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The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China between 1958 and 1966. Drawing on concepts of ideological power and intellectual diffusion in political and civil society from Gramsci’s theory of hegemony, it analyses the process by which accounting intellectuals established a set of socialist accounting practices to meet the political challenges of the People’s Commune.

Gramsci’s theory is adopted to examine how the accounting systems of People’s Commune acted as a mechanism that reflected Mao’s political ideas.

This paper demonstrates that the accounting system that emerged during these socio-political movements served the ideological purpose of reinforcing Mao’s political ideology and his hegemonic leadership. Accounting functioned within the spheres of both political and civil society to facilitate a national collective will, and to construct behaviours that satisfied the political requirements of the People’s Commune.

This paper will contribute to the accounting history in China from 1958 to 1966.

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Using Gramsci's concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution in the Maoist era, and the move towards the socialist‐market system in the Dengist era.

This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods.

This paper contributes to understandings of Gramsci's concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China.

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute (guānxì ) impacts on the efficacy of fair value measurement.

Using a literature review and research of studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study unbundles Williamson’s governance structure and contracting theory to examine how guānxì is positioned orthogonally to fair value (market-oriented valuation) principles for financial reporting. This is followed by a case study of the events surrounding the collapse of China Medical Technologies.

Guānxì is integral to Asian economies and economic transactions. Resulting conditions, characterised by relational contracting, may not meet the qualitative characteristics of neutrality and faithful representation in fair value measurement of assets and liabilities. The same may be true when insider or “trusted party transaction” values prevail for large ticket transactions among entities in any jurisdiction.

Future research on the impact of guānxì may be constrained by its often hidden, and yet dynamic, character; and the varieties of its manifestations.

This study highlights how difficult it may be to achieve both comparability and relevance in the asset and liability recognition and measurement rules in Asian (and possibly also other) economies adopting accounting principles that are developed in a Western context.

The purpose of this paper is to provide “Comments” on two previous papers in this journal about fair value in Chinese accounting. It extends those papers by considering developments since 2006.

The paper analyses the contents of Chinese Accounting Standards, dividing the references to fair value into several different categories. This analysis is compared to the findings of the two previous papers. This paper then re-assesses the evidence about the alleged pressures from international institutions on Chinese accounting.

The two previous papers greatly overstate the importance of fair value in Chinese accounting, partly through misinterpreting Chinese standards and partly because of a lack of caveat that the instructions about fair value often relate to special circumstances or unusual companies. The theorising about Chinese enthusiasm for fair value is misguided: the present author suggests that China became keen to adopt international standards despite their use of fair value not because of it, and that China removed much of the fair value when it adapted international standards. The extension of the analysis beyond 2006 provides a fuller coverage but does not alter the conclusions.

The earlier of the two papers examined has been extensively cited. Researchers need to be warned that the technical content and the conclusions of both papers are questionable. Authors should define terms clearly and should provide sufficient reference detail to enable readers to check findings.

Multinational companies, auditors and financial analysts should not be misled into thinking that Chinese accounting makes extensive use of fair value accounting.

This paper critically re-assesses two previous papers, starting with detailed technical data and moving through to the influence of international institutions. This paper also newly extends the analysis of Chinese standards beyond 2006.

In the new era of highly developed Internet information, the prediction of the development trend of network public opinion has a very important reference significance for monitoring and control of public opinion by relevant government departments.

Aiming at the complex and nonlinear characteristics of the network public opinion, considering the accuracy and stability of the applicable model, a network public opinion prediction model based on the bald eagle algorithm optimized radial basis function neural network (BES-RBF) is proposed. Empirical research is conducted with Baidu indexes such as “COVID-19”, “Winter Olympic Games”, “The 100th Anniversary of the Founding of the Party” and “Aerospace” as samples of network public opinion.

The experimental results show that the model proposed in this paper can better describe the development trend of different network public opinion information, has good stability in predictive performance and can provide a good decision-making reference for government public opinion control departments.

A method for optimizing the central value, weight, width and other parameters of the radial basis function neural network with the bald eagle algorithm is given, and it is applied to network public opinion trend prediction. The example verifies that the prediction algorithm has higher accuracy and better stability.

This study aims to describe and understand how and to what extent hotel managers adopt sustainable development (SD) practices in their establishment, given the presence of barriers to the adoption of such practices by hotel establishments, and the lack of knowledge as to the ways and means by which an SD orientation is developed and implemented.

A qualitative research strategy was chosen to answer the research questions, that is, a multi-site case study of five Canadian hotels.

The study shows why and how hotel managers proceeded to develop and implement an SD orientation, as well as the contextual factors that affected the extent to which SD practices were adopted.

The initial elaboration and validation of a process model of SD adoption in hotel establishments constitute a conceptual building block upon which this complex phenomenon can be further studied.

This study demonstrates that in the hospitality industry, implementing an SD orientation is a strategy that can be enabled through the provision of required knowledge and expertise as well as appropriate tools and techniques to hotel managers.

