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The purpose of this paper is to discuss the role of information and communication technology (ICT) for promoting environmental sustainability in a changing society. Isolated studies exist, but few take a holistic view. Derived from a Marxian tradition, the authors propose Ecological World Systems Theory (WST) as a holistic framework to assess the environmental impact of ICT. The theory is adapted responding to theoretical critiques of absence of change, namely state-centrism and structuralism.

Theoretical study. Empirical examples derived from already published literature.

Ecological WST focuses on the unequal distribution of environmental degradation, sees technological development as a zero-sum game rather than cornucopia and holds that technology is often seen as a fetish in today ' s society. The findings are that popular discourses on ICT and sustainability are since the 1990s becoming increasingly cornucopian, while conditions in the ICT value chain are less cornucopian.

Theoretical contributions to Marxian critiques of ICT, with more environmental focus than earlier Marxian critiques, for example Fuchs’ work. Develop a theoretical framework for ICT and sustainability which could be compared with works of e.g. Hilty, Patrignani and Whitehouse. The work is mostly based on existing empirical studies, which is a limitation.

This theoretical framework implies that unequal environmental degradation in different parts of the world should be taken into account when assessing environmental impact, for example by means of LCA.

The framework brings together questions of environmental effects of ICT and global justice.

The authors apply a rarely discussed theoretical framework to ICT and environmental sustainability. By doing this the authors suggest how the discourses and the value chain of ICT is intrinsically tied to the world system.

The authors critique Modell's proposition that critical realism is useful in elucidating and creating possibilities for emancipation.

The authors begin by outlining Modell's conception of enabling structures. If ‘activated’ by reflexive individuals, these are theorised to be a mechanism through which agents can begin to emancipate themselves. However, the authors argue that emancipation must be contextualised within the material realities of global capitalism, paying particular attention to the shape of inequality and the subjects of exploitation. In doing this, they draw on Marx to pose an alternative view of structure.

In offering a Marxist critique of critical realism, the authors show how capitalist superstructure and base work together to reinforce inequality. In doing this, they highlight the enduring importance of collective action as the engine of emancipation. It is for this reason that they advocate for an emancipatory politics, which is collectively informed outside of, and in conflict with, the logics of capitalism.

The authors argue that explicit discussions of capitalism and its structures must be at the centre of critical accounting research, especially when it pertains to emancipation.

Given the importance of the conceptual framing of critical accounting research, this article suggests that critical realism has much to offer. That said, the authors draw on Marx to raise a number of important questions about both the nature of structure and the identity of reflexive agents within critical realism. They do this to encourage further debate about the emancipatory possibilities of the critical accounting project and the ideas proposed by Modell (2020).

In considering the historic writings of Marx, the article seeks to show that as religion has become institutionalised in the form of the Catholic Church it becomes simply another component of the edifice of the superstructure. This position is challenged chiefly through the emergence of the Liberation Churches. The roots, institutionalisation, and establishment of the present‐day church are described. The role of the Liberation Churches in serving those suffering oppression is also discussed in comparison with Marxist thought, and in some areas the two views are seen to be irreconcilable.

This paper scrutinizes the relevance of Karol Wojtyla's Laborem Exercens.

In doing so, the endeavor employs participatory method for workers to do the following: identify problems experienced or observed in unionism, determine what/who causes hindrance in achieving the union's aim, describe the future of unionism if the problems are not addressed and draw possible solutions.

Even though the Catholic Church had issued encyclicals that deal with workers' rights and had maintained in its social teachings affirmative arguments for workers, these must be seen yet in the Philippines where unionists are vilified and red-tagged, needing the prophetic role of Church leaders affirming workers' rights. Human work is not only personal but also social, political and economic; it is a collective act.

Though Wojtyla affirmed workers' rights, the workers can hardly feel the presence of the Church. AMA Sugbo – KMU (Alyansa sa mga Mamumuo sa Sugbo – Kilusang Mayo Uno/Workers' Alliance in Cebu – May 1 Movement), a Cebu-based labor group, needs the role of the Church in asserting rights to unionize and launch strikes, but, as Marx maintained, relies on the workers' dedication to arouse, organize and mobilize because many of the workers, as Althusser argued, view social institutions as state apparatuses; hence, there's a need to review the participation of the Church with Wojtyla's Laborem vis-à-vis neoliberal mode of production.

The transfer of management knowledge is usually seen as a formal process involving business schools, training courses and books. This paper aims to investigate the managerial content of TV drama programmes, considering the mechanisms that determine this and showing how this changes over time. The paper also shows how the content forms part of management discourse and how it may be used by viewers to understand what good and bad managers do and to modify their behaviour accordingly.

