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The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure (CAP), the first US body to set accounting principles.

The paper combines Halliday’s (1985) knowledge mandates with Hancher and Moran’s (1989) regulatory space to attain a theory-based understanding of auditors’ changing knowledge conceptions amid regulatory pressure. It draws on a range of primary and secondary sources to examine the period from 1929 to 1938.

Following the stock market crash, the newly created SEC aimed to engage auditors as a means to regulate companies’ accounting practices based on a set of codified principles. While entailing increased status, this new role conflicted with the auditors’ knowledge conception, which was based on professional judgment and personal integrity. Pressure from the SEC and academics eventually made auditors agree to a codification of their professional knowledge and create the CAP as a cooperative regulatory solution.

The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between the actors occupying the regulatory space of accounting.

This paper examines Malaysia's perception of China following the Asian Financial Crisis. The Asian Financial Crisis, which occurred in 1997, resulted in a contraction in Malaysia's GDP, which resulted in increased unemployment in Malaysia. China is a rising economy. Several bilateral visits and trade missions meet both states to achieve an advantageous economic position. Malaysia's decision to rely on China despite historical events that had sparked tensions between the two countries. Despite Malaysia's economic downturn, the country is taking swift action to address the issue. During the crisis, Malaysia viewed Western countries as irresponsible and allowed the situation to deteriorate, which later became the reason for Malaysia's relationship with China. The crisis, however, has influenced Malaysian Chinese businesses to improve their foreign policy and bilateral relations. This paper contends that Malaysia recognizes the importance of its bilateral relationship with China in stabilizing its economic development and social activity following the crisis.

The purpose of this paper is to review the evidence of alcohol use disorders within the different stages of the criminal justice system in the UK. Furthermore it reviewed the worldwide evidence of alcohol brief interventions in the various stages of the criminal justice system.

A rapid systematic review of publications was conducted from the year 2000 to 2014 regarding the prevalence of alcohol use disorders in the various stages of the criminal justice system. The second part of the work was a rapid review of effectiveness studies of interventions for alcohol brief interventions. Studies were included if they had a comparison group. Worldwide evidence was included that consisted of up to three hours of face-to-face brief intervention either in one session or numerous sessions.

This review found that 64-88 per cent of adults in the police custody setting; 95 per cent in the magistrate court setting; 53-69 per cent in the probation setting and 5,913-863 per cent in the prison system and 64 per cent of young people in the criminal justice system in the UK scored positive for an alcohol use disorder. There is very little evidence of effectiveness of brief interventions in the various stages of the criminal justice system mainly due to the lack of follow-up data.

Brief alcohol interventions have a large and robust evidence base for reducing alcohol use in risky drinkers, particularly in primary care settings. However, there is little evidence of effect upon drinking levels in criminal justice settings. Whilst the approach shows promise with some effects being shown on alcohol-related harm as well as with young people in the USA, more robust research is needed to ascertain effectiveness of alcohol brief interventions in this setting.

This paper provides evidence of alcohol use disorders in the different stages of the criminal justice system in the UK using a validated tool as well as reviewing the worldwide evidence for short ( < three hours) alcohol brief intervention in this setting.

A case study about the creation of four scenarios that were used to make sense of the fast-moving pace of COVID-19 and the consequences for New Zealand tourism.

Adapting global visitor economy scenarios, a set of New Zealand tourism scenarios were constructed using a “back of house Shell” method and were supplemented with an expert panel to test the reliability and validity of the scenarios.

The four scenarios constructed were based on two critical uncertainties, namely economic recession and the moral dilemma of the consumer. Four scenarios were portrayed using film and TV titles to help participants visualise the scenarios. Crazy Rich Asians: Recovery represented many of the attributes of tourism in New Zealand prior to COVID-19 i.e. a focus on high value tourists from Asia. Contagion: Survival of the Fittest represented the reality of the COVID-19 pandemic. This Side of Paradise: ReThinking Tourism focused on rebuilding tourism based upon the principles of sustainability. The Colony: Gated Communities represented fortress destinations trying to keep COVID-19 at bay. Each scenario portrayed several features including a unique narrative, tourism, the tourist, vision, strategy and risks. The paper highlighted the trade-offs and conflicts between the scenarios as COVID-19 unfolded in different directions.

In a fluid situation, the paper reminds readers of the value of scenarios as framing devices to understand the fast-moving pace of COVID-19 when New Zealand was in unchartered waters. Thus, this study highlights how a scenario-planning process builds resilience and foresight to help stakeholders and actors make sense of crisis situations.

In this article, we offer a contribution to the ongoing study of food by advancing a conceptual framework and interdisciplinary research agenda – what we term “food system resilience”. In recent years, the concept of resilience has been extensively used in a variety of fields, but not always consistently or holistically. Here we aim to theorise systematically resilience as an analytical concept as it applies to food systems research. To do this, we engage with and seek to extend current understandings of resilience across different disciplines. Accordingly, we begin by exploring the different ways in which the concept of resilience is understood and used in current academic and practitioner literatures – both as a general concept and as applied specifically to food systems research. We show that the social-ecological perspective, rooted in an appreciation of the complexity of systems, carries significant analytical potential. We first underline what we mean by the food system and relate our understanding of this term to those commonly found in the extant food studies literature. We then apply our conception to the specific case of the UK. Here we distinguish between four subsystems at which our “resilient food systems” can be applied. These are, namely, the agro-food system; the value chain; the retail-consumption nexus; and the governance and regulatory framework. On the basis of this conceptualisation we provide an interdisciplinary research agenda, using the case of the UK to illustrate the sorts of research questions and innovative methodologies that our food systems resilience approach is designed to promote.

