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The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can be thought of as being genuinely “global”.

Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms.

The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead of full member firms) in Bangladesh and tend to offer restricted service lines. Additionally, the paper identifies professional, commercial and cultural barriers to greater Big 4 involvement in the local market. Conceptually, the chief contribution of this paper is to explore how the effects of globalizing capitalism and standardised “best practices” in global professional service work are mediated through the societal effects of Bangladeshi society, resulting in the Big 4 having only a tentative presence in the Bangladeshi market.

The findings cast doubt on the extent to which self-styled GPSFs are truly “global” in nature. Future work examining the Big 4, or accounting more generally, in the context of globalization, would do well to pay greater attention to the experience of professionals in emerging markets.

Whilst there has been much work looking at accounting and accountants in the context of globalization, this work has tended to privilege “core” western empirical settings. Very little is known about professional service firms in “peripheral” emerging markets. Furthermore, this study extends the application of the system, society and dominance framework by mapping the interactions and dynamics of these three sources of influence in the setting of PSFs.

The purpose of this paper is to examine the role of graduate recruitment in the professional socialisation and subjectification of Big Four professionals.

The paper draws on documentary data and interviews conducted at one British university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self.

The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits. It moreover suggests that this category serves as the ultimate objective of an ethical process whereby aspiring accountants consciously and deliberately seek to transform themselves into the type of subjects they aspire to be – ideal recruits.

The findings of the paper are primarily based on interviews conducted at one university. Future research could explore if students at other universities experience graduate recruitment in similar or different ways.

The paper highlights the constitutive role of graduate recruitment practices and shows that they can construct ideal recruits as much as they select them. It also shows that graduate recruitment is an important anticipatory socialisation mechanism that can compel aspiring accountants to learn how to look, sound and behave like Big Four professionals long before they join such organisations. Finally, the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms.

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

The nonconsensual taking or sharing of nude or sexual images, also known as “image-based sexual abuse,” is a major social and legal problem in the digital age. In this chapter, we examine the problem of image-based sexual abuse in the context of digital platform governance. Specifically, we focus on two key governance issues: first, the governance of platforms, including the regulatory frameworks that apply to technology companies; and second, the governance by platforms, focusing on their policies, tools, and practices for responding to image-based sexual abuse. After analyzing the policies and practices of a range of digital platforms, we identify four overarching shortcomings: (1) inconsistent, reductionist, and ambiguous language; (2) a stark gap between the policy and practice of content regulation, including transparency deficits; (3) imperfect technology for detecting abuse; and (4) the responsibilization of users to report and prevent abuse. Drawing on a model of corporate social responsibility (CSR), we argue that until platforms better address these problems, they risk failing victim-survivors of image-based sexual abuse and are implicated in the perpetration of such abuse. We conclude by calling for reasonable and proportionate state-based regulation that can help to better align governance by platforms with CSR-initiatives.

This research analyzed the existing academic and grey literature concerning the technologies and practices of people analytics (PA), to understand how ethical considerations are being discussed by researchers, industry experts and practitioners, and to identify gaps, priorities and recommendations for ethical practice.

An iterative “scoping review” method was used to capture and synthesize relevant academic and grey literature. This is suited to emerging areas of innovation where formal research lags behind evidence from professional or technical sources.

Although the grey literature contains a growing stream of publications aimed at helping PA practitioners to “be ethical,” overall, research on ethical issues in PA is still at an early stage. Optimistic and technocentric perspectives dominate the PA discourse, although key themes seen in the wider literature on digital/data ethics are also evident. Risks and recommendations for PA projects concerned transparency and diverse stakeholder inclusion, respecting privacy rights, fair and proportionate use of data, fostering a systemic culture of ethical practice, delivering benefits for employees, including ethical outcomes in business models, ensuring legal compliance and using ethical charters.

This research adds to current debates over the future of work and employment in a digitized, algorithm-driven society.

The research provides an accessible summary of the risks, opportunities, trade-offs and regulatory issues for PA, as well as a framework for integrating ethical strategies and practices.

By using a scoping methodology to surface and analyze diverse literatures, this study fills a gap in existing knowledge on ethical aspects of PA. The findings can inform future academic research, organizations using or considering PA products, professional associations developing relevant guidelines and policymakers adapting regulations. It is also timely, given the increase in digital monitoring of employees working from home during the Covid-19 pandemic.

