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This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori.

Qualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs.

This study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the relevant capitals and habitus. It identifies how accounting, given its centrality to tax compliance, facilitates the power relations between the IRD, accountants and Māori entrepreneurs. The Eurocentric accounting-based tax reporting and the contextual factors illuminate how indigenous entrepreneurs are being dominated in the tax field. They experienced cultural dissonance with conflicting responsibilities when traversing the collectivistic indigenous and tax fields. Their collectivism involves sharing resources as they cherish whanaungatanga (relationship, kinship) and manaakitanga (kindness, generosity), which are at odds and are not valued in the tax field.

It is an empirical illustration of the connection between accounting, tax and power for indigenous taxpayers and their relationship with the IRD/Crown and accountants. It has practical implications for developing and enhancing tax compliance in jurisdictions with indigenous taxpayers. Such an understanding is helpful for policymakers, government, business agencies and the accounting professions when assisting, empowering and educating indigenous groups regarding tax compliance.

This paper responds to the call for accounting research with modern-day indigenous peoples rather than historical ones. The paper fills a gap in the accounting and tax literature by examining the tax compliance practice of indigenous small and medium enterprise (SME) entrepreneurs using Bourdieu's framework. It identifies how the role of accounting creates, maintains and reinforces power structures in the tax field. Tax/accounting reporting based on Eurocentric rules disempowers and alienates indigenous entrepreneurs. They misrecognise their actions in reproducing the existing power structures in the tax field due to deeply held historical and cultural factors about the fear of the Crown/state and their practice of rangitaratanga (esteeming authorities).

This paper aims to examine the nature of corporate governance systems in Ghanaian Family-owned Businesses (FOBs). Specifically, the study investigates the nature of boardroom decisions structures, sources of governance regulations and family roles in corporate governance.

Drawing on Bourdieusian perspectives of the field, capital, habitus and doxa, a case study design is used to gather detailed insights about the phenomena. Purposively, the study conducts 20 interviews with participants from 15 FOBs in Ghana. The interview data are complemented with secondary sources, such as FOB handbooks, website information, legal documents and scriptures. Subsequently, data gathered were thematically analysed.

The study finds that human actors blended traditionally tacit and legally expressed boardroom decisions structures in FOBs governance. Again, traditional values, social acceptance of religious sociology and regulatory frameworks of the field dictate corporate governance practices in FOBs. In multiple family ownerships, orthodoxy of doxa is challenged; hence, power struggles and family roles in governance depend on capital possessed by social actors.

To continue as a going concern, FOBs must be mindful of traditional, religious sociology of family and regulatory frameworks within the field in which they operate. This is because, without this, the going concern of FOBs becomes suspicious and highly unlikely, especially where there are multiple family ownership and generations.

The previous literature predominantly focussed on formal boardroom structures in addressing FOBs' corporate governance issues. Notwithstanding, family governance risk of domineering and distrust associated with traditional and relational governance mechanisms remain under-represented and inconclusive, especially in Sub-Saharan Africa.

Transport megaprojects often struggle to offer social value (SV) that meets local communities' needs. This problem is embedded in how local communities' views are captured and incorporated into SV plans through local community engagement (LCE). By problematising the literature, this article aims to identify LCE issues and their impacts on SV plans at the front-end of transport megaprojects.

The theoretical lens of the study is the practice theory developed by Schatzki (2016, 2005). The authors conceptualised LCE as a practice and conducted 32 semi-structured interviews with UK practitioners. The authors collected data in three steps from three types of practitioners involved in LCE practice and SV planning: project managers, LCE experts and SV experts.

The authors identified 18 LCE issues with thematic analysis and clustered them into five themes. These issues impact LCE with five mechanisms. Findings show that a weak link between LCE and SV plans due to the issues reduces LCE to a tick-box exercise and presents a distorted view of local communities. This reduces SV plans to the bare minimum for project approval instead of offering relevant SV to local communities. Addressing the issues goes beyond changing the approach of project teams to engagement (from instrumental to normative) and requires changing the practices.

