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This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

This study evaluates “the potential role of cultural heritage resources in tourism and community development at Musina Municipality, Limpopo, South Africa.”

Data on the local communities were collected by questionnaire surveys, focus group discussions and field observations.

The study revealed a variety of cultural and heritage resources; however, with current fewer implications of tourism welfare on the livelihoods statuses of the communities. Thus, there was a need for a potentially sound tourism strategy in cultural heritage resources to empower the local communities in the study area.

Musina Municipality has some of the most challenging impoverishment attributes within the province, defined by evident poor livelihoods. However, it remarkably possesses rich natural biodiversity and tourism destination areas. In line with the probe on the role of cultural heritage resources in tourism and community development, the study uncovers the values of attributing factors associated with the current nature of social heritage resources and their impacts on tourism and community developments. Issues of heritage and cultural resources on tourism and community development have become of main interest within the tourism industry.

The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of Argentina, Brazil, Chile, Colombia, Mexico and Peru. In addition, the study traces the trade and productive integration trajectories for each of these countries from 1995 to 2015.

Based on the use of OECD’s global ICIO input-output tables, this paper applies the methodological framework by Wang et al. (2018) for the analysis of trade flows at the bilateral level, which allows breaking down the value of gross exports of each sector-country, depending on the origin of the value added contained in exports, as well as their use.

The estimates show very low shares of value added from regional partners in the intra-regional exports of the countries studied. Conversely, the weight of the value added incorporated in these exports by countries outside the region has increased in tandem with China’s expanding involvement in Latin America. This development, along with the downward trend in domestic value added incorporated in exports, indicates a lack of a regional integration process of any depth.

This article addresses an economic problem of conventional importance from a global value chain perspective using a novel methodology based on the use of global input–output tables.

This paper aims to determine whether tax evasion savings qualify as unlawful proceeds for money laundering purposes. Litigators, regulators and academics have debated the question for decades. A common argument is that tax evasion allows a bad actor to save money that the perpetrator already has on hand. It does not produce a new inflow of wealth that could properly be classified as proceeds. This paper addresses the validity of this argument by using a substance-based approach.

This paper applies the substance-over-form principle and two specialized judicial doctrines to the matter: the economic-substance and step-transaction doctrines.

This paper finds that in substance, tax evasion savings qualify as unlawful proceeds. The opposing argument may be valid on the surface, but it does not withstand the scrutiny of the substance-based principle and insights from the doctrines.

The finding of this paper implies that any courts which value substance can embrace tax evasion savings as unlawful proceeds. Government prosecutors can adopt the position with confidence that substance backs them up. National regulators can push the point. The United Nations’ Financial Action Task Force can consider the option to more explicitly recommend treating tax evasion savings as unlawful proceeds for money laundering.

Using a unique substance-based approach, this paper demonstrates that a dollar of tax evasion savings is substantively equivalent to a dollar of unlawful tax refund proceeds for money laundering purposes. Focusing on an unlawful tax refund overcomes many of the common concerns raised against the treatment of tax evasion savings as unlawful proceeds.

The purpose of this paper is to critically examine the multinational oil companies’ (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on mainstreaming gender sensitivity in cash crop market supply chains in the Niger Delta region of Nigeria.

This paper adopts an explanatory research design with a mixed method to answer the research questions and test the hypotheses. A total of 1,200 rural women respondents were sampled across the Niger Delta region.

Results from the use of a combined logit model and propensity score matching indicate a significant relationship between the GMoU model and mainstreaming gender sensitivity in cash crop market supply chains in the Niger Delta.

This study implies that MOCs’ CSR interventions that improve women’s access to land and encourage better integration of food markets through improved roads and increased mobile networks would enable women to engage in cash crop production.

This implies that improving access to credit through GMoU cluster farming targeted at female farmers would improve access to finance and extension services for women in cash crop production in the Niger Delta.

This research contributes to the gender debate in the agricultural value chain from a CSR perspective in developing countries and is rational for demands for social projects by host communities. It concludes that businesses have an obligation to help solve problems of public concern.

This paper is a critique of Western modernity and the problems and promises of postmodernism in (re)liberating disaster studies. It criticizes metanarratives and grand theories of Western discourses to advance postmodern discourses in disaster studies.

This paper outlines a conceptual domain through which approaches of postmodernism can be employed to (re)liberate disaster studies.

Metanarratives and grand theories frame the scope and focus of disaster studies. But the increasing number and the aggravated impacts of disasters and environmental challenges in the late 20th and early 21st centuries are proofs that our current “frames” do not capture the complexities of disasters. Postmodernism, in its diversity and various meanings, offers critical and complementary perspectives and approaches to capture the previously neglected dimensions of disasters.

Postmodernism offers ways forward to (re)liberate disaster studies through ontological pluralism, epistemological diversity and hybridity of knowledge.