Two links are discussed: between the economic system and cultural products and between cultural products and the individual. Police drama series are used as an example to show how current management practices are mediated through popular culture and how they are legitimised.

The management styles and practices observed in police drama series have changed over the past 40 years to reflect the most recent trends. Bureaucratic management styles are shown in a negative light, whereas teamwork is shown positively. New trends such as the heavy use of consultants are also represented in recent programmes, providing evidence of how popular culture can make management practices part of managerial discourse.

Films and TV programmes are analysed by management scholars, but usually to illustrate a particular theme. This paper does not take the managerial content as a given but identifies mechanisms through which it is determined and shows how it changes. Additionally, it shows the relationship between content and viewer. It provides evidence of the role of popular culture in the transfer of management knowledge and of how management related contents change over time.

The socialist political economy with Chinese characteristics is a systematic economic discipline, which theoretically summarises the socialist economic system and the path of economic development with Chinese characteristics. It is a systematic economic theory of adapting Marxism to the Chinese context. The theoretical system construction for the discipline of socialist political economy with Chinese characteristics is currently a major task.

From the perspective of disciplinary cognition, the theoretical system of the discipline of socialist political economy with Chinese characteristics includes the disciplinary attributes and connotations, theoretical basis, the origin of thoughts, major principles, logical starting point, main logic and problem-based study of major theoretical and practical issues.

Developing the discipline and building the theoretical system of the socialist political economy with Chinese characteristics, several major principles should be adhered to, including building the socialist political economy with Chinese characteristics on the basis of historical materialism; building the theoretical paradigm of socialist political economy with Chinese characteristics around the analysis of production relations; adhering to the people-centred principle; taking common prosperity as the main logic of the socialist political economy with Chinese characteristics; studying the major theoretical and practical issues of building the socialism with Chinese characteristics in the new era based on problems; and reflecting the innovative development of the discipline in the textbook, The Socialist Political Economy with Chinese Characteristics.

Disciplinary cognition involves the connotations, attributes, mission and development path of the discipline, which is related to how to construct the discipline system and is a significant part of the disciplinary construction.

In the Western world the voices calling for a secular society have grown ever louder over the last three centuries. This paper seeks to return to one of the founders of modernity for guidance. Adam Smith advocated globalization on economic and moral grounds.Design/methodology/approach – A discussion focusing on those calling for a secular society and, in addition to these normative advocates, various social scientists have propounded the “secularization thesis”; after analysing history from a purportedly positive view, they have argued that “modernization” leads to a secular society. Recently globalization has been seen as another cause of secularization. At the same time, the revival of various religions has cast doubt on these claims.Findings – Smith did not see secularization as an inevitable consequence of globalization. Further, despite his awareness of the arguments of the advocates of secular society (and contrary to some commentators like Minowitz), he rejected their advice. For him, a secular community was neither a necessary nor a desirable consequence of globalization.Originality/value – Provides a viewpoint on some of Adam Smith's thoughts and ideas.

The purpose of this paper is to demonstrate mathematically the impossibility of achieving a utopian society. Demonstrate that any attempt to correct deviations from a hypothetical trajectory whose ultimate goal is the utopia, increasingly demands more work, including measures that lead to terror, which may even be absolute, leading to the horrible paradox that in seeking paradise hell is constructed.

Scientific tools that the authors have used are: the theory of the system linkage, alysidal algebra, kinematic theory and vector analysis.

Myths are the substrate of some complex systems of beliefs and utopia is its ultimate goal. The use of the combination of the theory of trajectories, belonging to the alysidal algebra, the theorem of unintended effects and kinematics theory provides an approximation to deviations suffering utopian ideological currents and their corrections.

This paper is a continuation of other previous papers developing the theory of complex societies.

The purpose of this paper is to utilise Williams' writings on hegemony in order to examine why and how in the last 25 years efficiency has come to dominate the public sector and to explore the consequences of this development.

The paper employs a literature‐based analysis and critique.

Williams' model is able to explain why and how the public sector has become preoccupied with a selective version of efficiency, the significant role played by accounting, and the cultural clashes encountered in the public sector.

Williams' model could be used in a variety of settings for a variety of purposes.

Williams' writings are new to the accounting literature. The paper is novel also in that it uses Williams' writings to explain efficiency's dominance.

“In so far as stray thoughts, giants, and brownies, lies and errors are really existing, though only in the imaginations of men, to that extent they are true. All errors and lies are true errors and true lies, hence are not so far removed from truth that one should belong to heaven and the other to eternal damnation.” (Dietzgen: The Positive Outcome of Philosophy).