For the first time, the study uses practice theory to conceptualise LCE as a practice, following the notion of project as practice. The study problematises the literature to address the under-represented link between LCE and SV plans.

A decade has passed since Dabic et al. (2015) published a systematic review of the evolution of the expatriate literature from 1970 to 2012. Moreover, the past five years have been turbulent, with many global crises affecting organizational approaches to the global movement of people, particularly expatriate workers. Thus, this article seeks to understand how global mobility has continued to evolve during such turbulence and propose avenues for future research.

In this study, the authors undertook a constructive replication (Köhler and Cortina, 2021) of the systematic literature review conducted by Dabic et al. (2015), informed by guidelines offered by Donthu et al. (2021) for the period 2013 to 2022. The authors conducted a performance analysis of 1,517 academic articles about expatriates and broader globally mobile workers. Additionally, the authors analyzed all expatriate-related special issues published in the past decade and provide a narrative review of seminal works from the past five years.

The expatriation field has grown exponentially; greater attention has been paid to contextualizing research, particularly concerning emerging markets, although the field remains Western-dominant. This analysis stresses the increasingly strategic nature of expatriation at a time when global staffing has become dramatically challenging. Thus, this review highlights the need for more interdisciplinarity at different levels between expatriation and the field of strategy. The authors argue the need for a multifaceted understanding of the expatriation experience.

The authors offer a constructive replication of a bibliometric literature review extended by a narrative analysis to complement a critical perspective on a large set of bibliographic data on the broad subject of expatriation. This addition offers an integrated view of the different themes identified by the bibliometric analysis and paves the way for future replication studies to examine how fields evolve.

This article presents the case for creating stronger connections between research on graduate and worker employability. We offer a narrative review of commonalities and differences between these research streams and offer thoughts and suggestions for further integration and mutual learning.

We outline some of the main theories and concepts in the graduate and worker employability domains. Furthermore, we analyze how these show considerable overlap, though they have barely connected with each other yet. We also formulate an agenda for future research that would spur stronger connections between the fields. Finally, we turn to our fellow authors, reviewers, and editors to encourage a more open approach to each other's work that would enable more cross-fertilization of knowledge.

We hope our narrative review, critical analysis and future research suggestions will lead to more collaborations and mutual learning among employability researchers in the educational, career and psychology areas.

This paper explores employee experiences of induction in the Big Four accountancy firms to understand how induction influences new recruits' career aspirations.

Using Bourdieusian sociology, this article adopts an interpretivist multi-method approach through focus groups and semi-structured interviews with 28 newly appointed accounting professionals. The study defines newly appointed as those who have experienced induction within the last two years of their employment.

The study's findings challenge the authenticity of induction from a shared employee consensus. It cites contagious spin, regarding career progression opportunities espoused during induction, at odds with the reality of work, ultimately contributing towards unfulfilled employee aspiration. As current strategies suggest that the intersection between employee aspiration and employer provision in the accountancy profession, is too broad, this study argues for more collaborative inductions. In addition, it proposes that accountancy firms should re-evaluate their current strategies and co-construct more authentic inductions that benefit all stakeholders to develop a stronger psychological contract that positively influences employee aspiration.

The paper posits action-learning as a solution to address employee aspiration in induction campaigns in the accountancy profession.

As aspiration is the genesis of motivation and engagement, this study’s findings suggest that the use of an action-learning ethos in induction activities may provide an opportunity to explore the complexities of employee socialisation and provide a voice to new recruits attempting to influence any tensions or disappointment that may arise, as unmet career aspirations emerge.

The paper posits action learning as a solution to address employee aspiration in induction campaigns in the accountancy profession.

This exploratory research aims to identify the types of social networks established by German and French expatriates.

