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The purpose of this paper is to explore and expand the concept of a marketing system for developing a more dynamic and nuanced understanding of marketing. The purpose of the proposed framework is to extend this literature by making salient and explicit how context, market system and value creation are theoretically interrelated. To accomplish this objective, the authors use the framework proposed by Layton (2019) as the theoretical foundation to acquire insights into the market. Particularly, they investigate how four distinct marketing systems (i.e. anarchy, structured, emergent and purposeful market systems) operate in a developing economy. In addition, the study explores the market's effects of technological advancement, sociocultural influences, historical background and political institutions, as well as the responses of political entities, firms and consumers. Also, the positive and negative effects of the various marketing systems are analyzed. Finally, the authors investigate the changing marketplace in various industrial sectors (e.g. home appliances, food, apparel/fashion and transportation) to provide marketing researchers and practitioners with insights. In essence, the study focuses on the sectors related to everyday consumption.

This analysis uses a theoretical approach to extend the understanding concept of marketing. To examine the numerous market systems in India, the authors use an approach developed by Layton (2007). This theoretical approach is intended to sensitize scholars to critical processes rather than a hypothetico-deductive analysis with a prediction goal (Turner, 1986). Epistemologically, this analysis can be classified as a form of discovery-oriented theory development (Wells, 1993).

Although all four systems (e.g. autarchic, emergent, purposeful and structured) are ingrained in India, their functionality differs from the Western system and among industries. For example, the apparel sector appears more autarchic, but the food industry is more purposeful. How the home appliance market operates demonstrates the transition from an autarchic to an emergent system. The authors also uncover additional environmental factors that impact the four types of marketing systems and moderator roles of governate agencies and nonprofit organizations. The externality and positive outcomes also emerged throughout the analysis.

This study articulates the four types of marketing systems and illustrates the environmental factors/antecedents and outcomes for the exchange and value creation. Most importantly, it adds value to the literature by emphasizing the role of government agencies and unrestricted institutions in the mechanism. It also uncovers cultural elements such as spirituality as a catalyst for exchange and value creation.

The analysis provides practitioners with insights into operating the firm in India by articulating the industrial differentiations and the exchange/value creation. Specifically, it provides a blueprint for strategic analysis that can be used prior to market entry to increase the likelihood of market entry success by understanding the nuanced differences that lead to significant operational difficulties if not properly prepared for and managed.

This study adds to our existing knowledge of marketing from a systemic standpoint. It also broadens and explicates marketing system theory by assessing the uniqueness of developing markets.

This chapter provides an insightful exploration into the often neglected narratives within isolated African markets, with a specific focus on Nigeria. Contrary to the prevailing belief that traditional market systems are outdated, this study argues for their enduring relevance in fostering economic development in the region. By delving into the unique dynamics and historical context of Nigerian markets, this chapter challenges conventional perspectives and offers a fresh perspective on the continued importance of traditional market systems. It unveils the intricate web of market relationships that have nurtured economic activities, showcasing the adaptability and endurance of these markets amidst changing circumstances. Ultimately, this chapter underscores the vital role of Nigerian markets in fostering economic development, highlighting their potential as engines of growth and agents of change within the African context.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

Many countries around the world are facing great challenges from their ageing population with shrinking workforce, this will put more pressure on their financial system and will increase the public spending on care costs provided to older people. Egypt is in the phase of establishing a new law for older people care's rights, a law that will organise how older people in need for care would benefit from access to government financial support and how will families support their older relatives financially and how the care costs will be shared between the older people, their families and the government.

The paper examines the suitability two cost-sharing methods and applying them to assess the effect on the individuals and families' income strain.

The preferred approach can be used for sharing costs as it applies a gradual funding withdrawal by the government and provide more fairness and flexibility for application in different regions. Besides, the parameters of this approach can be used by policy makers to control the levels of funding.

The paper will be the first to discuss the intergenerational fairness from a financial perspective in Egypt to avoid forcing older people into poverty or resorting to poverty trade-off.

Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the need for external funding by securing resources at little or no cost and applying strategies to effectively use resources. Working capital management (WCM) is a term used in financial management to define a set of practices used to manage business resources, including cash management. This paper explores the overlap and divergence between these two disciplinary distinct concepts.

