Search results

This paper explores the role of accounting and accountability techniques in contributing to Australia’s border industrial complex.

We use the political thought of Behrouz Boochani to explore the role that accounting techniques play at the micro and macro level of his dialectic of alienation and freedom. Firstly, we explore the accounting and accountability techniques detailed in Boochani’s No Friend but the Mountain, which gives an account of his life in Manus Prison, and the accounting techniques he experienced. Secondly, we explore the discourse of alienation created within the annual reporting of the Australian Federal Government regarding the border industrial complex.

We argue that the border industrial complex requires the alienation of asylum seekers from their own humanity for capital accumulation, and that accounting and accountability techniques facilitate this form of alienation. These techniques include inventorying, logging and queuing at the micro level within Manus Prison. This alienates those trapped in the system from one another and themselves. Techniques also include annual reporting at a macro level which alienates those trapped in the system from the (White) “Australian Community”. However, these techniques are resisted at every point by assertions of freedom.

We illustrate the role of accounting in accumulation by alienation, where the unfreedom of incarcerated asylum seekers is a site of profit for vested interests. But also that this alienation is resisted at every point by refusals of alienation as assertions of freedom. Thus, this study contributes to the accounting literature by drawing from theories of alienation, and putting forward the dialectic of alienation and freedom articulated by Boochani and collaborators.

This study aims to describe and examine the strategy used by the Taman Ismail Marzuki Library for increasing its social sustainability capabilities.

The research questions in this study are (1) What is the TIM Library’s social sustainability strategy for supporting the green library concept? and (2) What are the impediments and facilitators to implementing the green library concept in the TIM Library through a social sustainability process? This study adopted a qualitative approach, using a case study method, in research conducted over the period July–November 2022. The data collection methods used were purposive sampling, interviews, observations and document analysis.

This study’s findings indicate that the TIM library’s social sustainability strategy supports economic sustainability up to the independence stage, whereas environmental sustainability is still at the empowerment stage. The green library concept is sustainable due to the library’s commitment to the “third place” concept and library cooperation. The TIM Library’s continuing strategy to use creative community development programs to attract public interest and change the library’s perception in the community should help it realize the green library concept.

Libraries can use the research findings to guide their strategies for community engagement and inclusivity.

The paper suggests that policymakers supporting libraries can consider incorporating elements of the Green Library concept and community development stages into policies to enhance the societal impact of libraries.

The significance of this study is that it uncovers strategies to help public libraries meet the requirements of the green library concept.

The purpose of this study is to showcase how entrepreneurial opportunities can be contextually formed differently for women entrepreneurs concerning their relationship with religion. This article reveals the multi-level and nuanced relationship between religiosity and entrepreneurship through a contextual lens by studying the interaction in a specific national country, Turkiye.

The study uses the life stories of 10 Turkish women entrepreneurs operating in Turkiye. Data were selected purposefully to conduct an in-depth analysis. Thematic content analysis with a discursive approach and deductive and inductive coding methods were performed.

The findings suggest that the relationship between religiosity and entrepreneurial opportunities is highly contextual and nuanced. Religiosity brings trust and provides access to religious networks which can lead to entrepreneurial opportunities, while leaving people outside of this network bereft of these benefits. The creation of a closed circle for its beneficiaries is a feature of a social network, yet the results show that contextual forces of politics and gender can lead women entrepreneurs outside of this religious network to limit their possibilities of accessing public funding and facilities based on their perceptions as well as negative experiences. It is also seen that religiosity at a certain level is necessary to operate in conservative settings and traditionally masculine business environments with patriarchal practices and norms, as well as due to the religious affinity of the ruling political party. However, because of perceptions and discursive meanings attached to religion and religiosity in the country, women entrepreneurs need to be cautious in expressing their religiosity and find a balance so that they are not seen as unprofessional, incompetent and unqualified as well as do not jeopardise their business due to a controversial religious affiliation.

This paper is of value as it studies religiosity from a contextual perspective enabling and constraining women entrepreneurs in their entrepreneurship in relation to gendered and political structures. In this way, it displays the multiple ways of limitation and support that religiosity can bring for them concerning entrepreneurial opportunities. Turkiye provides a rich context with its mixed religious and secular societal norms and values and neo-liberal institutions and policies to examine the so-far underexplored issue of religiosity in the field of entrepreneurship.

A primary urban destination can be accessed through its regional periphery. Thus, while a city centre may be the primary attraction, by approaching it from and through the periphery, suburbs can become part of the place and marginalised people as part of the destination from a more holistic perspective. Tourists who are more attuned to the various layers of the transformation of a destination may be more attentive visitors and might empathise and engage with the lives and survival of others when given an opportunity to reflect on other elements of the destination beyond the central area. As part of a field trip to Rome, the Chair of Tourism of the Catholic University Eichstätt-Ingolstadt explored the inequalities at the periphery of Rome as a destination with undergraduate students from the Faculty of Mathematics and Geography. The results show that a holistic impression and deep understanding of a destination can only be gained by visiting both: its centre and its periphery. Moreover, the centre and periphery of a destination can then be compared in terms of, for example, poor or rich, well kept or unkempt, or native or migrant. However, these comparisons should not be used to look at poverty or similar factors, but to develop an awareness of differences and to look behind the typical tourist zones of a destination. In this case, we suggest that tourist routes can be key in providing a more holistic experience in an historic city.