In describing and understanding the dynamics of implementing a SD orientation in five Canadian hotels, this study has provided a conceptually and practically fruitful answer to the question of “how” and “to what extent” hotels adopt SD practices.

The purpose of this quantitative study was to fill the knowledge gap and to investigate relationships between cultural background and various demographic factors influencing parental involvement behaviors that prompt them to engage in their children's academic activities.

A quantitative research method was used to collect data to answer research questions and explore relationships between variables (Fraenkel et al., 2015). The researchers created the survey on Qualtrics and conducted a pilot study to improve the survey based on the recommendations of the pilot study's participants. Some items were reworded suggested by an expert committee to finalize the instrument. This survey mainly consisted of two sections to collect data on participants' demographics and cultural background. The participants used multiple-choice options to answer items pertaining to family demographics. They were asked to use a 5-point Likert scale: very often = 5, often = 4, sometimes = 3, rarely = 2 and never = 1 to respond to survey items regarding cultural background and parental involvement behaviors.

The correlation coefficient showed a statistically significant relationship between parents' expectations, educational level and their involvement behaviors in children's academic achievement. However, parents' income and cultural background had no statistically significant relationships with parental involvement in their children's academic achievement.

The results of this study have potentially broad implications for educational leaders, policymakers, educators and parents to develop policies for diverse students to enhance their educational achievements.

The researchers reviewed extensive literature and found the gap in regional studies particularly related to one of the fastest-growing, financially stable and highly educated ethnic groups in the country. The researchers developed a brand new instrument on Qualtrics and distributed a survey via online and direct administration to collect primary data from 200 participants.

The adverse effect of plastic pollution on the tourism industry is one of the emerging research areas in the field of sustainable tourism over the past years. However, there is a lack of discussion on this issue in the academic platforms. Considering this, in this chapter, a scientometric analysis of 110 academic publications from the Web of Science (WoS) between 1999 and 2021 related to plastic pollution and tourism is presented. A bibliometric analysis using CiteSpace was utilised to analyse the data to present the keyword timezone, collaboration network and co-citation network. The analysis shows that the publications in this field have increased rapidly, and it has become an emerging and interdisciplinary research topic. Scholars from Australia, Spain, Brazil and China have published most on the topic. The Chinese Academy of Science with four articles is the largest contributor in this field among other institutions. Moreover, citizen science is found to be a new keyword coming up in recent years, and human health is one of the major concerns. The findings from this study provide valuable insights for the academicians and policy makers in understanding the issue.

In the wake of growing environmental issues, active public and corporate interventions are inevitable to reduce the negative impact of human activities on global environments. Building on the Norm Activation Model and Value-Belief-Norm Theory, the purpose of this paper is to report on research exploring consumers’ eco-socially conscious behaviours related to the choice and use of personal cars in a developing country, Pakistan.

To test a moderated-mediation model of environmental values, perceived consumer effectiveness (PCE), spirituality and eco-socially conscious consumer behaviours (ESCCBs), data were collected from 447 customers of three automobile manufacturing firms from eight different cities of Pakistan. The data collection was undertaken by using a self-administered questionnaire based on key themes in the literature.

Analysis of the data revealed that altruistic and egoistic values were negatively while biospheric values were positively associated with eco-ESCCB. PCE mediated all the relationships and spirituality moderated the mediated paths.

Although there are several models that explain purchase and use of personal cars in isolation or in conjunction with other general pro-environmental behaviours, an explanation of the eco-social aspects of purchase and use of personal cars in one theoretical model is rare to find. Second, among the many theoretical predictors and intervening factors explaining several pro-environmental behaviours, some culture-specific factors have been ignored – spirituality being one of them. This study contributes to the body of knowledge related to pro-environmental behaviours by conceptualising and testing the impact of spirituality in a moderated-mediation model.

Climate change and global warming are acknowledged to be growing issues caused by emissions of greenhouse gases. Fuel-efficient or green cars offer a technological solution to reduce CO₂ emissions from car exhaust. This study aims to draw on value–belief–norm (VBN) theory to provide an explanation of eco-socially conscious consumer behavior (ESCCB) related to the choice and use of personal cars.

The data was collected from 1,372 customers of the automobile industry of Pakistan, randomly drawn from 8 metropolitan cities. Partial least squares structural equation modeling is used to verify the hypotheses of the study.

By using variance-based structural equation modeling, this study showed that the VBN theory is fully supported in the cultural context of Pakistan and behavioral context of ESCCB. More specifically, personal introjected norms of the customers proved to be strong predictors of ESCCB while personal integrated norms predicted eco-social purchase intentions well.

To the best of the authors’ knowledge, this is the only study of its kind that examines the VBN model in the context of a developing country, Pakistan, and for a category of behaviors rarely tested before, i.e. ESCCBs related to purchase and use of personal cars.