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This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

This study aims to address a novel information sharing phenomenon among many hospitality consumers, that is, sharing information during, rather than weeks after, a hospitality consumption experience. Specifically, this study tests if including a temporal contiguity cue in a review can significantly enhance the purchase intention of other consumers toward the reviewed business.

A 2 (personal sense of power) × 2 (temporal contiguity cue: manipulated to be absent vs present) quasi-experiment was conducted in this research. Floodlight analysis with the Johnson–Neyman technique was used to test the interaction effect. Hayes’ PROCESS procedure was used to test the mediation effects.

The study found that, for powerless consumers, temporal contiguity cue can effectively enhance the perceived trustworthiness of the review and purchase intention toward the reviewed business. Conversely, for powerful consumers, temporal contiguity cue can significantly reduce the perceived trustworthiness of the review and purchase intention toward the business. Mediation test further revealed evidence for the underlying psychological mechanism for these effects.

Revealing the mixed effects of a novel factor, temporal contiguity cue, on consumer responses toward online hospitality reviews, the current research contributes to the expanding stream of theoretical and managerial knowledge on online review management in social media platforms.

Describes the efforts made since 1979 by China to reform its financial system to support its emerging market economy; and the associated problems. Cites research evidence that the reforms have been inadequate and analyses 1986‐2000 national statistics to calculate three macro‐indicators of financial crisis, three measures of government permeability and some other ratios for the Chinese financial system. Identifies many weaknesses, concludes that it remains vulnerable to crisis and points out the potential dangers inherent in plans to allow foreign banks to engage in local currency businesses within the next five years.

This study extends the budgetary participation–performance/cultural effects literature by isolating and examining the moderating effect of one cultural dimension, power distance, on the budgetary participation–performance relationship. Isolating the impact of power distance is important to this literature because of the fact that participative budgeting remains a possibly underutilized management tool in high power distance countries.

We regroup our multinational sample of managers by power distance level, and employ multigroup structural equation modeling (SEM) and a set of nonparametric bootstrap tests to triangulate our findings.

We find that the majority of our managers from three high power distance countries (Mexico, Korea, and China) score in the lower half of the power distance scale, that there is significant correlation between participation and performance in both the high and low power distance subsamples, but that the mechanisms connecting participation to performance are quite different. While job satisfaction plays a role in connecting budgetary participation and performance among low power distance managers, job relevant information alone connects budgetary participation and performance among their high power distance counterparts.

The primary contribution of our work is that we not only demonstrate that budget participation can improve the performance of subordinate managers in high power distance cultures, but also provide evidence of how and why this is plausible. First managers may not share the same high power distance tendencies of their countrymen, and second, the communication aspect of budget participation appears to be more important for increased performance among those with high power distance tendencies.

The purpose of this paper is twofold: first, to explore how China uses a social credit system as part of its “data-driven authoritarianism” policy; and second, to investigate how datafication, which is a method to legitimize data collection, and dataveillance, which is continuous surveillance through the use of data, offer the Chinese state a legitimate method of monitoring, surveilling and controlling citizens, businesses and society. Taken together, China’s social credit system is analyzed as an integrated tool for datafication, dataveillance and data-driven authoritarianism.

This study combines the personal narratives of 22 Chinese citizens with policy analyses, online discussions and media reports. The stories were collected using a scenario-based story completion method to understand the participants’ perceptions of the recently introduced social credit system in China.

China’s new social credit system, which turns both online and offline behaviors into a credit score through smartphone apps, creates a “new normal” way of life for Chinese citizens. This data-driven authoritarianism uses data and technology to enhance citizen surveillance. Interactions between individuals, technologies and information emerge from understanding the system as one that provides social goods, using technologies, and raising concerns of privacy, security and collectivity. An integrated critical perspective that incorporates the concepts of datafication and dataveillance enhances a general understanding of how data-driven authoritarianism develops through the social credit system.

This study builds upon an ongoing debate and an emerging body of literature on datafication, dataveillance and digital sociology while filling empirical gaps in the study of the global South. The Chinese social credit system has growing recognition and importance as both a governing tool and a part of everyday datafication and dataveillance processes. Thus, these phenomena necessitate discussion of its consequences for, and applications by, the Chinese state and businesses, as well as affected individuals’ efforts to adapt to the system.

This chapter explores the contribution of The Open University (OU) Library to influencing curriculum decisions about embedding digital and information literacies in an online environment. Recommendations can be applied to higher education (HE) institutions as they develop permanent e-learning strategies to prepare for a long-term solution to online learning experiences. Learning providers are creating strategies for online content creation, student engagement, and skills development. It is an opportunity to demonstrate their value by making an effective transition to online learning, streamlining services to create student-centered experiences.

