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Oppositional organizational identities are fraught with conflict and often evoke powerful social and cultural identities. Such identities may be a divisive force among consumers. The purpose of this paper is to understand how consumers construct frames that facilitate identification with oppositional organizational identities.

The authors use online reviews from TripAdvisor.com and Yelp.com of the Creation Museum in Kentucky, USA. The Creation Museum is an ideal research context due to its location within American public discourse regarding religion and science. Through a grounded theory approach of the reviews, the authors propose three identity frames.

The data suggest that consumers primarily construct three frames to identify with the Creation Museum: transformational experiences, interpretive bricolage and oppositional scripts. Together, these frames engender resonance and facilitate consumer identification.

This paper is one of the first to examine how oppositional organizational identities garner consumer support. Given that consumers are increasingly attentive to organizational processes and the ubiquity of information technology, which reduces the costs of information and interaction, the study provides a much more holistic perspective on oppositional organizational identity and offers a multitude of future avenues for further research.

In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals through the end of 2013, 37 articles in which PLS-SEM is used are identified. These articles are analysed based on multiple relevant criteria to determine the progress in this research area, including the reasons for using PLS-SEM, the characteristics of the data and the models, and model evaluation and reporting. A special focus is placed on the degree of importance of these analysed criteria for the future development of management accounting research. To ensure continued theoretical development in management accounting, this article also offers recommendations to avoid common pitfalls and provides guidance for the advanced use of PLS-SEM in management accounting research.

This paper explores how racial neoliberalism is the latest evolution of race and global capitalism and is analyzed in the example of global tourism in Costa Rica. Racial neoliberalism represents two important features: colorblind ideology and new racial practices.

Two beach tourism localities in Costa Rica are investigated to identify the racial neoliberal practices that racialize tourism spaces and bodies and the ideological discourses deployed to justify racial hierarchical placement that perpetuates new forms of global and national inequality.

Three neoliberal racial practices in tourism globalization were found. First, “neoliberal networks” supported white transnational actors’ linkage to national and global tourism providers. Second, “neoliberal conservation” in beach land protection policies secured private tourism business development and impacted current and future racial community displacement. Third, “neoliberal activism” exposed how community fights to change local tourism development was demarcated along racial lines.

An inquiry into the mechanisms and logics of how racism contemporarily operates in the global economy exposes the importance of acknowledging that race has an impact on different actor’s global economic participation by organizing the distribution of material economic rewards unevenly.

As scholarship exposes how gender, ethnicity, and class are constituted through global economic arrangements it is imperative that research uncovers how race is a salient category also shaping current global inequality but experienced differently in diverse geographies and histories.

The religious tradition of male circumcision has come increasingly under attack across a number of European states. While critics of the practice argue that the problem is about children’s rights and the proper relationship between secular and religious traditions, Jews tend to see these attacks within the longer history of attempts to assimilate and remake them according to the norms of the majority. Using the 2012 German legal controversy concerning the issue as my vantage point, I explore how contemporary criticism of male circumcision remains entangled with ambivalence toward Judaism and the Jews as the “other.” Through a close reading of the arguments, I show how opponents use the seemingly neutral language of universal human rights to (re)make Jewish difference according to the norms of the majority. I conclude by arguing that such an approach to this issue runs the risk of turning Jews once again into strangers at a time when cultural anxieties are troubling European societies.

This paper attempts to trace and describe the role played by the government sector – the state – in promoting economic growth in Western societies since the Renaissance. One important conclusion is that the antagonism between state and market, which has characterised the twentieth century, is a relatively new phenomenon. Since the Renaissance one very important task of the state has been to create well‐functioning markets by providing a legal framework, standards, credit, physical infrastructure and – if necessary – to function temporarily as an entrepreneur of last resort. Early economists were acutely aware that national markets did not occur spontaneously, and they used “modern” ideas like synergies, increasing returns, and innovation theory when arguing for the right kind of government policy. In fact, mercantilist economics saw it as a main task to extend the synergetic economic effects observed within cities to the territory of a nation‐state. The paper argues that the classical Anglo‐Saxon tradition in economics – fundamentally focused on barter and distribution, rather than on production and knowledge – systematically fails to grasp these wider issues in economic development, and it brings in and discusses the role played by the state in alternative traditions of non‐equilibrium economics.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.