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This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

This conceptual paper focusses on climate change as a social issue and therefore as a social scientific problem. According to young climate activists, Greta Thunberg being the most widely known, climate change is specifically a problem of generations. Typically, the discourse on responsibility focusses on the technical and philosophical questions posed by the study into “intra-” and “inter-generational justice”. It is the purpose of this paper to present sociological conceptual tools with which to both analyze and propose solutions to specific social problems caused by current generations that will affect future generations.

Figurational process sociology develops and tests models of long-term, unplanned developments, which produce the conditions in which short-term practices of informing and planning social interventions are bound up.

The paper reveals the significance of sociological models that can describe and explain social processes and long-term developments in human habitus that have important explanatory value for understanding contemporary social problems such as human-caused climate change.

The concepts and analytical frames of reference provided by figurational process sociology provide crucial insights into the problem of generations and can help reveal how this social dynamic contributes to challenges facing young climate activists calling for rapid “ecologization” processes and increased human restraint with regard to the natural environment.

The purpose of this paper is to use Bourdieu’s Theory of Capital–Field–Habitus to explore how refugees, asylum seekers and migrants accumulate and mobilise social, cultural, symbolic and economic capital to find meaningful work in the Australian construction industry.

The paper reports the results of a survey of refugees, asylum seekers and migrants who have either successfully or unsuccessfully searched for employment in the Australian construction industry.

The findings dispel widely held negative stereotypes of about this group by describing a highly capable workforce which could address significant skills shortages in the industry, while concurrently diversifying the workforce. However, it is found that refugees, asylum seekers and migrants face considerable barriers to finding meaningful employment in the construction industry. In circumventing these barriers, education institutions, charities and community-based organisations play an especially important role, alongside friends and family networks. They do this by helping refugees, asylum seekers and migrants accumulate and deploy the necessary capital to secure meaningful work in the construction industry. Disappointingly, it is also found that the construction industry does little to help facilitate capital accumulation and deployment for this group, despite the urgent need to address diversity and critical skills shortages.

Employing Pierre Bourdieu’s Theory of Capital–Field–Habitus, the findings make a number of new theoretical and practical contributions to the limited body of international research relating to the employment of refugees, asylum seekers and migrant workers in the construction. The results are important because meaningful employment is widely accepted to be the single most factor in the successful integration of refugees, asylum seekers and migrants into a host society and the construction industry represents an important source of potential employment for them.

As the subject of female criminology in South Africa has only recently been dealt with in a qualitative manner, this paper aims to explore if there is a potential link between rehabilitation, reintegration support and recidivism as females are often placed back into the environment which prompted their criminal behaviour, further excluding them from rehabilitative reform, which might lead them to recidivate.

The research adopted a qualitative approach using in-depth, semi-structured interviews with six participants that were chosen purposively.

The paper notes a potential link between rehabilitation, reintegration support and recidivism as the female prisoners are imprinted with criminal dispositions since rehabilitation within the correctional facility has no implementation process to ensure that restoration can continue after they have been released.

Due to the limited number of the incarcerated female population and the scope of the preliminary study, the sample comprised of only six female offenders. As such, it contributes to the larger discourse of female criminality, but does not offer any recommendations.

Provides an understanding of the conditions in which the females are released. Allows for the inclusion of the female’s voice on, and reflection of, rehabilitation and recidivism. Notes a link between rehabilitation, reintegration and recidivism. Creates a pathway for further research in the exploration of a gendered reform approach.

While the subject of female criminology in South Africa has only recently been dealt with in a qualitative manner, this study offers an insight into how females who offend are often placed back into the environment which prompted their criminal behaviour.

Despite the growing interest in the field of supply chain sustainability (SCS), little exploration of new theories exists. Therefore, this paper aims to introduce practice theories to SCS studies through a practice turn.

This is a conceptual paper in nature. Hence, based on theoretical arguments, the authors elaborate on how the practice turn can arise in the SCS field.

