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Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal dynamics of the safeguarding function has been under researched. Public sector organisations have also been ignored. This research aims to explore how the safeguarding function is created, maintained and disrupted using the overseas offices (OOs) of a bilateral development agency (BDA) as a case.

A multi-case study, underpinned by neo-institutionalism, was conducted. Data obtained from in-depth remote interviews with 39 informants from the BDA OOs were analysed using the “asking small and large questions” technique, four analytical techniques, cross-case synthesis and theoretical propositions.

A three-phase process was identified. The first phase is the appearance of discrepancies due to institutional duality. The second is the emergence of ceremonial implementation as a solution. In the third phase, “the creation, maintenance and disruption of a safeguarding function” begins. When ceremonial implementation successfully protects the OOs, the safeguarding function is created. The OOs are likely to repeat ceremonial implementation, thus sustaining the function. Meanwhile, when conditions such as management staff change, ceremonial implementation may not take place, and the safeguarding function disappears.

The BDA OOs may not face strong host country regulative pressures because they are donors to aid-recipient countries. Hence, the findings may not directly apply to other public sector organisations.

Development cooperation practitioners should understand that ceremonial implementation is not exclusively harmful.

To the best of the author’s knowledge, this is the first institutional duality research that explores the temporal dynamics of safeguarding functions targeting public sector organisations.

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

Food not only satisfies the need and nourishes positive experiences but also enhances involvement with the cultural, social and environmental attributes of a destination. As urban tourism is embracing sustainable consumption practices (SCP), this study aims to explore tourist’s responsible behaviour by embracing traditional gastronomic delicacies. More specifically, it pinpoints the driving forces behind why people choose traditional gastronomic delights.

The study adopted the triangulation method involving the grounded theory approach (GTA) attained through a series of focus group discussions followed by the survey method taking an emerging economy’s perspective (India and Bangladesh). This study accords equal importance to both the demand and supply perspectives of gastronomic tourism and its stakeholders.

Critical dimensions such as travel motivation, tourist expectations, socio-economic perspectives, mindful consumption, sustainable marketing efforts and community awareness were identified as major influencers towards traditional gastronomic delicacies.

The present study bears significance to the urban developers, policymakers, marketers, regional tourism bodies and tour operators in promoting urban gastronomic cultures through marketing traditional delicacies for sustainable development of the evolving gastronomic industry in India and Bangladesh.

This study makes a novel attempt in exploring critical dimensions in an evolving gastronomic industry by blending an innovative qualitative research methodology like GTA supported by the empirical validation process (quantitative). It proposes a theoretical framework for further advancement of gastronomic and urban tourism towards a SCP.

Sacred forests are biocultural landscapes deeply rooted in centuries-old traditions of spiritual veneration. These sacred sites, including shrines, temple forests churches and graveyards, have historically been significant reservoirs of traditional resource management practices underpinned by spiritual reverence. However, despite their cultural and ecological importance, the cultural ecosystem services inherent to these sacred forests remain unexplored, particularly in urban settings.

This study focused on six sacred sites within Kanazawa City, Japan, using a meticulous face-to-face survey with 342 participants. We collected data on the extent of forest utilisation, the breadth of activities engaged in by visitors and their holistic appraisal of the rendered cultural ecosystem services. The findings illustrate the multifaceted benefits of urban sacred forests, encompassing participation in religious ceremonies, cultural events and festivals, complemented by educational programming that elucidates the historical and traditional underpinnings of the shrines and their surrounding communities.

It has been observed that urban forests have a crucial role in providing spiritual and communal connectivity, preserving traditional heritage, offering vital aesthetic values as green spaces and making visitors connected with nature while they are in the urban landscape. However, a concerning trend has emerged, as the younger demographic appears to lack interest in participating in the stewardship and cultural activities associated with these biocultural landscapes. Community engagement strategies must be strengthened, conservation measures should be implemented and cultural awareness programs need to be established to ensure the perpetuation and appreciation of these valuable urban sacred forests.

This study provides original perspectives on the measurable cultural ecosystem services and intangible values associated with urban sacred forests using the sacred forests in Kanazawa City, Japan. Our research illuminates the various advantages that visitors derive by examining the intersection of spiritual traditions, resource management practices and cultural significance, which has been relatively unexplored. The present study provides a significant basis for establishing initiatives that seek to promote the cultivation of respect and responsibility towards urban sacred forests.

Currently, the Tang tomb mural cultural relic resources are presented in a multi-source and heterogeneous manner, with a lack of effective organization and sharing between resources. Therefore, this study aims to propose a multidimensional knowledge discovery solution for Tang tomb mural cultural relic resources.

