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This paper aims to describe and analyse the community’s perceptions of buren sites and how they maintain their value. Buren is a term used by locals to refer to the location of former iron ore smelting in the past. Archaeological findings at smelting sites are slags, ore fragments, tuyeres and smelting furnaces. These sites urgently need to be conserved because the expansion of oil palm plantations and coal mines is ongoing. Buren sites are on community and customary land, so site conservation and development must consider community perception.

The primary data were gathered through interviews, group discussions and observation. A literature review of previous research results obtained secondary data. Interviews and group discussions were digitally recorded and transcribed verbatim as qualitative coding. Thematic content analysis was performed using the concepts of the community’s perception and heritage values.

The community initially did not care about the buren. Today, they believe the buren as ancestral heritage has historical and educational value. The community hopes the buren can be preserved and developed to reinforce identity and pride as Dayak people and may improve community welfare.

Preserving and developing buren sites necessitate serious planning involving multiple stakeholders, as well as incorporating buren sites into development plans and regional socioeconomic growth. Future research should focus on strategies for preserving and developing buren sites.

Research results are used to teach students about the history and technology of metal making, instilling a sense of patriotism, strength and pride in Dayak’s identity.

The research has an impact on attitudes and behaviour of the locals. Previously, locals did not care about the buren tend to be afraid to enter it because they believed that buren was a guarded spirit. Now, the community has become concerned, participating in preserving the buren site as providing temporary roofs and making signboards and roads to the site. The community with support from regional officials expects to conserve and utilise the buren site as a tourist destination, combining river tours and forest tourism to create economic opportunities for local tour guides, parking services and boat providers.

The authenticity of this research is the sites are archaeologically valuable and are threatened by the expansion of oil palm plantations and coal mining. This is also the first study of an iron industrial site in Indonesia that addresses this problem and uses this method.

This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complimentary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

This study aims to revisit the practice of multiculturalism within the co-existence of halal food products in non-Muslim communities in Kupang, East Nusa Tenggara, Indonesia.

Data were collected through observations, interviews and documentation using a case study approach.

The important findings in the existing study indicate that social practice related to the acceptance and expression of non-Muslim communities towards halal products and certificates is integrated into the daily life of the people. It has contrasted with other regions in Indonesia where debates between cultural and structural aspects of halal product studies and certification prevail, often dominated by ego-sectoral interests and Islamic theology. Although Kupang’s predominantly non-Muslim population, the practice and model of halal products emerge with uniqueness within communal traditions and socio-cultural practices take precedence over structural factors.

The most significant contribution of this research lies in mutual understanding, interfaith dialogue and religiosity that have fused into social life, specially building social coexistence in halal products.

These findings contribute to policymakers to reformulate halal certification and products, which are not solely driven by the interests of the Muslim community.

This study presents a new synthetic theory about halal products, confirming a case study in Kupang where non-Muslim communities accepted halal products as a reflection of cultural and local customs. This acceptance has led to the development of a new identity without contradictions among business interests, ideologies, sectoral aspects, hygiene, health and structural state movements.

Legitimacy is a classic theme, quite present in organisational studies in general, but in the field of tourism it still has room to advance. For that reason, this research seeks to delimit the concept of legitimacy and adapt it to the context of tourism events; and seeks to validate a measurement instrument that allows to evaluate of its recognition in the imagination of residents, and to evaluate the impacts of this construct on residents’ trust in the organisers of Brazilian Oktoberfest, on the negative externalities of those events and, ultimately, on the achievement of residents’ loyalty.

The locus of the research are the cities of Blumenau, Santa Catarina and Santa Cruz do Sul, Santa Catarina, both located in southern Brazil, whose residents answered an online questionnaire about the legitimacy of the Oktoberfest held there. A total of 365 valid questionnaires were collected, tabulated in statistical software and interpreted using exploratory-confirmatory factor analysis and structural equation modelling.

The results show that festival legitimacy is a theoretical construct that can be measured as either a first-order or second-order factor, consisting of three factors, called moral legitimacy, pragmatic legitimacy and cognitive legitimacy.

This research provides a valid and reliable tool for assessing local residents' acceptance of ethno-cultural festivals. It also shows variations in the perception of legitimacy, demonstrating that this can influence other aspects of residents' perception of ethnocultural events.

This study aims to develop and test a model of the antecedents, mediators and consequences of the glass cliff phenomenon through public sector service organizations in Iran to explore more insights on gender inequality in managerial positions.

The current research was conducted based on a mixed-method approach, using both qualitative and quantitative research designs. First, the qualitative method includes content analysis by conducting semi-structured interviews with 20 university professors and expert managers working in public sector service organizations in Iran. The outcomes of the qualitative phase lead to designing the conceptual framework and research hypothesis. Then, through a quantitative phase, 384 female managers working in public sector service organizations in Iran are selected using stratified random sampling and fill out the research questionnaire. The exploratory factor analysis was used to verify the model. Moreover, structural equation modeling, using AMOS 24, was used to test the research hypothesis.

The findings of the qualitative phase were represented in three categories including antecedents (e.g. the characteristics of women’s leadership, the selection of women based on meritocracy criteria, women’s preferences and organizational factors), mediation effect (e.g. succession planning, personal development planning and support networks) and consequences of the glass cliff phenomenon (e.g. positive and negative consequences). The results of the exploratory factor analysis show there are ten components, explaining 88.5% of variances. Moreover, the test of the structural model supports the direct effect of antecedents on the glass cliff phenomenon. The results also show the effect of the glass cliff phenomenon on consequences through mediation effects.

There are some limitations that can be addressed by other researchers. Accordingly, the limited number of female managers in Iran prevented larger quantitative research. Moreover, the current research only found casual and mediation consequences of the glass cliff phenomenon, and potential moderators were not considered in this study.

The present study’s innovations may include using a mixed-method approach to investigate the antecedents, mediators and consequences of the glass cliff phenomenon in this study and examining the model constructs in some public sector service organizations. This research may provide a deep understanding of the antecedents, mediators and consequences of the glass cliff phenomenon by finding new factors using a mixed-method approach.