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In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

Digital technologies, and the affordances they provide, can shape institutional processes in significant ways. In the last decade, social media and other digital platforms have redefined civic engagement by enabling new ways of connecting, collaborating, and mobilizing. In this article, we examine how technological affordances can both enable and hinder institutional processes through visibilization – which we define as the enactment of technological features to foreground and give voice to particular perspectives and discourses while silencing others. We study such dynamics by examining #SchauHin, an activist campaign initiated in Germany to shine a spotlight on experiences of daily racism. Our findings show how actors and counter-actors differentially leveraged the technological features of two digital platforms to shape the campaign. Our study has implications for understanding the role of digital technologies in institutional processes as well as the interplay between affordances and visibility in efforts to deinstitutionalize discriminatory practices and institutions.

The purpose of this paper is to examine evolution of the American strategy toward terrorism in the aftermath of the events of September 11, 2001. In other words, this study revolves around a key question: How and why the American security strategy toward terrorism evolved in the aftermath of the September 11 attacks in 2001? Based on the neorealist approach in international relations, this paper attempted to answer that question: first, through defining the concept of terrorism and how the Americans perceive it; second, via pinpointing the characteristic of the American counter-terrorism strategy before September 11 attacks; and third, through examining the effects of those terrorist attacks on that strategy.

The nature of the subject of this study calls for reliance on the analytical descriptive approach to highlight the role and strategy of the USA in the fight against terrorism following the events of September 11, in addition to the use of the system analysis methodology, which can identify the inputs and outputs of the system that had an impact in formulating the US counter-terrorism strategy.

This study has come up with seven findings. The first finding was that the 9/11 attacks served as a turning point of the US counter-terrorism strategy and restructured its agenda. Confronting the communist threat had been its primary objective, until terrorism came to the fore and became its first and foremost priority. The USA vowed that terrorism is its enemy and waged the war on terror to thwart its risk as a global threat. The second finding revolves around the idea of double standards in the American foreign policy. True to its long-standing tradition of favoring its own interests, in complete disregard of the interests of any other party, the USA continued to uphold the double-standards policy.

This study adds a new study to the Arab Library in the field of counter-terrorism studies, national security strategies and American foreign policy. In addition, the researcher seeks to complete the scientific effort to study the US strategy against terrorism, with a clear impact on the development of the situation in the region. This study contributes to the study of how one of the great powers in the international system, the USA, deals with the terrorist organizations that have become widespread in the Arab region.

This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.

The present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.

Four patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.

Using a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.

This paper details a teacher-implemented intervention, negotiating learner-generated materials, with the aim of improving low levels of learner motivation. This had resulted from the introduction of a problematic entry test policy acting as gatekeeper to an internationally-accredited diploma course in the learners’ specialized technical subject. For the learners, successful completion of the diploma course would guarantee social and financial benefits including promotion, increased salary and prestige within the military institution. However, an order came from the commanding officer that learners would only be accepted onto the diploma course if they attained an IELTS test score of Band 5. This requirement was not attainable by the learners in the time available and represented a threat to their career aspirations, which would negatively affect them personally, economically and professionally. Consequently, there was a substantial drop in learner motivation. An intervention was constructed and conducted during the course over a two-week period to supplement students’ course book in order to counter such poor levels of motivation. The study was set within the critical paradigm, using quantitative and qualitative data collecting methods to answer my research question: “To what extent does the intervention (asking learners to choose a topic, select original material, and suggest the type of tasks to be produced for the material) have a positive effect on learners’ levels of motivation?” Key findings included an observed increase in learner engagement and a greater level of concentration than in recent classes together with reduced learner worry about the IELTS test. Several conclusions are offered as to the efficacy of conducting such an intervention and how it could impact on learner motivation.

To interrogate the grand narrative of “entrepreneurship for development” that dominates international development circles, by applying a feminist critical discourse analysis that prioritizes women's situated experiences as local stories.

Two existing frameworks for analysing women's entrepreneurship, namely the 5M (Brush et al., 2009) and the 8M (Abuhussein and Koburtay, 2021) frameworks, are used to examine the local stories of women in rural Ethiopia to provide a counter-narrative to the grand narrative of “entrepreneurship for development”. The local stories are derived from 16 focus group discussions and 32 interviews.

The findings provide a counter-narrative to the grand narrative of “entrepreneurship for development”, evident in Ethiopia and in international development generally, while demonstrating larger structural issues at play. They challenge entrepreneurship's solely positive effects. While women recognize the benefits of having a business, particularly in terms of financial gains, empowerment and social recognition, they also highlight negative consequences, including uncertainty, concerns for their own personal safety, criticism, stress, limited social life and fear of indebtedness and poverty.

Policymakers, scholars and development professionals are urged to reflect on the limitations of “entrepreneurship for development” and to consider the negative effects that promoting an acritical grand narrative of entrepreneurship could have on women's lives.

The article advances an innovative partnership between feminist analysis and established women's entrepreneurship frameworks to contest dominant assumptions in the fields of entrepreneurship and international development studies. It adds to the limited empirical evidence on women's entrepreneurial activity in Ethiopia, tests the adequacy of the 5M and 8M frameworks in the rural low-income context of Ethiopia, and proposes a 7+M framework as an alternative to study rural women's entrepreneurship in low and middle income countries.

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU.

The study is guided by the combination of traditional and innovative research methods drawn from criminal law and justice, public regulatory theory and tax law, based on socio-legal and comparative methodologies.

The research shows that EU has achieved considerable amount of progress when it comes to meeting the TGPs. However, law and practice in EU Member States indicate that there are different legal, human and organisational approaches to fighting tax crimes. The TGPs could be strategically applied to complementing the EU’s Fifth Anti-Money Laundering Directive (AMLD) and other initiatives on Administrative Cooperation.

Although the TGPs appear encompassing, there are opportunities to harness the potency of these principles and to provide more tailored principles that can help engineer sustainable remedies for countering tax crimes in the EU.

The paper critically analyses, through a multidisciplinary approach, the main legal, human and organisational factors influencing the prosecution of tax crimes in the EU Member States.

Realignment and harmonisation of tax enforcement paractices in the EU Member States thus help in the reduction of tax gap resulting from tax offences.

The paper provides novel approaches and findings based on empirical info obtained from face-to-face focus groups with end users and law enforcement agencies in tax enforcement eco-system in ten different EU Member States.

The operational capability of mass customization (MC) allows consumers to obtain products tailored to their idiosyncratic needs. This study aims to provide insights into the potential of this capability for countering a product's liability of foreignness – the negative effect of the out-group status of a product's country of origin (COO) on consumers' evaluations of the product.

Based on the social identity approach, it is hypothesized that this liability is reduced when a consumer product is mass-customized rather than standardized as per a mass-production strategy. This hypothesis is tested using a mixed between- and within-subject experiment.

When evaluating mass-produced sneakers, native German-speaking (Italian-speaking) South Tyrolean consumers rated the quality of Italian (German) sneakers significantly lower than that of German (Italian) sneakers. However, when the sneakers were mass-customized, this difference in perceived product quality was non-significant for both groups of consumers, supporting the research hypothesis.

Future research could replicate this study in other samples, with other product types, COOs and countries of destination, as well as at different degrees of product customization.

Business-to-consumer firms contemplating the development of their MC capability are made aware that the benefits of this operational capability might go beyond the typical advantages highlighted by the existing literature.

This paper joins the discussion on MC value by offering a theoretical explanation and empirical support for another mechanism through which the operational capability of MC can create value, at least in business-to-consumer industries: by countering a product's possible liability of foreignness and thus increasing perceived product quality in export markets.