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This chapter discusses the extension of legal equality between male and female citizens in four states in North Africa – Tunisia, Egypt, Morocco and Algeria – through one specific lens: A married woman's legal capacity to initiate and obtain divorce without the husband's consent. Building on the works of Stein Rokkan and Reinhard Bendix on the expansion of citizenship to the ‘lower classes’, it is argued that amendments in divorce law by introducing in-court divorce for women, in addition to out-of-court divorce, is a significant institutional change that extends legal equality between men and women. The introduction of in-court divorce expands female citizenship by bolstering woman's juridical autonomy and capacity in state law. Changes in divorce laws are thus part of state centralization by means of standardizing rules that regulate family law through public administrative institutions rather than religious organizations. Two questions are addressed: First, how did amendments in divorce laws occur after independence? Second, in which ways did women's bolstered legal capacity in divorce have a spill over effect on reforms in other patriarchal state laws? Based on observations on sequences of change in four states in North Africa, it is argued that amendments that equalize between men and women in divorce should be seen as a key driver for reforms in other state laws, that reduce legal inequality between male and female citizens. In all four states, women's citizenship was extended in nationality law and criminal law after amendments in divorce law gave women unilateral legal power to exit a marital relationship.

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.

The authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.

The authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.

The authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.

In the online environment, consumers increasingly feel vulnerable due to firms’ expanding capabilities of collecting and using their data in an unsanctioned manner. Drawing from gossip theory, this research focuses on two key suppressors of consumer vulnerability: transparency and control. Previous studies conceptualize transparency and control from rationalistic approaches that overlook individual experiences and present a unidimensional conceptualization. This research aims to understand how individuals interpret transparency and control concerning privacy vulnerability in the online environment. Additionally, it explores strategic approaches to communicating the value of transparency and control.

An interpretivism paradigm and phenomenology were adopted in the research design. Data were collected through semi-structured interviews with 41 participants, including consumers and experts, and analyzed through thematic analysis.

The findings identify key conceptual dimensions of transparency and control by adapting justice theory. They also reveal that firms can communicate assurance, functional, technical and social values of transparency and control to address consumer vulnerability.

This research makes the following contributions to the data privacy literature. The findings exhibit multidimensional and comprehensive conceptualizations of transparency and control, including user, firm and information perspectives. Additionally, the conceptual framework combines empirical insights from both experiencers and observers to offer an understanding of how transparency and control serve as justice mechanisms to effectively tackle the issue of unsanctioned transmission of personal information and subsequently address vulnerability. Lastly, the findings provide strategic approaches to communicating the value of transparency and control.

To recognize the existing state of knowledge on a culture of excellence (CoE) in higher education institutions (HEIs) and to define the CoE in HEI and the dimensions that make up that culture. A subsidiary goal is to propose a qualitative tool to measure CoE maturity.

The study was based on the qualitative method, the preferred reporting system of systematic reviews and meta-analysis (PRISMA). Next, the conceptual work method was used.

A research gap in the topic of CoE in HE has been confirmed. The CoE's own definition has been proposed, as well as a set of seven dimensions that comprise it, such as: Clear vision, mission and goals for excellence; Leadership oriented to excellence; Employee engagement; Human resources management; Meeting and exceeding student and staff expectations; Continuous improvement of processes through innovation and excellent practices; and Partnership and teamwork for improvement.

The study research was limited to open-access articles. Therefore, in the future, the search can be broadened to include monographs or doctoral dissertations, and other peer-reviewed studies. The research implications are related to the originality of our work and the proposals of two concepts – a CoE model and a CoE maturity assessment tool.

Leaders at universities, e.g. rectors and deans, can take into account the identified dimensions and progressively provide them as conditions conducive to achieving above-average levels.

This is the first literature review on CoE in HEIs, which can be considered an original contribution to science and practice. The original contribution of the paper is also the proposal of a CoE conceptual model and a CoE maturity assessment tool.

The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this paper aims to illustrate how the Poetics can be referenced as an allegorical device in the design of culture-building strategies and interventions.

