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Toward the end of the 20th century, some work within political theory, of a kind that primarily foregrounds ethical considerations and another kind within political geography that links such ethical concerns to explication in terms of social space, territoriality and scale, has resuscitated the notion of contingent universality as an alternative to the either/or embrace or rejection of universality (and consequent denigration/celebration of particularity). As witnessed by the so-called spatial turn in many of the social and cultural sciences, this very circumstance, at least in the English-speaking world, has been one wellspring of current interdisciplinary interest in various geographical concepts and traditions. For political geographers, the idea of contingent universality arguably invites a fecund perspective from which to reflect upon a range of substantive and epistemological outcomes, which this essay will argue, are densely bound up in what, in short hand, is labeled globalization.

Paid digital campaigning tools play an increasingly pivotal role in individual election campaigns worldwide. Extant literature often juxtaposes the equalization theory, which argues that these tools create a level playing field, and the normalization theory, which contends that strong and resource-rich politicians benefit most from digital tools. This article aims to inform this debate by looking at it from a campaign expenditure perspective beyond the Anglo-American bias of most research on the subject.

The authors use an original dataset on campaign expenditures and resources of 1,798 candidates running for 13 Belgian parties in the 2019 federal parliamentary election. Relying on multilevel statistical models, the authors link the candidates' digital campaign expenses to their incumbency status, which is expected to affect digital campaigning.

While earlier work on majoritarian cases often showed contradicting results, this study on the Belgian flexible-list proportional representation (PR) case provides strong support for the equalization theory by demonstrating that incumbents are not only less inclined to spend on digital tools than challengers, but also spend a smaller part of their budget on these tools.

This paper contributes to the literature by exploring the equalization versus normalization debate from a campaign expenditure perspective using a made to purpose dataset in a non-Anglo-American context.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-12-2021-0679

This paper aims to critically examine how dual-listed multinational enterprises (MNEs) that are embedded across multiple national contexts interact with other actors to shape the diversity, equality and inclusion (DEI) narrative, outcomes and the associated dynamics of social change in the mining industry.

The authors use data from the publicly available sustainability reports of two global mining conglomerates with dual-listing structure, Rio Tinto and Anglo American, alongside prevalent DEI regulations in the UK, Australia and South Africa to understand how DEI discourse and practice and the corresponding role of key actors have evolved since 2015. The authors combine a case study approach with topic modelling and qualitative content analysis to critically analyse the linkage between actors’ stated posture and actions in their DEI field and their impact upon various exchange relationships within the mining industry exchange field over the period 2015–2021.

The analysis revealed three broad phases of evolution in the DEI involvement of the MNEs emphasizing on diversity, equality and inclusion, respectively. Both firms progressed at a different pace across the three phases highlighting the need for a systemic perspective when addressing DEI concerns.

This paper is one of the earliest to adopt an issue and exchange field perspective towards examining the complexity of DEI. Taking a critical performative stance, the authors argue that for improving convergence between MNEs’ DEI rhetoric and reality and to advance DEI in new ways organizations and policymakers must devise structural interventions in the DEI field that substantively impact MNEs’ industry exchange field relationships.

Through an intervention from a geographical perspective on organizational space, this article aims to offer a new horizon in understanding international business strategy.

Starts with two interrelated questions: does space exist in organizations and how does an organization manipulate and produce this organizational space in order to gain competitive advantage? By tackling these questions in the context of international business activities, this paper engages existing (international) management theories.

This article critically reviews the narrow focus of most international business theories on physical location and distance as a significant determinant of foreign direct investment and diverse activities of transnational corporations (TNCs). Quantitative empirical studies in this genre tend to emphasize physical space as a mere “container” of different locations of TNC activities and to measure the distance between these locations as an independent variable in statistical models. Drawing upon recent theoretical developments in economic geography, the paper develops a relational perspective on business organizations. In such an organization space, there are no fixed locations manifesting themselves in physically measurable forms. Instead, locations and distances in an organizational space are relational and thus discursively constructed through actor‐specific strategies and practice. The paper argues that one key strategic goal of business organizations is to continuously expand its organizational space (viz. physical space) and to economize on this spatial expansion.

Reveals the need for a critical reexamination of existing management and organization theories to take account of how space and boundaries may influence the strategy, structure, and performance of business organizations.

Examines the properties of organizational space and applies the proposed concept to the case of TNCs.

The purpose of this paper is to draw critical accounting research to ground the study of globalising of professional service firms (GPSFs) more firmly in the history and actuality of imperialism. In so doing, the paper also helps in forging a stronger connection between accounting scholarship and interdisciplinary GPSF-focused debates in the wider field of management and organisation studies (MOS).

This is a desk-based study, analysing the globalisation of professional service firms through the lens of imperialism via an exploration of relevant research on the accounting profession.

The analysis sheds light on the link between GPSFs and contemporary imperialism. In particular, it shows how the organisation of GPSFs (re)produces core-periphery relations in the modern world economy and how this is facilitated and reinforced by universalisation efforts on the part of the firms’ core offices. The paper also highlights the role of local professionals in both enabling and resisting GPSF domination.

One main implication of this paper is that the organisational nature and societal impact of GPSFs (and the professions more generally) are further illuminated. The paper deepens understanding of GPSFs’ role in (re)producing global inequalities and colonial-style power relations in a supposedly post-imperial world and calls for a reconceptualisation of these firms as agents of imperialism. In so doing, the paper also opens new avenues for future research on the organisation of GPSFs and on their impact on societies worldwide.

This is the first attempt to draw together critical accounting studies of globalisation with research GPSFs in the generalist field of MOS. In so doing, it contributes to a cross-fertilisation of the two fields and helps in making the former more central to ongoing debates in the latter. The paper also contributes to the emerging body of post-colonial theorising in MOS by shedding light on the crucial role of professional service firms in (re)producing imperialism in the modern world economy.

This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims to explore the potential for “silent” or “shadow” social accounting to hold Anglo‐American capitalism to account for its social outcomes relative to other “varieties of capitalism”.

The role of accounting in spreading Anglo‐American capitalist values is outlined. This is followed by a discussion of macro social indicators and their potential to problematise social outcomes. In particular the paper reports on, and updates, an investigation of comparative child mortality figures in wealthy countries that appeared in the medical literature. This evidence is used both as an exemplar and as a substantive issue in its own right.

The specific empirical evidence reported, based on a cross‐sectional and longitudinal analysis of child mortality and its relationship to income inequality, exemplifies the consistently poor and relatively worsening performance of the Anglo‐American capitalist model. A rationale, and evidence, is also presented for the potential of such social reporting to act as an accountability mechanism.

The paper introduces to the accounting literature specific evidence of poor social outcomes associated with Anglo‐American capitalism. It considers the wider potential role of social indicators, as a component of silent and shadow reporting at a macro‐level, in problematising dominant forms of economic and social organisation.

Ten years after the demise of apartheid, South Africa still faces significant development challenges. Government policy has focused mainly upon the macro‐economy, which has not necessarily helped address the plight of marginalized communities. One parallel mechanism designed to empower communities has been through the encouragement of Local Economic Development (LED). However, local government action has been prioritised and other role‐players marginalized, thus reducing the overall effectiveness of such interventions. This paper examines three cases of successful LED in the Western Cape province which have not been directed by local government. In all cases there have been clear socio‐economic dividends. The paper critically examines factors which have contributed to the success of these development initiatives.