The authors use the concepts of social capital and social networks, as well as the societal and cultural approaches, to investigate the way expatriates develop their social networks. The authors' empirical study is based on 40 semi-structured interviews conducted with German and French expatriates.

The authors' findings show that German expatriates mainly establish professional networks, whereas their French counterparts also focus on personal networks. They further indicate that managing social capital lies within the individual responsibility of German expatriates, whereas it is part of higher education institutions in France.

The authors highlight the way German and French expatriates manage their social networks and provide novel insights into the role played by higher education systems and the cultural characteristics of their home country context.

This study uses a Kaleidoscope Career (KC) approach to explore how UAE women managers experience their careers, the advancement in management and the career models they encounter.

This study employs an interpretative phenomenological approach to analyse in-depth face-to-face interviews with 22 Emirati women in middle and senior management positions across various industries in both the public and private sectors.

This research is significant in uncovering career advancement mechanisms and three career models: “my life is not elsewhere,” “seizing opportunities” and “wholehearted dedication to the country.” These models highlight women managers' pivotal role in UAE's economic development.

This study is confined to a convenience sample of women managers from Abu Dhabi, Dubai and Sharjah. While not fully representative of all local women, the findings on career advancement mechanisms and Emirati women managers' non-traditional career paths hold theoretical significance. The results challenge the uncritical adoption of Western career models, highlighting the need to consider alternative career models and advancement mechanisms.

This research expands the authors' knowledge of career advancement mechanisms and models experienced by Emirati women, offering insights for enhancing gender equality in Arab world managerial roles.

These findings open new research avenues to explore Emirati women's careers beyond the largest Emirates and assess their broader economic and societal contributions.

The present study analyzes differences in self-perceived employability (SPE) among Spanish university and vocational education and training (VET) students. It also aims to determine whether factors such as gender, work experience and perceptions of the precariousness of the job market have a differential effect on SPE in accordance with the training pathway chosen by emerging adults.

A total of 1,715 university students (64.7% women) and 488 VET students (37.1% women) aged between 18 and 29 years completed a self-administered questionnaire that included measures of perceived employability and precarious employment.

The results indicate higher SPE among VET students than among their university counterparts. Female university students scored lower also than their male colleagues, an effect that was not observed among VET students. Prior work experience improved internal SPE among students on both training pathways. However, among university students, work experience and precarious employment reduced external SPE, an affect that was not observed among VET students.

The analysis of differences in SPE between university and VET students highlights the importance of an educational curriculum that includes practical competences for enhancing employability. The results also reflect the negative consequences of precarious employment on feelings of employability during this life stage, particularly among those studying at university.

This is one of the first studies to analyze the perceived employability of emerging adults on two different training pathways in Spain.

The outcomes of information behaviours have traditionally been conceptualised as use or effects. The adoption of a sociological stance, based on a practices approach, provides the opportunity to challenge these understandings. The non-Western setting further enhances the possibilities for conceptualising the outcomes of information practices as forms of capital.

This ethnographic study uses a Bourdieusian approach to investigate the information practices of diasporic devotees and monks of a Theravada Buddhist Temple in Sydney, Australia. The insider position of one researcher brought strong insights into the data, while the theoretical approach shared with the other researchers reinforced an outsider perspective.

The Temple’s online sources and personal communication with other devotees provide a diverse range of sources that devotees use in information-based cultural practices and everyday life information practices. These practices lead to outcomes that can be identified as economic, social and cultural capital. Pin or merit emerges as an important outcome of practices which is not easily accommodated by the concept of outcome, nor by Bourdieu’s categories of capital.

Adding to the small number of studies concerned with information practices in a spiritual context, this study shows the value of a Bourdieusian approach in identifying the outcomes of information practices as capital, but highlights the shortcomings of applying Western concepts in non-Western settings. It proposes the possibility of a new form of capital, which will need to be tested rigorously in studies in other spiritual settings.