIs) by aligning with transnational political frameworks.

This study uses the Chinese Belt and Road Initiative (BRI) to test whether MNCs’ subsidiaries in China increase FDI into BRI-affiliated countries after the BRI’s launch. This study compares FDIs by Chinese subsidiaries of foreign MNCs in the year before and two years after the BRI’s announcement. Hypotheses are tested for two explanations of why foreign MNCs seek to exploit the BRI.

Investments into BRI-affiliated countries increased after the announcement of the BRI, and this increase is positively moderated by institutional distance between the MNC home country and the BRI-affiliated target country. This shows that the greater the institutional costs of investing in a BRI-affiliated country, the more responsive the MNCs’ Chinese subsidiary will be to the BRI.

This study demonstrates that MNCs respond to transnational political frameworks. This study only studies the immediate response because the BRI is an infrastructure project. Better infrastructure will, over time, lead to more investments; however, the immediate response is due not to infrastructure but political structure.

The results show how MNCs use transnational political frameworks. The idea that MNCs can channel FDI through existing subsidiaries for this purpose has not previously been discussed in the literature.