A dual methodology is employed. First, the usage of the two terms in prior literature is analysed and synthesised. Second, the study uses factor analysis to explore how bootstrapping practices described by owners of 167 established MSMEs relate to the components of WCM in financial management.

The factor analysis identifies two main bootstrapping practices employed by MSMEs: (1) delaying payments and owner-related bootstrapping and (2) customer-related bootstrapping. Delaying payments is an integral practice in trade payables management and customer-related bootstrapping includes practices that are integral to trade receivables management. Therefore, links between bootstrapping practices and WCM practices are firmly established.

The study is not without limitations. Based on cross-sectional evidence for established firms in Ireland only, future studies could explore cross-country longitudinal panel data to fully examine life cycle and sectoral effects, as well as other external shocks (for example, COVID-19) on bootstrapping and WCM practices. This study does not explain why some factors (for example, joint utilisation and inventory management) are present in some bootstrapping studies and not in others; further case study research might help explain this. Finally, changes in the business environment facing start-ups and established enterprise, including increased digitalisation, online trading, self-employment, remote hub working and sustainability, offer new avenues for bootstrapping research.

This is the first study to comprehensively explore the conceptual and empirical links between bootstrapping and WCM. This study will enable researchers and practitioners in these two distinct disciplines to learn from each other. Accounting researchers and practitioners can broaden their understanding of how WCM “works” in MSME settings. Similarly, entrepreneurship researchers and practitioners can deepen their understanding of how bootstrapping can be adopted by businesses to manage resources effectively.

This study aims to provide a cutting-edge evaluation of the sharing economy's impact within the realm of tourism and hospitality. The primary objectives guiding this research are as follows: to uncover the prevalent discussions and debates within the tourism and hospitality sector concerning the implications and effects of the sharing economy on urban destinations; and to analyse how scholarly inquiries and empirical investigations have contributed to a comprehensive comprehension of the intricate theoretical foundations and practical intricacies inherent in the sharing economy. This exploration takes place within the extensive expanse of existing literature.

The study used the non-conventional method for data mining. An artificial intelligence (AI) tool called www.dimensions.ai was used to mine data between the year 2002 and 2021. After which the data was analysed, using Citespace software that assisted in building themes for answering the research questions.

The sharing economy has multifaceted implications for rural and urban destinations. For instance, the findings demonstrated that emotional solidarity fosters community bonds between tourists and residents, enhancing authenticity. While, management firms optimise short-term rentals, boosting revenue and occupancy rates despite capped at 20%. It further demonstrated that the sharing economy disrupts traditional accommodations, especially hotels, impacting rural and urban destinations differently based on location and regulatory flexibility. Technological advancements would shape the digital future, transforming the resource in sharing and connectivity in urban settings.

Management firms or agents significantly enhance property facilities, revenue and occupancy rates. Properties managed by professionals perform better in terms of revenue and occupancy; furthermore, traditional accommodations need innovative strategies to compete with sharing economy platforms. Policymakers must consider location-specific regulations to balance sharing economy impacts. Embracing technological advancements ensures urban destinations stay relevant and competitive.

Emotional solidarity fosters bonds between residents and tourists, contributing to a sense of community. Management firms contribute to local economies and stability. However, Airbnb's impact on traditional accommodations raises concerns about the effect on residents and communities.

The study incorporates classical sociology theory to understand emotional solidarity and extends the concept of moral economy to guide economic behaviour in the sharing economy. The analysis also underscores the influence of technological trends such as mobile technology, Internet of Things, AI and blockchain on sharing practices in reshaping existing theoretical frameworks in the sharing atmosphere. Furthermore, the co-creation of value theory highlights collaborative interactions between hosts and guests, shaping the sharing economy experience. Consumer segmentation and choice theories shed light on sharing economy dynamics. Institutional and location-based theories provide insights into regulatory and location-specific impacts.

This research contributes by comprehensively exploring the multifaceted implications of the sharing economy on a tourist destination. It delves into emotional solidarity, management firm roles and location-specific impacts, enriching the understanding of the sharing economy's effects. The application of co-creation of value theory and examination of platform technologies offer fresh perspectives on value creation and user engagement. The study's focus on practical dimensions guides stakeholders in optimising the benefits and addressing challenges posed by the sharing economy in urban contexts. The exploration of moral economy and its relevance to the sharing economy provides a novel perspective, while the examination of technological influences on sharing practices contributes to understanding the digital future of the sharing economy.

