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This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

This paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi, which has been believed to be Hanoi’s first human settlement. Like other archaeological sites located in urban areas, this site has been under threat of destruction caused by land encroachment pressure. Although researchers have long waged a campaign for preservation, the dissensus among key stakeholders and the dispute over responsibility have left this site at the heart of an interminable polemic over legislation.

This research utilises a qualitative approach, and the primary data were collected throughout multiple field trips in 2019 and 2020. Several open-ended interviews were conducted with various state and nonstate actors involved in the Vuon Chuoi Complex’s management process. The discussion was also supported by analysing related legal documents retrieved from national archives and official online directories.

This paper dissects the current legislative and administrative framework applied in governing heritage in general and archaeological sites in Vietnam, in particular. The results indicate that existing flaws in Vietnam’s legal system are detectable, and the unsystematic organisation has led to deferment of the decision-making processes. Also, there is an apparent difference found in the attitude of the bodies in charge toward the treatment of listed and unlisted sites.

This research outlines that in the wake of urbanisation and industrialisation in Vietnam, a consensus among key stakeholders and an inclusive legal system are required to help preserve archaeological sites in urgent need of attention. Although several Vietnamese laws and regulations have been put into practice, they have shown critical barriers and gaps in conserving Vietnamese cultural heritage.

The purpose of this paper is to offer an accessible and interdisciplinary research strategy in organisational ethnography, called action ethnography, that acknowledges key concepts from action research and engaged and immersive ethnography. It aims to encourage methodological innovation and an impact turn in ethnographic practice.

A working definition of “action ethnography” is provided first. Then, to illustrate how an action ethnography can be designed by considering impact from the outset, the author draws on a study she is undertaking with a grassroots human rights monitoring group, based in England, and then discusses advantages and limitations to the approach.

The author suggests three main tenets to action ethnography that embrace synergies between action research and ethnography: researcher immersion, intervention leading to change and knowledge contributions that are useful to both practitioners and researchers.

This paper provides researchers who align with aspects of both action research and ethnography with an accessible research strategy to employ, and a better understanding of the interplay between the two approaches when justifying their research designs. It also offers an example of designing an action ethnography in practice.

Whereas “traditional” ethnography has emphasised a contribution to theoretical knowledge, less attention has been on a contribution to practice and to those who ethnographers engage with in the field. Action ethnography challenges researchers to consider the impact of their research from the outset during the research design, rather upon reflection after a study is completed.

Research shows that the physical locations of correctional facilities often contribute to environmental hazards. Research also shows that correctional facilities are often sited near hazardous or undesirable land(s). In combination, incarcerated individuals may be at increased risk of experiencing negative health consequences because of exposure to various environmental harms. This is especially alarming as incarcerated individuals lack the capacity to decide where they are detained. In these cases, health issues that may have developed while detained may extend beyond incarceration. Furthermore, incarcerated individuals are not protected by the Environmental Protection Agency’s Environmental Justice policies.

Using a case study approach, the authors examine two specific correctional facilities in the USA to not only demonstrate the various environmental harms that incarcerated individuals encounter but also highlight carceral spaces as sites of environmental violations.

Additionally, the authors address the negative health consequences incarcerated individuals report because of exposure to these harms. They also argue that creating safer communities requires more than reducing crime and preventing criminal victimization. Creating safer communities also includes promoting environmental safety and protection from hazards that cause sickness and disease.

This work contributes to an emerging and growing body of literature that examines the intersection of carceral studies and environmental justice.

In contemporary business and marketing literature luxury is mainly approached from the perspectives of production, communication and consumption. The author argues that to understand the phenomenon in the future, different, more contextualized and human-focused lenses and methodologies are needed. He ventures out into philosophy, sociology and anthropology to broaden the perspective on the matter and proposes resonance, the theory of successful world relations, as an alternative view on luxury and luxury consumption.

The paper is based on the authors' reflections and an extensive review of literature, including contributions from different academic disciplines.

With introduction of resonance the author provides an alternative theoretical and practical lens on a multifaceted and dynamic phenomenon that nurtures lucrative markets which must adapt and fundamentally redefine themselves in response to changing social, ecological, technological and economic circumstances and evolving customer needs pointing towards a new social paradigm.

The author presents a critical view on luxury and enriches the discussion in the marketing and business-related literature with the perspectives of philosophy, sociology and other disciplines, linking the phenomenon to resonance theory and the notions of rebellion and escape. The paper suggests new ways of intellectually, scientifically and commercially engaging with the notion luxury and aims at serving as a springboard for further research.

The heritage and tourist attractiveness of Heritage Cities have aroused interest in establishing mechanisms to enhance their value based on the development of sustainability policies. The socioeconomic and socioenvironmental valuation of these heritage sites has become a necessary tool for decision-making.

Following the recommendations of International Council on Monuments and Sites – ICOMOS, this paper proposes a series of indicators and an exploratory model to define the factors that contribute to their valuation. Following the partial least squares structural equation modelling methodology, information was obtained from 363 intramural residents in the three Heritage Cities that currently have management plans in Spain.

The results show the importance of specifying indicators of sustainable mobility and socioeconomic and socioenvironmental sustainability for an adequate valorisation of heritage sites.

To this end, it is necessary to follow the guidelines of international bodies such as ICOMOS in relation to the management plans.

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).

This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.

The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.

By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.

The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense.

This paper aims to study possible differences between the Outstanding Universal Value (OUV) defined in the designation of Cuenca as a World Heritage (WH) site and its inhabitants' perceptions of heritage value. The study is based on research conducted in the historic centre of Cuenca in Ecuador, which was accorded WH status in 1999.

The research employs both quantitative and qualitative methodologies, providing a complementary approach to the research subject. Quantitative research involved a probability survey of 400 informants randomly selected from the population of the canton of Cuenca, while qualitative research included 40 semi-structured interviews with residents and traders in the historic centre and 150 further written consultations with residents of the city.

Following the introduction, methodology and description, the paper presents the data gathered from the survey and interviews. These indicate inhabitants' perceptions of the meaning, values, and uses of WH in Cuenca and reveal differences between their perceptions and those of the official OUV.

Although there are several studies on WH residents' perceptions of UNESCO OUV, few highlight the mismatch between local community views of heritage and those established by UNESCO. This study reflects critically on the concept of OUV, which is based on technical and political criteria rather than social participation. The study employs methodologies that could be applied in other case studies and used to improve heritage management. This is the only study on local perceptions of Cuenca's OUV.

The main objective of the present study is to determine the role of citation-based metrics (PageRank and HITS’ authority and hub scores) and non-citation metrics (Goodreads readers, reviews and ratings, textbook edition counts) in predicting educational ranks of textbooks.

The rankings of 1869 academic textbooks of various disciplines indexed in Scopus were extracted from the Open Syllabus Project (OSP) and compared with normalized counts of Scopus citations, scores of PageRank, authority and hub (HITS) in Scopus book-to-book citation network, Goodreads ratings and reviews, review sentiment scores and WorldCat book editions.

Prediction of the educational rank of scholarly syllabus books ranged from 32% in technology to 68% in philosophy, psychology and religion. WorldCat editions in social sciences, medicine and technology, Goodreads ratings in humanities, and book-citation-network authority scores in law and political science accounted for the strongest predictions of the educational score. Thus, each indicator of editions, Goodreads ratings, and book citation authority score alone can be used to show the rank of the academic textbooks, and if used in combination, they will help explain the educational uptake of books even better.

This is the first study examining the role of citation indicators, Goodreads readers, reviews and ratings in predicting the OSP rank of academic books.