This exploratory paper examines Aristotle’s “Poetics” and the range of creative expression this literature provides as a conceptual design framework for the development of a culture map in creating a distinctive organisational mythology. The Poetics articulates an Aristotelian perspective on theatre which infuses itself as a new language in offering structural and archetypical plot devices in the development of an organisational narrative.

Findings from this explorative study can provide a creative roadmap to culture practitioners and leaders, to be used as a determining reference point in developing culture maps and change management interventions.

Poetics has its detractors, notably Bertolt Brecht and Augusto Boal. Boal examines how Poetics promotes a narrative that suppresses free thinking and encourages a cult of feudal personality, therefore encouraging industrial and cultural oppression, which he rebelled against through the development of his “Theatre of the Oppressed”. This new kind of theatre discarded the Aristotelian model of thinking. Ideas proposed in the Poetics may also lend verisimilitude to the propagation of obsessive consumerism through the definitive symbolism it offers in the development of institutionalised personality cults.

The Poetics as a creatively driven reflexive study provides a forward movement in the study of culture design templates. Its definitive allegorical devices and metaphors act as action principles through which an enterprise culture and its value system can be examined and developed.

This paper aims to explore the pathways of carbon transfer in 200 US corporations along with the motivations that drive such transfers. The particular focus is on each firm’s embeddedness in the global value chain (GVC) and the influence of environmental law, operational costs and corporate social responsibility (CSR). The insights gleaned bridge a gap in the literature surrounding GVCs and corporate carbon transfer.

The methodology comprised a two-step research approach. First, the authors used a two-sided fixed regression to analyse the relationship between each firm’s embeddedness in the GVC and its carbon transfers. The sample consisted of 217 US firms. Next, the authors examined the influence of environmental law, operational costs and CSR on carbon transfers using a quantitative comparison analysis. These results were interpreted through the theoretical frameworks of the GVC and legitimacy theory.

The empirical results indicate positive relationships between carbon transfers and GVC embeddedness in terms of both a firm’s position and its degree. From the quantitative comparison, the authors find that the pressure of environmental law and operational costs motivate these transfers through the value chain. Furthermore, CSR does not help to mitigate transfers.

The findings offer insights for policymakers, industry and academia to understand that, with globalised production and greater value creation, transferring carbon to different parts of the GVC – largely to developing countries – will only become more common. The underdeveloped nature of environmental technology in these countries means that global emissions will likely rise instead of fall, further exacerbating global warming. Transferring carbon is not conducive to a sustainable global economy. Hence, firms should be closely regulated and given economic incentives to reduce emissions, not simply shunt them off to the developing world.

Carbon transfer is a major obstacle to effectively reducing carbon emissions. The responsibilities of carbon transfer via GVCs are difficult to define despite firms being a major consideration in such transfers. Understanding how and why corporations engage in carbon transfers can facilitate global cooperation among communities. This knowledge could pave the way to establishing a global carbon transfer monitoring network aimed at preventing corporate carbon transfer and, instead, encouraging emissions reduction.

This study extends the literature by investigating carbon transfers and the GVC at the firm level. The authors used two-step research approach including panel data and quantitative comparison analysis to address this important question. The authors are the primary study to explore the motivation and pathways by which firms transfer carbon through the GVC.

This chapter considers aspects of ensuring competitive advantages of the banking sector of Ukraine in the context of global digital transformation. It is proved that operations that previously required a large amount of resources and time can now be carried out automatically using software solutions and artificial intelligence (AI). Companies like FinTech and BigTech that combine financial technology with their core services pose a serious threat to traditional banks. The authors noted that digital technologies make it possible to provide faster and more efficient customer service and improve the security of operations and reduce costs. The emphasis is placed on the fact that the use of AI in the banking sector will contribute to improving the efficiency and accuracy of banks, reducing risks and costs, and also contributes to the selection of personalized approaches to their customers. It has been proven that, thanks to AI, banking companies can improve the efficiency of their work, reduce costs, and improve interaction with their customers, thereby gaining competitive advantages in the market.