This study examines why and when nurses' role ambiguity leads to their work alienation during the COVID-19 pandemic.

Survey data were collected from 335 hospital nurses in Ma’anshan, China. The data were analyzed using hierarchical regression and bootstrapping.

Occupational disidentification mediated the relationship between role ambiguity and work alienation. This mediating effect was not significant when nurses possessed a high level of perceived climate of prioritizing COVID-19 infection prevention (PCIP).

To reduce nurses' work alienation in a pandemic situation, the hospital management team should pay attention to and try to minimize the nurses' role ambiguity and occupational disidentification. When doing so, the management team will find it particularly helpful if they can make nurses perceive a strong climate of PCIP.

This study contributes to the existing knowledge of role ambiguity and work alienation by highlighting occupational disidentification as a mediator after controlling for organizational identification in the context of COVID-19. It further demonstrates when the mediating role of occupational disidentification is likely to be strong or weak by studying the moderating effect of perceived climate of PCIP.

This study aims to explore public coping strategies with government-imposed lockdown restrictions (i.e. forced compliance) due to a health crisis (i.e. COVID-19). This directly impacts the public's power, as they may feel alienated from their environment and from others. Consequently, this study explores the relationships between the public's power, quality of life and crisis-coping strategies. This is important to help governments understand public discourse surrounding perceived government health crisis communication, which aids effective policy development.

An online questionnaire distributed via Qualtrics received 371 responses from the South African public and structural equation modelling was used to test the hypotheses.

The results indicate the public's experience of powerlessness and resulting information-sharing, negative word-of-mouth and support-seeking as crisis coping strategies in response to government-imposed lockdown restrictions.

The public's perspective on health crisis communication used in this study sheds light on adaptive and maladaptive coping strategies that the public employs due to the alienation they feel during a health crisis with government-forced compliance. The findings add to the sparse research on crisis communication from the public perspective in a developing country context and provide insights for governments in developing health crisis communication strategies. The results give insight into developing policies related to community engagement and citizen participation during a pandemic.

Despite the growing body of empirical research on leader anger expressions, the issue of how and when leader anger expressions shape newcomers’ proactive career behavior and work alienation in the construction industry has been largely overlooked. Building upon social information processing theory, this research identifies newcomers’ organization-based self-esteem as a mediator, and suggests that newcomers’ performance goal orientation could moderate the relationship.

A questionnaire study was conducted on the construction industry in China, and the PROCESS program developed by Hayes was used to test the hypothetical model with 215 valid cases.

The results suggest that leader anger expressions are negatively associated with newcomers’ organization-based self-esteem, and organization-based self-esteem mediated the link between leader anger expressions and newcomers’ proactive career behavior and work alienation. Furthermore, the newcomers’ performance goal orientation moderates the negative impact of leader anger expressions on newcomers’ organization-based self-esteem.

Due to the cross-sectional nature of this study, causal implications are difficult to draw. Moreover, all data we received was based on participant self-reports, which may raise concerns about common method variance.

In this paper, we contribute to a deeper understanding of the mediating mechanisms and boundary conditions by which leader anger expressions influence newcomers’ proactive career behavior and work alienation from social information processing perspective, in addition to providing valuable insights for management of newcomers in the construction industry.

Individuals develop and perform and process their identities in relationships with others as well as with the environment in which they find themselves, Many of these relationships with others are characterized by fundamental inequalities. In finding their identities, the subordinate in the relationship develops an identity that typically take steps – by vocal and non-vocal gestures – to perform this particularized identity. The identification of self is not only related to the others, with eachindividual in reflective communication, but also reflections characterized by inequality. In continuing to do so, he or she will experience a certain powerlessness, indeed what Marx called alienation.

The globe has experienced a devastating COVID-19 pandemic, putting the planet under lockdown and causing social alienation. The near collapse of social and economic activities is disrupting the supply chain. Customer-required products were in low supply across the world. A slew of new digital firms springs up to fill the need during this time. This study aims to reach a holistic goal by better understanding customers' digitalisation behaviour. The first step is to review existing consumer digital psychology research to map this study’s current knowledge of the pandemic's early and late phases and the impact of digital businesses on consumer behaviour. Finally, it provides lawmakers with a future agenda for limiting the digital psychology of consumers and enterprises.

This study used the Scopus and Web of Science databases to extract records to follow the preferred reporting items for systematic reviews and meta-analyses statement. The final 57 papers were applied after the screening process. The digital environment, psychological digitalisation and behavioural changes were recognised as three primary classes based on a comprehensive examination of the previous literature. This study identified possible difficulties in earlier literature: the scarcity of collaborative and transdisciplinary research on digital psychology, which various academics have emphasised in the past. On the other hand, these investigations were primarily conducted in the psychological surroundings of technology users.

According to this study, digital psychology has improved significantly during the pandemic and many new digital start-ups have arisen. This study also used digital research to create a framework for a pandemic strategic response plan to help minimise the current COVID-19 pandemic and prepare for future outbreaks.

The study mapped existing literature on digital psychology alterations because of the novel COVID-19 outbreak.

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.