The agenda of postmodernism in disaster studies is proposed in terms of the focus of inquiry, ontological and epistemological positionalities, research paradigm, methodologies and societal goals.

This study aims to examine Musina municipality’s tourism development status and plans with existing documents and respondents’ responses on their envisaged implications on tourism development and sustainability initiatives in Vhembe District, Limpopo Province, South Africa.

Surveys, interviews and focus group discussions, supplemented by field observation and document reviews, gray literature alongside published literature, were applied. Subsequently, Microsoft Excel and cross-tabulation analysis orchestrated the analysis of the data.

The policy and strategy aspects contributing to the previous and actual tourism statuses in Musina municipality are defined. The study concludes that Musina Municipality has rich tourism possibilities but lacks a better tourism strategy to empower local communities. Nonetheless, it dwells in the most tourism-based landscape within the Vhembe District of Limpopo.

Musina Municipality is one of the driest areas in the north of Limpopo Province in South Africa. It is also marked by impoverished rural communities. Studies on sustainable tourism and development have increased in recent years. However, rare studies specialize in synergies within various forms of tourism. Also, significant resources to advance local communities in rural areas are not sufficiently appreciated.

This study aims to investigate how art events can enrich novice visitors by transforming their practices.

This research uses an interpretive case study of the art exhibition “1/1/1/1/1” in the Oppenheim gallery in Wroclaw. It draws on multiple sources of evidence, namely, novice visitors’ interviews, observation including photo studies and content analysis of art-makers’ mediation sources. This study is an example of contextual theorizing from case studies and participatory action research with researchers as change agents.

The evidence highlights that aesthetic values and experiences are contextual to practices and are transformable into other values. The findings illustrate the role of practice theory in studying how art-makers inspire the transformation of practices, including values driving the latter.

The findings provide implications for transformations of co-creating contextual values in contemporary visual art consumption and customer experience management.

Practical implications to arts organizations are also provided regarding cultural mediation conducted by art-makers. Exhibition makers should explain the meanings of the particularly visible artefacts to allow visitors to develop a congruent understanding of the meanings. The explanations should not provide ready answers or solutions to the problem art-makers suggest to rethink.

The social implication of our findings is that stakeholders in artistic ventures may undertake adequate, qualified and convergent actions to maintain or transform the defined interactive practices between them in co-creating contextual aesthetic values.

The study provides new insights into co-creating values in practices in the domain of contemporary art exhibitions by bringing the practice theory together with an audience enrichment category, thus illustrating how novice visitors get enriched by transforming their practices led by contextual values of “liking” and “understanding”.

This study aims to examine the potential of Information Ethics (IE) to serve as a coherent ethical foundation for the library and information science profession (LIS profession).

This study consists of two parts: the first part present IE’s central theses and the main critiques it has received; the second part offers the authors' own evaluation of the theory from the LIS perspective in two steps: (1) assessing its internal consistency by testing its major theses against each other; (2) assessing its utility for resolving frequently debated LIS ethical dilemmas by comparing its solutions with solutions from other ethical theories.

This study finds that IE, consisting of an informational ontology, a fundamental ethical assertion and a series of moral laws, forms a coherent ethical framework and holds promising potential to serve as a theoretical foundation for LIS ethical issues; its inclusion of nonhuman objects as moral patients and its levels of abstraction mechanism proved to be particularly relevant for the LIS profession. This study also shows that, to become more solid an ethical theory, IE needs to resolve some of its internal contradictions and ambiguities, particularly its conceptual conflations between internal correctness, rightness and goodness; between destruction, entropy and evil; and the discrepancy between its deontological ethical assertion and its utilitarian moral laws.

This study alerts LIS professionals to the possibility of having a coherent ethical foundation and the potential of IE in this regard.

This study provides a systemic explication, evaluation and field test of IE from the LIS perspective.

The purpose of this study is to discuss alienation from a viewpoint of autoethnography. Literature since the 19th century has described the economic determinants of social relations. The proposition is that human beings are strangers in a world they have created. The author revisits this paradigm and aims to show the relevance of alienation in the 20th and 21st centuries.

This paper uses the qualitative methodology of autoethnography with data from lived experience. The author relates the author’s personal experience to the meta-narrative of alienation.

Autoethnography is an excellent tool for interpretation of the author’s experiences. The author’s work life correlates to models of alienation put forward by Marxist and Critical Theory thought. The author gave the surplus value of the author’s labour to others, and as such, the author’s autoethnography is an authentic statement. The author’s experiences of poor mental health are in the context of pathology residing in alienation.

Findings reveal that alienation in work and in mental health is a plausible explanation for the way that social situations worked for the author. The author’s experiences support a model of alienation in 20th and 21st century economies. The author shows that the author’s experiences are shared by other vulnerable people.