The theoretical elaboration is rooted in the understanding that sustainability is not limited to the materiality of environmental and social issues, as often observed. Instead, there is a need to include immaterial, emotional and intangible elements to better comprehend SCS practice. The authors argue that a continuum exists for a practice turn, including practice-based view, practice-based studies and critical practice theory.

The authors provide a research agenda with a comprehensive perspective of understanding the application and implications of practice theories to SCS.

The practice turn in SCS studies can support managers to better understand their practices not only through recognizing explicit activities but also mainly by reflecting on hidden elements that affect their performance.

SCS studies can better engage with grand challenges through a practice turn, which helps increase its contribution to solving social problems.

Unlike previous literature, the paper elaborates on how practice theories are powerful in supporting both scholars and practitioners in moving away from an extremely economic focus to genuinely embrace sustainability practice. In doing so, the practice turn appears as an important phase for SCS field maturity.

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Sustainability is viewed as an encompassing perspective, as endorsed by the international policy context, driven by the UN’s Sustainable Development Goals (SDGs). We aim to examine how women entrepreneurs transform capitals to pursue sustainability, and to generate policy insights for sustainability actions through tourism entrepreneurship.

Applying qualitative approach, we have generated empirical evidence drawing on 37 qualitative interviews carried out in Turkey, whereby boundaries between traditional patriarchal forces and progressive movements in gender relations are blurred.

We have generated insights into how women entrepreneurs develop their sustainability practice by transforming their available economic, cultural, social and symbolic capitals in interpreting the macro-field and by developing navigation strategies to pursue sustainability. This transformative process demonstrates how gender roles were performed and negotiated in serving for sustainability pillars.

In this paper, we demonstrate the nature and instrumentality of sustainable tourism entrepreneurship through a gender lens in addressing some of these SDG-driven challenges.

We advance the scholarly and policy debates by bringing gender issues to the forefront, discussing sustainable tourism initiatives from the viewpoint of entrepreneurs and various members of local community and stakeholder in a developing country context where women’s solidarity becomes crucial.

This qualitative research examines the varied reasons for relocation to old age homes (OAHs) in contemporary India. The purpose of this study investigates the acceptance of institutional living in Lucknow (a Tier II city of India) and whether migration to OAHs is a voluntary decision. This study also examines the lifeworld of the older adult in these OAHs in an attempt to find out whether OAHs are conducive to positive ageing. Derivatively, the authors study their engagement/time use pattern and social networking patterns in the OAHs. Finally, the research seeks to learn whether OAHs are slowly substituting older adult care given within the family by offering the best of the facilities and services.

This qualitative research was conducted in two private OAHs in Lucknow, India. The findings of the study are based on 28 qualitative interviews conducted with the inmates, administrative staff and caretakers. The interviews were unstructured and open-ended and were supported by observations. The observation was not only made of the social setting but also the reaction of the participants. The idea was to develop an emic view of the subject by exploring valid narratives. Pseudonyms were used to report the finding so as to maintain the confidentiality of the research subjects.

This research moves beyond the traditional wisdom that people move to OAH because of the push factors within the family. OAHs in India have evolved over the years and high-end OAHs are equipped with modern amenities to cater to the upper class in their twilight years. Residents were found to lead active lives in OAHs and their common habitus and bonding capital helped them to face the vagaries of old age more confidently. Their active life and membership in various civic organizations challenge the contention of the role theory that the aged are more prone to lose rather than gain roles.

The originality of the research lies in the fact that the authors are extending the arguments made by the role theory of social ageing. The theory proposes that aged people are more likely to lose out roles rather than gain new ones. This study finds that the elderly tend to live a very active life in OAHs and engaged various civic organizations. Although they may lose/voluntarily give up the roles like the head of the household, spouse, etc., they acquire new roles in the context of OAHs.

This chapter challenges middle-class bias in work-life literature by examining work-life balance dynamics through a social class perspective. It reveals class-based disparities in physical, temporal, and psychological outcomes, including the role of economic capital in work-life balance and the challenges encountered by the socially mobile in achieving psychological balance. It emphasizes the need to acknowledge social class implications for work-life balance and urges organizations to address class-based inconsistencies and inequalities in their practices.