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In several previous papers, the present author has examined Marx's view of the future, post‐capitalist society, but without systematic consideration of moral or ethical issues (Elliott, 1976, 1978, 1980, 1986; Elliott and Scott, 1986). In recent papers, moral and ethical dimensions of Marx's critique of capitalist society have been studied (Elliott, 1986a, 1987). This article endeavours to link and synthesise these two lines of inquiry by expressly identifying moral and ethical aspects of Marx's vision of the future society and connecting those considerations to his socio‐economic and socio‐historical perspective on capitalism.

The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities.

The approach was a historical analysis of the colonial political and economic policies of the USA in the Philippines from 1898 to 1924. The role of accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was created by a wholly‐Filipino Legislature when Americans were actively promoting “home rule” by the Filipinos as a prelude to independence. Using Weber's theoretical distinction between modern and traditional societies, primary documents on the bank and secondary references of the policies of the USA during the period of study were examined.

It was found that the Americans used controls over government moneys to express their modernity, efficiency and goodness, while the Filipinos resisted them to perpetuate traditional social arrangements in the context of a “modern” Philippine state. The controls “failed” under the stress of such tensions. The Americans concluded that the Filipinos were unable to manage government moneys “properly”, thus denying them their independence.

Weber's theorization of traditional and modern societies should be applied to understand interactions between coloniser and colonised in cases other than the Philippines.

This paper will be valuable to academics and policy makers because it shows that accounting need not be an active agent by colonisers/administrators to appropriate spoils from its colony.

Some communities in the USA are remarkably better at responding to civic challenges than others. These communities are more competent at marshaling their resources – material and human – in service of their own needs. The authors’ purpose in this paper is to enhance their collective understanding of ideas related to community-driven change and to describe the development of a civic capacity index (CCI), a measure of a community's capacity to respond to civic challenges and disruptions like COVID-19.

The authors used a concept mapping process (akin to grounded theory) to develop the CCI. Using this process, a panel of 34 scholars and practitioners of civic leadership and civic engagement worked together to create measurable descriptors of civic capacity.

The CCI measures dynamic processes related to collective leadership, inclusion of diverse voices, how institutions and coalitions address shared challenges and collaboration among community members. Sample data from several states show the CCI's scales to have high internal reliabilities and to correlate strongly with validation scales such as collective efficacy, social justice and community connectedness. Confirmatory factor analyses support a bifactor model of a general CCI factor and six CCI scales.

With the help of the CCI, civic actors can take advantage of existing civic capacity, understand where it is lacking and build resilience for the future.

To date, most scholars have used qualitative research to determine the elements of civic capacity. The authors wanted to know what civic capacity looks like in sufficient detail to assess the extent to which it is present or not in a community. Other efforts to quantify or assess civic capacity or related ideas are less comprehensive or lack the specificity to provide guidance for building and mobilizing it in communities. This work enhances our understanding of leadership in the civic arena, a little understood aspect of leadership studies.

While awareness of sexual assaults on college campuses has increased, the majority of efforts to address it are focused on female victims. The relative neglect of male victims may be due in part to problematic rape myths that suggest men cannot be sexually assaulted, especially by women. The purpose of this paper is to compare rates of different types of sexual assault between male and female undergraduates, and explore the relationship between acceptance of traditional rape myths focused on female victims, and rape myths surrounding male victims.

Students at a mid-sized university in Pennsylvania (n=526) answered an online questionnaire about their own experiences of sexual assault since coming to college, as well as their endorsement of male and female rape myths.

While women experienced more sexual assault overall, men were just as likely to have experienced rape (i.e. forced penetration) or attempted rape. Acceptance of male and female rape myths was significantly correlated and men were more likely than women to endorse both. Participants were also more likely to endorse female than male rape myths.

By analyzing sexual assaults in terms of distinct behaviors instead of one composite score, the authors can get a more nuanced picture of how men and women experience assault.

Campus-based efforts to address sexual assault need to be aware that male students also experience assault and that myths surrounding men as victims may impede their ability to access services.

This paper contributes to our knowledge of a relatively understudied topic: undergraduate male victims of sexual assault.

The purpose of this paper is to explore the feasibility of asset-building social welfare in South Africa using the FinScope (2014) consumer survey data set. This is achieved using quantile regression technique to examine how financial inclusion influences asset ownership of individuals at the bottom of the assets distribution.

This paper test the feasibility of asset-building social policy for poor families in South Africa by examining the relationship between financial inclusion and asset ownership using FinScope 2014 consumer survey for South Africa. Financial inclusion is captured by monthly savings and insurance whereas asset ownership is measured by a composite assets index derived using multiple correspondence analyses from indicators of individual asset possession. Quantile regressions are used to examine how financial inclusion influences asset ownership of individuals at the bottom of the assets distribution.

Evidence from mean and quantile regressions showed that the relationship between financial inclusion and asset ownership is positive and statistically significant at 1 per cent level across the entire assets distribution. However, across the distribution, the change in asset ownership varies: higher at the lower tail (10th) quantile, lower at the median (50th) quantile and higher at the upper tail from the 60th quantile. Thus, the poor and low-income families, some of whom may be gaining formal access for the first time, may derive more satisfaction than frequent users such as the working class.