Crisis services personnel are frequently deployed around the globe under highly demanding conditions. This raises the need to better understand the deployment process and more especially, sustainable reintegration after deployment. Despite recent research efforts, the study of the post-deployment stage, more specifically the reintegration process, remains fragmented and limited. To address these limitations, this review aims at (1) describing how reintegration is conceptualised and measured in the existing literature, (2) identifying what dimensions are associated with the reintegration process and (3) identifying what we know about the process of reintegration in terms of timing and phases.

Following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) protocol, the authors identified 5,859 documents across several scientific databases published between 1995 and 2021. Based on predefined eligibility criteria, 104 documents were yielded.

Research has primarily focused on descriptive studies of negative individual and interpersonal outcomes after deployment. However, this review indicates that reintegration is dynamic, multi-sector, multidimensional and dual. Each of its phases and dimensions is associated with distinct challenges.

To the authors’ knowledge, this is the first research that investigates reintegration among different crisis services and provides an integrative social-ecological framework that identifies the different dimensions and challenges of this process.

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.

Enterprise systems are commonly implemented by firms through outsourcing arrangements with software vendors. However, deriving benefits from these implementations has proved to be a challenge, and a great deal of variation has been observed in the extent of value generated for client and vendor firms. This research examines the role of co-specialization as a strategy to make the most out of outsourced enterprise systems. The authors develop hypotheses relating resource co-specialization with two indicators of success for implementation of enterprise software: (1) exchange success and (2) firm growth.

The hypotheses are tested using a unique panel data set of 175 firms adopting Advanced Planning and Scheduling (APS) software, a type of enterprise system used for managing manufacturing and logistics. The authors identify organizational factors that support co-specialization and then examine how co-specialization is associated with enterprise software implementation success, controlling for the endogenous choice to co-specialize.

The empirical results suggest that resource co-specialization is positively associated with implementation success and that the two resource co-specialization pathways that are examined complement each other in providing performance benefits.

This paper contributes to the research literature on outsourcing. The study also provides a new empirical test using a unique data set of 175 firms adopting APS Software.

This paper seeks to explore the functions of Christmas mythemes for children’s consumption culture development. In addition, the purpose of this study is to provide an insight on the development of Central European Children into customers and how mythemes are associated with the wishing behaviour.

Levi-Strauss’ (1955) structural analysis was used to uncover the mythemes of the Christmas story for Austrian children. These mythemes then informed a thematic analysis of 283 Austrian children’s Christmas letters. Campbell’s (1970) functions of myths were used to reflect on the findings.

The Christmas mythemes uncovered were found to encourage materialism by linking self-enhancement (good acquirement) with self-transcendent (good behaviour) values. The role of myths to relieve the tension between the incongruent values of collective/other-oriented and materialistic values is expanded upon. Such sanctification of selfish good acquisition is aided by the mythemes related especially to the Christkind and baby Jesus. Instead, marketers should use Christmas mythemes which emphasise family and collective/other-centred values.

By first uncovering the “mythemes” related to Christmas, the authors contribute to the academic understanding of Christmas, going beyond origin or single myth understandings and acknowledging the multifaceted components of Christmas. The second contribution is in exploring mytheme’s representation in children’s Christmas letters and reflecting on their functions. This differs from previous literature because it looks at one of the main cultural vehicles for Christmas socialisation and its intersection with the mythemes that feed children’s consumption culture formation. Through the authors’ presentation of a conceptual framework that links mytheme functions with proximal processes using a socioecological viewpoint, the authors demonstrate the guidance of mythemes in children’s development. The third contribution is a reflection on the potential ethical implications for children’s formation of their consumer culture based on the functions of the mythemes. Furthermore, the authors add to the existing body of research by investigating a Central European context.

A topic currently receiving significant academic and practitioner attention is called evidence-based management. The purpose of this paper is to suggest that this approach is sometimes over-sold and may be a fad. Additionally, evidence-based management fails to fully recognize the importance of tacit knowledge, what Kahneman calls system 1. Evidence-based management does provide tools to better use what Kahneman calls system 2, rationality. Decision-makers need to take advantage of both rational and beyond rational processes.

This is an essay, it is not a report of a study. At this point in time, this paper needs thinking, reflection, pondering, more than a data-based study.

Advocates promote evidence-based management in part to help avoid fads, yet evidence-based management itself has many of the characteristics of a fad. Evidence-based management is based on an objective rational view of the world and suggests highly rational methods of decision-making. However, a rational fact-based might not give sufficient credit to instinct and feelings. Decision-makers should take into account facts, evidence, when making decisions, but not ignore intuition, hunches and feelings. This study is learning that decisions use a galaxy of approaches, with both cognitive and affective flexibility.

As with any opinion-based paper, this lacks empirical support. Proponents ask us to believe in evidence-based management. Neither we, the authors of this paper, nor the proponents of evidence-based management can empirically support the ideas offered. An additional limitation is that the paper is written in one language, English. Translation into another language might yield different meanings.

There are advantages for scholars and practitioners to look at the best available evidence. There can be disadvantages in overlooking non-quantifiable factors.

Those who use evidence-based management should also take into account feelings, ethics, aesthetics, creativity, for the betterment of society. To solve wicked problems one needs more than facts and rational analysis.

The overwhelming majority of those writing about evidence-based management are supporters. This study offers a different view. This paper brings new ideas and new thinking to both the extensive fad literature and the huge evidence-based management literature. Evidence-based management is discussed widely. Google Scholar lists more than two million papers in 2019, 2020 and 2021 on evidence-based management. Readers of this journal should critically evaluate this popular set of ideas.