During the COVID-19 pandemic, public sector organisations produced thousands of social media messages weekly answering citizens questions and informing the public on safety related matters. The purpose of this study was to investigate how the pandemic shaped social media listening in Finland's public sector organisations and how these organisations aligned their listening and strategic communication to address emerging questions, news (real and fake) and rumours during the pandemic.

Building on a theoretical background from strategic communication, organisational listening, digital marketing and public sector communication, qualitative interview data included communicators (N = 14) from all central Finnish public sector organisations in charge of COVID-19 communication. Findings were themed and analysed qualitatively to understand the level of alignment of strategic communication on social media.

The findings revealed that the pandemic had strained public sector organisations' communication capabilities, forcing them to align their processes and resources reactively to enable useful content and limit false/misleading content. The results confirmed that organisational listening remained somewhat unaligned. A dual role of public sector communication as speakers but increasingly as listeners was highlighted.

The study’s findings point to organisational listening on social media being a central requisite for public sector organisations overcoming a crisis.

Prior work underscores the important role of customer advocacy for brands. The purpose of this study is to explore the critical role customers can play as brand heroes. The authors developed and validated a measurement scale composed of properties that are derived from distinct brand hero motivational mechanisms.

The authors conducted one exploratory pilot, using semi-structured interviews, with industry and academic experts, and employed three main studies across varying brands and market settings.

This study explores and empirically demonstrates how the brand hero scale (BHS) is related to, yet distinct from, existing scales of opinion leaders, market mavens, attachment and customer advocacy. The six-item BHS demonstrates convergent, discriminant, nomological and predictive validity across several different brand contexts.

This research extends the extant body of work by identifying and defining brand heroes, developing and validating a parsimonious BHS, and demonstrating how its predictive validity extends both to a range of key advocacy and loyalty customer behaviors.

The study provides provocative insights for marketing researchers and brand managers and ascertains the important role heroes may play for brands in terms of strong customer advocacy and loyalty behaviors.

Building on the theory of meaning, this study shows that identifying and working with brand heroes is of great managerial importance and offers critical avenues for future research.

This paper explores and identifies customer-value-related sacrifices that consumers attach to interactive health/life insurance. This paper aims to increase understanding of why individual consumers are not willing to embrace behaviour-tracking-based insurance applications.

The authors analysed data from a qualitative survey of Finnish insurance consumers who were not keen on adopting interactive insurance products.

Developed through thematic analysis, the framework presented in this paper illustrates consumers’ value sacrifices on four dimensions: economic, functional, emotional and symbolic value.

The framework and insights emerging in the study hold several implications related to increased understanding of consumers’ perceptions of insurance and to developing interactive insurance services. In addition, this work provides a promising foundation and avenues for further considerations related to digital ethics in insurance.

To the best of the authors’ knowledge, this paper is the first piece applying a value sacrifice perspective in studying consumers’ unwillingness to adopt interactive insurance products.

Healthcare policies around the globe are aimed at achieving patient-centeredness. The patient is understood as a prosumer of healthcare, wherein healthcare service co-production and value co-creation take center stage. The article endeavors to unpack the state of the literature on the innovations promoting the transition toward patient-centeredness, informing policy and management interventions fostering the reconceptualization of the patient as a prosumer of healthcare services.

A hybrid review methodology consisting of a bibliometric-interpretive review following the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) protocol is used. The bibliometric component enabled us to objectively map the extant scientific knowledge into research streams, whereas the interpretive component facilitated the critical analysis of research streams.

Patient-centeredness relies on a bundle of innovations that are enacted through a cycle of patients' activation, empowerment, involvement and engagement, wherein the omission of any steps arrests the transition toward service co-production and value co-creation. Institutional, organizational and cognitive barriers should be overcome to boost the transition of patients from consumers to prosumers in a patient-centered model of healthcare.

The article delivers the state of the art of the scientific literature in the field of innovations aimed at sustaining the transition toward patient-centeredness and provides some food for thoughts to scholars and practitioners who wish to push forward service co-production and value co-creation in healthcare.