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This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence” (Peng and Bewley, 2010) and “The Winding Road to Fair Value Accounting in China: A Social Movement Analysis” (Bewley et al., 2018).

This article engages directly with the arguments of the criticism.

This article argues that the author of the commentary misunderstands the purpose, content and findings of both papers. By providing only a narrowly focused technical analysis of the new Chinese accounting standards, the author fails to see that their qualitative research approach reveals important, complex social and political factors at play in China's attempts to adopt modern international accounting principles. The commentary expresses a view that accounting is a neutral technology that needs only to be clearly defined and enumerated to be correctly implemented, whereas this research takes a much broader and deeper perspective. The authors seek to understand how China was able to successfully adopt fair value accounting standards in 2006, whereas an earlier attempt to introduce fair value in 1998 had led to abuse of fair value measurements and the eventual repeal of fair value regulations in 2001.

This article helps clarify the purpose of qualitative accounting research, the role of theory in such research and the usefulness of theory in describing and explaining empirical case facts related to changes in accounting standards, particularly in an international context.

This article contributes to a better appreciation of qualitative accounting research.

The paper aims to describe the construction of this AAAJ special issue as an exercise in creating and consolidating social space for innovative accounting research.

A review of prior literature and the events leading to this AAAJ issue are used to provide a context for the articles appearing in the issue.

The paper suggests that accounting research is implicated in subalternity in complex ways, both through its construction of the subject of research and in its attempts to reproduce accounting researchers habituated to Western academic norms and practices.

The paper sets out some conditions for innovative accounting research on less developed countries and indigenous peoples.

This journal issue is an attempt to expand research space by bringing together authors from different areas of accounting research, as well as a consolidation of vibrant existing streams of research. The paper introduces the special issue.

The purpose of this paper is to use a case study of an online parenting forum to theorise how mothers’ everyday environmental and caring labour is a form of environmental and social activism in the home, that while not organised as such, is still collectivised in a “hybrid activist collective”.

Using ethnographic data and content analysis from an online parenting forum for the nappy-free infant hygiene practice known as “elimination communication”, the author compares the matters of key concern arising for this group of mothers with economic activist concerns as identified by Gibson-Graham et al. (2013) in their community economies work.

The paper finds a high degree of resonance between the key concerns of the elimination communication forum members with the key concerns of community economies. Furthermore, the author identifies the components of what might comprise a “hybrid activist collective” of mothers and others undertaking direct action for environmental and social change.

Mothers and others acting for social and environmental change through domestic practices should be recognised for their important environmental and caring labour.

The paper proposes the “hybrid activist collective” as a way of understanding the human and non-human elements that gather together to act for environmental and social change in a collectivised, but not formally organised manner.

The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA standards promoted by transnational organizations were eventually adopted in China despite its conservative accounting traditions.

The study uses archival records and an analytic framework adapted from the studies of social movements to identify the institutional factors that differ between China’ first unsuccessful attempt to adopt FVA and its second successful attempt.

Shared interests of elite national and international groups, creation of social infrastructure, marshaling of key resources, and specific actions to frame FVA standards are found to be crucial factors supporting FVA reform in China.

The study helps advance our understanding of dissemination of international accounting regulations in non-Western societies. The findings can help accounting standard setters to avoid costly failures.

The study provides a structured analysis of the propagation of global accounting regulations. It exposes the factors in the failure and success of FVA adoption in China.

This paper aims to understand how social finance and impact measurement experts include stakeholders' voices in valuations of social and environmental impact.

The paper used the content analysis of an online discussion forum where experts discussed impact valuation approaches.

Many experts seek impact valuations that take into account the experiences of those whose lives are most affected. Ideally, these accounts need to be emic to (in the language of) those stakeholders, and polyvocal (representing many different stakeholders' voices). However, these experts also seek to effect systemic change by encouraging mainstream financial markets to use social and environmental valuations in their decision-making. These experts consider full plurality too complex to be useable by financial markets, so the experts argue in favor of etic valuations (stated in the language of investors), to appeal to mainstream finance, while endeavoring nonetheless to represent multiple stakeholders' voices. The authors identify two discursive strategies used to resolve this tension: effacing of differences between diverse stakeholders, and overstating the universality of money as a common language.