Religion and philosophy satisfy the basic human needs of understanding, belonging, and finding meaning. They provide tranquility of mind and satisfy the desire to be loved and lovable. However, they present their own failings and can counter each other in positive and negative ways, that threaten the communities of beliefs they form and their interactions. An appropriate institutional framework can control the fanaticism and sectarianism that can come with established religion and philosophy.

Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts. Cities, in particular, present a challenging context for sustainability performance assessment as they pursue new forms of governance based on the multiplicity of actors and inter-organisational collaboration. This study explores how sustainability performance accounts are created at the urban level within collaborative forms of governance and amidst the plethora of available devices for performance assessment.

This study adopts a case study approach. Qualitative methods are mobilised to study a large European project focused on the urban transition to a circular economy in six participating cities. The construction of sustainability performance accounts is studied via the Actor-Network Theory lens.

The study highlights that when it comes to sustainability assessment in city initiatives, existing performance assessment devices are adapted and modified to fit local needs and other sources of performance information are spontaneously mobilised to address the different dimensions of sustainability.

This study contributes to the public sector accounting literature by explaining the process of modifying existing devices for performance assessment to allow for the co-creation of accounts and by illuminating the spontaneous way in which performance information is generated and combined.

The emergence of cryptocurrencies has tremendously changed the way of financial transactions around the world which has led to form distinct discussions in the field regarding its reliability. This paper aims to evaluate the published literatures on cryptocurrency identifying its growth, citation, prolific authors, journals, countries, active funding agencies, collaboration pattern and emerging research hotspots in the area.

Scientometrics and Altmetrics parameters have been incorporated in the study. Literatures covered from the Scopus database searching within “Article Title, Abstract, Keywords” with keywords “cryptocurrency” OR “digital currency” OR “bitcoin” OR “Ethereum” by limiting the time range of 2013–2022, English language and journal articles only. Total 6,107 documents have been identified. The further analysis and visualisation is performed using MSExcel, VOSviewer, Biblioshiny and Tableau. Another tool, Dimension.ai is used to identify the Altmetric Attention Score.

The findings reveal that the growth of research and citation rate hiked from the year 2017 till now. Elie Bouri is the top contributor, IEEE Access is the most prolific journal, China being the prolific country. Topics like Blockchain, Bitcoin, Ethereum, smart contracts, financial markets are emerging researched hotspots. The reliability of crypto market is still not clear because of its high volatility. The findings of the study will be more useful in the academia, subject specialists, research institutions, funding agencies, publishing agencies in decision-making.

To the best of the authors’ knowledge, there is no such study found considering both Scientometrics and Altmetrics approaches on cryptocurrency research with the selected time bound.

This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides, the study aims to attest the argument that analogy is a useful tool in teaching, especially when dealing with complex knowledge or concepts.

The study used a 3 × 2 between-subjects design, which includes the independent variables of the three-step teaching method (concept-only, concept + principle and concept + principle + rules) and the presence or absence of analogy.

The findings support Hodgdon et al. (2013). However, the combination of Hodgdon et al.’s (2013) technique with analogy resulted in only better-perceived comprehension under the concept-only condition.

There are limitations to the use of analogy as an instructional tool. The reasoning behind an analogy is that it is produced from different fields in which the target and source topics have only some similarity in structure or function. This suggests a limited capacity in which the source topic can be used to fully explain a targeted topic, and thus caution needs to be exercised in the use of analogy as a teaching tool. Additionally, this study uses a perceived understanding of control in IFRS 15. While perceived understanding may likely result in actual comprehension, there is a possibility that this may not be the case. Finally, this study did not consider about how rule comprehensiveness is affected.

The findings of this study provide a useful combination of teaching tools to educators on how to deliver technical business subjects such as accounting effectively.

This paper aims to answer the call by Hodgdon et al. (2013) to verify the effectiveness of teaching IFRS via the three-step approach. In addition, this study extends the literature by examining whether an analogy could be used with the three-step approach to effectively improve students’ understanding of IFRS.