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The purpose of this paper is to employ competitive analysis and accounting (CAA) spectrum to analyze the growth and development of social networking site (SNS) service industry in China. SNS service is a modern social cultural issue that affects communication channels and mannerisms.

This paper mainly utilizes archival resources as company financial reports and newspaper clippings online to provide a business and social developmental context to the study. Competitor analysis and accounting framework and organizational life‐cycle stages are utilized.

The study illustrates competitive analysis and accounting in modern telecommunication business. It explores the perception of contemporary management accounting, and then raises an awareness of the relationship among accounting, business strategy, and social life.

This paper is based on two case studies; the findings may not be generalizable to other contemporary culture service companies. The cases have shown certain reasons why different CAA techniques are used by the companies in various stages of the organizational life cycle.

First, in their start‐up stage, both Tencent and Renren, two SNS service companies, engage in product development to obtain founding resources and acquire customers so as to enhance market share. Second, in their growth stage, the two companies engage in product financing through capital market. Tencent even further extends its business to trade financing.

Accounting has attained an increased importance for SNS in the social media culture. Such connection is especially found in competitor analysis and accounting in different stages of the organizational life cycles as addressed in the study.

Social networking site (SNS) service is a popular cultural issue that affects communication methods and mannerisms. The purpose of this paper is to analyze the case of the growth and development of a China SNS service company using the strategic management accounting (SMA) spectrum.

The paper primarily employs archival resources such as company reports and newspaper clippings online to provide a business and social developmental context to the study. Three propositions are developed and discussed.

The study illustrates SMA application in business. It shapes the perception of contemporary accounting, and then delivers an awareness of the relationship among business strategy, accounting, and social life.

This paper is based on a single case study, thus the findings may not be generalized to other popular culture service companies. The case has shown some reasons why different SMA techniques are used by the company in different stages of the organizational life cycle.

First, in the start‐up stage of an SNS service company, it engages in product development to obtain funding resources and market so as to enhance market share. Second, in the growth stage of SNS service, the company engages in product financing through the capital market and trade financing.

The SNS service has emerged for accounting for popular culture. Such connection is especially found in SMA in different stages of the organizational life cycles as addressed in the study.

This paper investigates the roles of the time for system enhancement, work place relocation, and other organizational constructs, such as organization support, task characteristics, intranet characteristics and user characteristics in the use of intranet and web‐enabled applications (IWAs) for supporting management accounting in public hospitals.

The research was carried out in Hong Kong public hospitals, and a pseudo‐longitudinal study spans a duration of one‐and‐a‐half years to observe changes that occur over time. A two‐phased survey research which investigated how the use of IWAs supports management accounting was also conducted for this study.

The survey results unearthed a number of findings. In the phase I survey, intranet user information satisfaction had a direct significant impact on information quality of management accounting systems (MASIQ). The extent of task characteristics also improves the performance of MASIQ. However, mixed research results were found regarding the presence of top management support and IS experience of users and their contribution to intranet user information satisfaction and MASIQ. User training also did not show any significant impact on intranet user information satisfaction and MASIQ. The phase II survey results reflect two additional findings. First, workplace relocation (one office management practice) was found to have a negative impact on the support of management accounting. Second, the time for system enhancement improves the acceptance of IWAs in public hospitals.

The study provides support for certain prior research findings though some other findings were not consistent with expectations. The study was based on 157 hospital executives in the phase I survey and 147 hospital executives in the phase II survey. The findings are generalized reliably to the population studied – Hong Kong public hospitals. More research is needed for explorations of these findings. The research results contribute to the knowledge of uses of intranet for management accounting and control in public hospitals.

The research offers insights into management accounting and control systems, as they are implemented through intranet in public hospitals. Work place relocation is less effective for grouping talents to work in offices at different locations. Face‐to‐face communication at a workplace is more efficient than communication through intranet applications. The study reinforced the belief that top management support is of prior concern in improving managerial performance.

The roles of IWAs on the time for system enhancement and workplace relocation have not previously been studied. The results provide some useful support of prior findings and some modifications as well as extensions that further understanding in these areas.

Over the past decade, criminology in Australia, Canada and other settler colonies has increasingly engaged with activist challenges to the penal system. These anti-carceral engagements have been levelled at its laws, institutions and agents. Following a long history of criminology explicating and buttressing penal institutions, the criminological gaze slowly transitioned in the 1970s to a more critical lens, shifting focus from the people who are criminalised to the harms of the apparatus that criminalises. However, the focus remained steadfastly on institutions and dominant players – until much more recently. The COVID-19 pandemic has revealed the strength of activist organisations and grassroots movements in affecting change and shaping debates in relation to the penal system. This chapter will explore the role of activism in informing criminological scholarship during the pandemic period and how criminologists, in turn, have increasingly recognised the need to build alliances and collaborations with grassroots activists and engage in their own activism. The chapter focuses primarily on Australian and Canadian criminology and its growing imbrication with the prison abolition movement, especially in the shadow of ongoing colonial violence. It considers how activist scholars, including ourselves, attempt to build movements for structural change in the criminal system and beyond.

Despite the increasing popularity of entrepreneurship among students in colleges and university, there is a surprising scarcity of theoretical or empirical research on this topic. In this article, we define the concept of student entrepreneurship, delineate its domain, and demarcate its boundaries. We propose a preliminary typology of student entrepreneurship rooted in the works of three leading economists from the Austrian School of Economics: Joseph Schumpeter, Israel Kirzner, and Ludwig Lachmann. We also identify and discuss important challenges associated with the practice of student entrepreneurship. The article concludes by advancing a future research agenda for the study of student entrepreneurship.