The terms emic and polyvocal provide experts with nuanced ways to understand “stakeholder voice.” The authors hope these nuances inspire new insights and strategies and help the community with their goal of bridging to mainstream finance.

The paper presents a theoretical framework for describing plurality in impact valuations and examines the challenges of bridging from social finance, which seeks to give voice and representation to those whose lives are most affected, to mainstream finance.

In recent years, the socio-economic power of local purchasing by both individuals and organisations has become of increasing interest. Despite growing recognition of social enterprises as local development actors, relatively little attention has been given to the motivations and effects of purchasing from social enterprises, particularly in regional settings. Informed by the literature on diverse economies, this paper aims to examine the patterns and motivations for purchasing from social enterprises by local citizens and organisations.

The analysis draws on an in-depth mixed-methods case study of purchasing from two social enterprises in a regional city in Victoria, Australia. Data sources included semi-structured and standing interviews, as well as sales data. Data analysis includes thematic analysis and geo-spatial mapping.

The findings suggest purchasing from social enterprises in regional settings is shaped by both typical consumption needs and ethical concerns that emphasise the place-based orientation of social enterprises’ operations and missions.

This paper extends understanding of how community economies are negotiated and configured in regional contexts. It also contributes to consumer understandings within the social enterprise literature, which to date has been surprisingly scant in unpacking how and to what end their customers’ consumption choices affect the kinds of value social enterprises are able to create.

Entrepreneurship is recognized by many as a solution to environmental and social challenges of today’s society. However, it has also been criticized since it may maintain the capitalistic demands of growth and efficiency in an unsustainable way. In this chapter, we challenge the current conception of entrepreneurship that aims for societal change by tracing what, how, where, and with whom such entrepreneurship is performed. Furthermore, we take inspiration from the idea of diverse economy by Gibson-Graham and introduce the concept of alternative entrepreneurship to explore how it takes shape, changes its contours, and both challenges and propels contemporary capitalism. In this chapter, we present three ethnographic cases of the unfolding of diverse entrepreneurial activities: (1) the case of Oria, who contributes to social justice through fair trade; (2) the case of artisan food producers who contribute to biological diversity and a rural livelihood; and (3) the case of the DiE project/NEEM NGO, which contributes to social inclusion through entrepreneurial empowerment and the development of a microcredit program. We find that the alternative entrepreneurs are not constrained by organizational forms or by a limited number of economic and non-economic activities that target societal challenges. The alternative entrepreneurs move between different organizational forms such as non-profit and for profit, as well as, undertaking business and voluntary practices to achieve societal change. Finally, we conclude that the ethnographic tracing of alternative entrepreneurship allows previously unsighted activities to become more visible and brings attention to possibilities of creatively destroying overly narrow conceptions of entrepreneurship.

This essay sets out to introduce the special issue.

The essay discusses a variety of approaches to exploring the relationship between accounting and the public interest, and briefly reviews the contribution of the articles in the issue.

Not applicable.

The essay argues that accounting research can be opened up by problematizing the notion of the public interest, and by considering not only how accounting constitutes the public interest, but how various public interests constitute accounting.

This project explores tensions at the heart of the fair-trade organization Ten Thousand Villages. I investigate the ways in which this organization attempts to balance concerns of North American staff and volunteers, to care for artisans abroad, and to incorporate expansion plans in the face of challenges raised by the recession.

This chapter draws on fieldwork with stores in Toronto (2011–2012) and ongoing fieldwork (summer 2014 and 2015) with the flagship store in Ephrata, Pennsylvania.

Members express continuing tension between the organization’s founding Mennonite values and the more recent orientation chosen by leadership, to compete successfully in “regular” retail space against non-fair-trade brands. Store staff and volunteers perceive Villages’ buying practices, meant to provide “fairness” to producers in the developing world, as somewhat inconsistent with the treatment of North American store employees. Corporate leadership is mainly focused on ameliorating poverty abroad, rather than framing the organization’s work in a broader social justice context, which store staff and volunteers expect.

At a time of increasing dialogue about alternative value systems that expand notions of economic worth, the fair-trade movement offers a useful model for one attempt to work within the market system to ameliorate its damages. Understanding how one organization negotiates its own competing value systems can provide useful perspective on other revaluation projects.