It investigates existing e-pedagogical approaches developed pre- and during the COVID-19 pandemic to embedding digital literacies in practice, drawing on the OU’s experience of developing effective frameworks for online teaching programs. The aim is to review institutional preparedness for effective transition, so that staff members and students can adapt to post-COVID realities. This draws upon student-centered, holistic design of programs to embed accessible and inclusive processes in distance learning, utilizing technological solutions to create optimal teaching and learning environments.

It will also make recommendations about how embedding digital literacies within the curriculum will equip graduates for post-education experiences within working and social contexts, by building activities into module that develop digital capabilities. For effective learning experiences to take place, institutions require development of born-digital support material to develop staff confidence and ability to produce effective, accessible online learning objects. As more organizations move to online, hybrid, and flipped learning interventions, high-level university strategy can future-proof learning design by developing the support that staff need to provide the best experiences for their learners.

The purpose of this paper is to present a case study of how ecological considerations can be integrated into campus strategic and statutory spatial planning. A process of developing ecological objectives and guidelines for inclusion in campus strategic and statutory spatial plans is presented.

This case study introduces a three-phase ecological assessment process developed and applied to the Technion – IIT campus. Ecological considerations are reviewed in multiple campus strategic and spatial plans (primarily in North America and Europe) and in institutional sustainability guidelines; biodiversity and ecosystem service surveys of the campus are conducted and considered with regard to planning; university administrative structures that enable the implementation of ecological planning guidelines are also assessed.

Ecological considerations (biodiversity conservation, habitat preservation and ecosystem integrity) play a relatively minor role in sustainability planning on university campuses. The concepts of connectivity and compactness are applied broadly, but generally refer to social and educational considerations. Physical planning provides an opportunity for integrating ecological priorities into the university’s mission.

Some of the insights may not be generalizable, so it is crucial to continue accumulating similar studies. It is crucial, too, to conduct follow-up research, reporting on the ecological outcomes of plan implementation.

Ecological stewardship is commensurate with the sustainability commitments of universities. Considering their spatial extent and diverse locations, universities can assume an important role in ecological conservation.

Relatively little attention has been given to ecological considerations (biodiversity, ecological integrity and ecosystem services) in campus plans and sustainability documents. This paper suggests how universities can move towards fulfilling a role as ecological stewards through strategic and spatial planning.

Thirty years of rapid development and economic change have created organizations and work relations in China that would have been unthinkable at the start of transition. In December of 1978, the Chinese Communist Party agreed with Deng Xiaoping to allow agricultural privatization, a stark contrast to the communes of Mao Zedong's era. This change established the financial foundation that would lead to development in eastern, coastal cities and that would ultimately fuel an extraordinary transformation of China's economy and its global position. As a result, organizational structures have changed, and new organizational forms have emerged. There have also been dramatic changes in the way work organizations behave and in the nature and implications of work. This volume provides a glimpse into the state of organizations and work at the 30-year mark. The contributors are top scholars in the field, including many who have observed and studied China's transition for decades, who are drawing on some of the most up-to-date and innovative data sources available. The chapters are samples of the current work of these researchers that, taken together, provide a snapshot of the state of research on China's organizations and work behaviors as transition enters its fourth decade.

Family ownership is very common for Jordanian businesses, leading to a high level of involvement of family members in company management. There continues to be intense discussion on the pros and cons of family ownership, particularly as it focuses corporate control within a small family group. The purpose of this paper is to examine the performance of family- and non-family-owned banks that appear on the Amman Stock Exchange over the 2016 to 2020 period.

The research on Jordanian domestic banks is based on data from the annual reports of banks listed on their websites which offers comprehensive data on finances, ownership and the board. Family-owned and non-family banks were analysed using multiple regression technique to identify any variations in their performance.

Using a sample of 16 domestic banks with 75 bank-year observations over the 2016 to 2020 period, the study supports other research in finding that family ownership is negatively related to bank performance. This is true for accounting-based and market-based performance measures, including return on assets (ROA), return on equity (ROE) and Tobin's Q test results. Additionally, analysis identifies greater negative consequences for performance within family-owned banks by board of directors.

This paper extends previous research on family businesses by investigating the impact of family ownership on the financial performance in the Jordanian bank sector. This research determined that devaluation is a consequence of higher levels of ownership concentration for domestic banks in Jordan.