Taking the Tang tomb murals collected by the Shaanxi History Museum as an example, based on clarifying the relevant concepts of Tang tomb mural resources and considering both dynamic and static dimensions, a top-down approach was adopted to first construct an ontology model of Tang tomb mural type cultural relics resources. Then, the actual case data was imported into the Neo4J graph database according to the defined pattern hierarchy to complete the static organization of knowledge, and presented in a multimodal form in knowledge reasoning and retrieval. In addition, geographic information system (GIS) technology is used to dynamically display the spatiotemporal distribution of Tang tomb mural resources, and the distribution trend is analysed from a digital humanistic perspective.

The multi-dimensional knowledge discovery of Tang tomb mural cultural relics resources can help establish the correlation and spatiotemporal relationship between resources, providing support for semantic retrieval and navigation, knowledge discovery and visualization and so on.

This study takes the murals in the collection of the Shaanxi History Museum as an example, revealing potential knowledge associations in a static and intelligent way, achieving knowledge discovery and management of Tang tomb murals, and dynamically presents the spatial distribution of Tang tomb murals through GIS technology, meeting the knowledge presentation needs of different users and opening up new ideas for the study of Tang tomb murals.

This chapter explores the Aboriginal artefacts ‘clapsticks’ as a form of cultural data – a means of disseminating cultural knowledge in the galleries, libraries, archives, and museums [GLAM] sector. How might alternative methods of curation animate clapsticks as active objects that deliver effective knowledge transfer? This research aims to explore and extend current industry practices of the curation of clapsticks, within the existing parameters of technology, spatial capacity, financial support, and governance as part of the operation of the GLAM sector. The research problem, therefore, explores the past limitations of colonial framing of cultural institutions that once hindered the revealing, the disseminating, and the ‘awakening’ of the complexities of knowledge intrinsic to Aboriginal cultural artefacts. Informal communication with Aboriginal community members and academics was critical to providing cultural context as well as personal beliefs and aspirations vital to conceptualising the future of cultural representation. This investigation explores how a cultural centre offers a space and an opportunity to facilitate the clapsticks datasets in its capacity as a performance-focussed building rather than solely an exhibition space or keeping place. This potential represents a shift in thinking around the clapsticks being a lens through which the stories of Aboriginal culture can be disseminated.

This chapter discusses conceptual links among Hazel Kyrk’s A Theory of Consumption (1923), the overall work of Thorstein Veblen, and Wesley C. Mitchell’s essays on spending and money. The three authors are concerned with transformations in production, related changes in the organization of consumption, and the effects on people. The approach is based on reading of Kyrk’s book in light of an integrated view of Veblen’s overall work. This chapter explains how Mitchell’s essays on money and spending built on Veblen’s work and discusses their relevance for understanding Kyrk’s book as conceptually linked to institutional economics. This chapter delineates the following commonalities: conception of living humans and money as an institution; distinction between business and industrial concerns; connection between distribution, waste, and consumption; and Veblen’s “machine process” of standardization in production and its relation to consumption. This chapter brings more detail in the conceptual and theoretical discussion of Veblen’s influence on Kyrk’s book.

This study aims to examine the role of different forms of corporate social advocacy (CSA) in shaping individuals’ attitudinal and behavioral intentions towards companies taking their public stand on controversial socio-political issues. With an online experiment as the research method, this study tests whether depicting nonpolitical or political behaviors in CSA messages increases individuals’ positive behavioral intentions.

This study uses a single factor between subject online experiment. A total of 135 US young adults were recruited through a Qualtrics online panel. Three social media mockups were created to manipulate three levels of actions in CSA messages (no action, nonpolitical action and political action). Participants viewed one of those social media posts depicting presented actions to counter anti-LGBTQ + legislation in the USA and answered questions about values-driven motives behind CSA, brand preference and positive word-of-mouth (WOM) intention.

Participants displayed higher levels of brand preference when they viewed CSA messages depicting the company’s political action intended to repel anti-LGBTQ + legislation. Participants showed more positive WOM intentions towards the company when they perceived its political actions as more values-driven.

The findings of this study offer practical insights to companies when designing CSA messages and strategies. The results of this study indicate that the presence of political actions in CSA communication increases individuals’ positive behaviors towards companies. The results also suggest that depicting altruistic motives behind CSA leads individuals to talk about companies more in positive ways.

This study is one of the early studies investigating the impact of various forms of CSA on individuals’ attitudinal and behavioral intentions to companies practicing CSA. This study provides practical implications on how to effectively appeal individuals’ favorable attitudes and behaviors towards CSA. In particular, this research presents the importance of action aspects in individuals’ attitudes toward corporations’ CSA messages.