This evidence provides a good case for progressive asset-building social welfare programmes for the poor and low-income families in South Africa. With 11.9 million children currently receiving child support grants, the puzzle is whether income transfer alone can assist these children to break out of poverty. The results should be interpreted as association as the analysis is based on cross-sectional data.

The implications of this study are that social welfare in South Africa needs to extend beyond transfer and invest in capacity development of the poor. Asset-building social policy that combines income transfer and asset building such as child development/saving accounts will help to provide a sustainable pathway out of poverty.

Financial inclusion and asset-building social welfare is a crucial issue as it has the potential to improve welfare of the poor. That is, it acts as a complementary strategy to the income transfer approach to poverty alleviation by enabling the poor to find a sustainable pathway out of poverty by building assets.

Financial inclusion and asset building is a rare area of research particularly in South Africa. This study therefore is timely and its findings will be handy for policy makers in South Africa. Furthermore, the findings will stimulate future research and debates on how financial inclusion and asset-building social welfare can be used to close the gap between the rich and the poor in South Africa.

The purpose of this paper is to investigate how positive affectivity (PA) moderates the indirect effects of positive and negative career shocks – unplanned and often unexpected external events whose effects cannot be anticipated or countered – on thriving via career adaptability.

The authors empirically tested the moderated mediation model with a structural equation modeling (SEM) approach. The study was performed with a valid sample of professionals who had experienced work-related career shocks.

The results indicated that career adaptability mediated the effects of positive and negative career shocks on thriving. In addition, the slope of the relationship between negative shocks and adaptability became positive for high levels of PA. The authors also found an indirect effect of negative career shocks on thriving at all levels of PA and importantly, when PA was high, the effects of negative shocks on thriving became positive.

Individuals may use emotional reappraisal strategies to counter negative feelings that accompany negative events to mitigate the negative effects of such events. By strengthening their positivity, individuals facilitate their own perception of shocks, thereby minimizing the possibility of a decrease in adaptability resources.

This paper advances understanding of those mechanisms through which negative shocks lead to positive effects that can help individuals improve their career adaptability and thrive.

This study aims to examine the phenomenon of self-perceived age (SPA) identity for Generation X (GenX) women in the UK. Squeezed between the more ubiquitous “boomer” and “millennial” cohorts, and now with both gender and age stigma-related challenges, this study looks to provide insights for understanding this group for marketing.

This study adopts an existential phenomenological approach using a hybrid structured/hermeneutic research design. Data is collected using solicited diary research (SDR) that elicits autoethnographic insights into the lived experiences of GenX women, these in the context of SPA.

For this group, the authors find age a gendered phenomenon represented via seven “age frames”, collectively an “organisation of experience”. Age identity appears not to have unified meaning but is contingent upon individuals and their experiences. These frames then provide further insights into how diarists react to the stigma of gendered ageism.

SDR appeals to participants who like completing diaries and are motivated by the research topic. This limits both diversity of response and sample size, but coincidentally enhances elicitation potential – outweighing, the authors believe, these constraints. The sample comprises UK women only.

This study acknowledges GenX women as socially real, but from an SPA perspective they are heterogeneous, and consequently distributed across many segments. Here, age is a psychographic, not demographic, variable – a subjective rather than chronological condition requiring a nuanced response from marketers.

To the best of the authors’ knowledge, this is the first formal study into how SPA identity is manifested for GenX women. Methodologically, this study uses e-journals/diaries, an approach not yet fully exploited in marketing research.

To introduce the articles in this special issue, discussing emotion in the in health‐care organisations.

Discusses such topics as what makes health care different, editorial perspectives, how health care has explored emotion so far, and the impact of emotion on patients and the consequences for staff.

Health care provides a setting that juxtaposes emotion and rationality, the individual and the body corporate, the formal and the deeply personal, the public and the private, all of which must be understood better if changes in expectations and delivery are to remain coherent.

The papers indicate a shared international desire to understand meaning in emotion that is now spreading across organizational process and into all professional roles within health care.

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.

Off-price fashion retailers are expected to dominate the retail sector over the next five years. Surprisingly, selling excess designer labels, in what some describe as a disorganized manner, appeals to certain shoppers who enjoy the “thrill of the hunt.” Recent research conceptualized consumers, whose motivation for, and outcomes from, fashion shopping set them apart from previously reported shopper types. Referred to as “Sport Shoppers,” they view fashion shopping as an achievement domain. The purpose of this paper is to quantify such shoppers through the development of a valid psychometric scale.

Four studies, comprising depth interviews and online surveys, across two countries were employed to develop a three-dimensional scale of the sport shopping experience. Factor analyses and structural equation modeling were used to analyze and test a theoretically hypothesized model.

Study 1 generated items aligned to the three theoretical dimensions of the sport shopping experience. Study 2 confirmed reliability and factor structure of the psychometric scale. Study 3 provides evidence of convergent and discriminant validity with previous shopper types. Finally, Study 4 demonstrates nomological validity through a theoretically hypothesized model of the sport shopping experience.

This is the first study to employ achievement goal theory in a consumer behavior context to delineate an emergent shopper type. The developed scale is the most comprehensive, multi-dimensional measure of the experience of this new consumer type. As such, it represents a valuable contribution to fashion retail and consumer behavior literature. The scale enables practitioners to quantify target markets and identify relationships to other factors, such as overall satisfaction and brand repurchase intentions.