This study aims to uses biosocial gender theory to describe successful entrepreneurial behavior in conflict zones. Specifically, the authors investigate how the reliance on agentic (assertive, individual focused) behavior and communal (facilitative and friendly) behavior lead to differential outcomes depending on the physical gender of the entrepreneur exhibiting the behavior.

The authors developed a conceptual framework based on extant literature. To test the framework, the authors gathered survey data from Iraqi-Kurdish entrepreneurs who have been living in a state of war since the late 1980s and use a novel analytical method to deal with the limitations inherent in gathering survey data in conflict zones. Qualitative data is presented to generate a better understanding of the survey results.

The findings indicate females who are successful in taking on the traditional male role of entrepreneur in conflict zones engage in lower levels of agentic behavior compared to their male counterparts. Successful entrepreneurs (male and female) rely extensively on communal behavior in their ventures. When it comes to community development, male entrepreneurs engaging in agentic behavior, seem to mentor aspiring entrepreneurs more than females. Females relying on communal behavior engage in more mentoring of aspiring entrepreneurs than males.

An understanding of the unique gender dynamics underlying entrepreneurial behavior in conflict zones remains incomplete. The study introduces evidence that gender differences, as well as social factors, combine with the unique characteristics of conflict zones resulting in different behavioral paths to entrepreneurial success. The analytical method introduces some statistical tools to scholars attempting to understand the unique conflict zone context. As such, the study provides guidance for scholars working in this context, as well as NGO’s and other institutions seeking to train entrepreneurs and improve economic conditions in conflict zones.

This research aimed to examine entrepreneurial fear of failure and entrepreneurial well-being from the perspectives of incubated and nonincubated startups during crises.

Data were collected by distributing online questionnaires to 152 respondents comprising 43 incubated and 109 nonincubated startups in Indonesia. A multivariate discriminant analysis procedure was used to examine the interrelationships between both groups at the discovery, validation, customer creation and construction stages.

The result showed a significant difference between these startups at various stages, which was analyzed to provide insights into the relevant dimensions of fear of failure for startups. The essence of entrepreneurial well-being during crises is in accordance with the role of business incubators in an emerging market economy.

Startups need to innovate in order to grow while considering other factors such as work-life balance and financial resource availability. This is important to ensure they have sufficient motivating dosage of fear of failure.

The present study evaluates incubated and nonincubated startups in an emerging market economy by using both the entrepreneurial fear of failure and well-being to capture possible differences between groups. The context of pandemic crises helps us formulate appropriate approaches taken by incubators and startups in the future crises.

The purpose of the current study is to examine a social network site (SNS) users' overall satisfaction with SNS use in conjunction with their fan page visiting activities. We examined overall satisfaction with SNS usage from the lens of people's perceptions acquired from the use of sub-components of SNS.

The current study employed uncertainty reduction theory (URT) and general systems theory (GST) to examine antecedents affecting overall satisfaction with SNS use. Five constructs were adopted: interactive and passive uncertainty reduction strategies, perceived usefulness and continuance visiting behavior, satisfaction, and perceived functional benefits. Using a web-based survey, we analyzed 200 SNS users who follow at least one company's fan page, utilizing seemingly unrelated regression models to test hypotheses empirically.

Research findings reveal that uncertainty reduction strategies supported by URT are significantly associated with the perceived usefulness of a company's fan page. In turn, we found that perceived usefulness becomes a strong motivator to continuance visits to the fan page. The frequency of return visiting behaviors eventually accounts for overall satisfaction with SNS. Perceived functional benefits moderates the relationship between perceived usefulness and visiting behaviors significantly.

The current study contributes to information systems (IS), electronic communication, and their adjacent academic disciplines in providing evidence, including (1) the impact of uncertainty reduction strategies on continuance visiting behaviors in the SNS context, (2) SNS functionalities influencing the relationship between people's belief and behavior, and (3) theoretical significant perceptional link between a sub-component and a whole.