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The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.

This study examines how corporate litigation, both securities-related and not, is affected by hedge fund (HF) activism.

We use a difference-in-differences (DiD) method, along with propensity score matching and firm fixed effects and a comparison of HF and non-HF activists for identification.

We find that companies that are targeted by HFs face operation-related lawsuits, mainly from stakeholders or competitors. This effect does not seem to be caused by targets' higher tendency to settle the cases. Our evidence shows that HF activists increase firm value for the target firms that are prone to litigation.

Therefore, our evidence supports the idea that the higher operation litigation risks are unintended consequences of improving firm efficiency through cost savings or restructuring of target firms by the activists.

The phenomenon of global brands taking a stance on crucial, yet polarizing, socio-political issues, namely global brand activism, is rising. However, how consumer views on this practice are shaped when global branding elements are factored in remains unclear. Drawing from the functional theory of attitude formation, this study investigates the relationships of consumer characteristics (political ideology, consumer ethnocentrism) and brand factors (global brand attitudes and perceived motivation of global brand activists) with attitudes toward global brand activists.

Using a survey of a UK nationally representative sample (n = 439), we test our hypothesized model via structural equation modeling and mediation analysis.

Our findings reveal direct and indirect effects of political ideology on attitudes toward global brand activists (AttGBACTIVs). While consumer ethnocentrism and global brand attitudes do not directly drive AttGBACTIVs, they do influence them indirectly. Perceived motivation of global brand activists emerges as a key mechanism activating these effects and affecting AttGBACTIVs.

First, this study constitutes a novel examination of consumer views of brand activism through a global branding lens. Second, our investigation uniquely combines important determinants of brand activism outcomes with key international marketing factors (namely consumer ethnocentrism and global brand attitudes). Third, the concurrent exploration of individual and brand factors in our mediated model reveals the complex mechanisms through which attitudes toward global brand activists are formed.

Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The authors argue that activist groups use different narrative strategies to construct and legitimise their discourse of protest to convey social meanings for social action practices. This study represents an attempt to explain how anti-tourism activist groups have the agency to build different paradigms of protest rooted in particular views of tourism.

As a result of the lack of research in this area, this study used a comparative case study methodology drawn on four case studies in the field of anti-tourism protest. Case study is deemed adequate to explore a complex social phenomenon, how activist groups differ from each other, in a specific socio-economic context. A critical discourse analysis method is used to study primary (interviews) and secondary sources (reports, websites and online campaigns documents) of information, which express the activist group motivations and objectives to protest against tourism.

This study’s findings provide evidence in how discourse differs among the protest groups. Three narrative paradigms of protest are identified, which guide their agency: scepticism, based on a global and ecological approach; non-interventionist transformation, rooted in local community issues; and direct transformation, based on a sectoral problem-solving approach. These differences are interpreted as the consequences of the emergence and the development of different paths of protest according to specific social contexts and power relations in which anti-tourism groups are embedded.

This paper provides a contemporary approach to anti-tourism activism within the context of social movements. This case study may be of interest to practitioners and international destination managers interested in gaining a better understanding of anti-tourism protest strategies, new anti-tourism narratives following COVID-19 and the opportunities and challenges for opening a dialogue with those involved in activism and social urban movements as part of sustainable tourism governance. Our results can also help activists to rethink how they integrate differences and particular strategic positions to avoid hindering collective action. This knowledge is especially useful for managers and authorities seeking to develop more accurate collaborative governance practices with local activists, and especially those interested in fostering participative action without marginalising the diverse range of local community perspectives.

This paper aims to evaluate the evolution, development and endurance of the Equality Act 2010, providing a critical overview of influence and key legal principles, demonstrating how the Act has impacted strategic organisational and human resources policy and practice in the UK.

The research is based on a systematic review of relevant professional and academic literature, alongside an evaluation of the Act itself. The subject focus is seen as timely with the return of a Labour Government in the UK – the architects of the Equality Act – for the first time in 14 years. Due to word limitations, the treatment is condensed to provide a selective overview that will be of interest to practitioners and academics in strategic organisational management and human resources. The author is a socio-legal studies academic and non-practising barrister, with expertise in the corporate organisational field.

The Equality Act 2010, though now established, owes its historical inception to civil rights activism and a radical turn in legislative drafting and ambition – points frequently missed when discussing its scope and influence. A highly unusual anomaly is that having been created by an outgoing Labour Government its stewardship immediately passed to a Conservative administration. In particular, the principles consolidated and introduced by the Act have greatly impacted the workplace, crucially organisational behaviour and human resources practices, leading to greater responsibility and interpretive power being directed from employment lawyers towards organisational policy and professional practice.

The Equality Act 2010 is usually discussed as an artifact rather than a radical creation and developing entity. This short paper approaches the Act as a “living” object with an eye on future reform.

Facilitated by social media, employee activism is on the rise, often in response to organizations' own socially irresponsible behavior. Given that digital employee activism is a vital yet underexplored research arena, the purpose of this study is to propose and test a theoretical model for understanding this phenomenon.

A survey was launched on Dynata, a US-based consumer panel company. A total of 657 representative full-time employees working at different levels of positions participated the survey to indicate their perceptual and behavioral responses to organizational social irresponsibility.

Moral obligation was a significant factor in mediating the relationship between organizational social irresponsibility and digital employee activism. Ideological psychological contract adds supplemental weights moderating the mediation effect on digital employee activism.

This study, based on social regulation theory, explores the rise of employee activism in response to organizations’ socially irresponsible behavior. The study identifies moral obligation and ideological psychological contract as the driving forces behind digital employee activism. This study advances digital employee activism scholarship by incorporating the normative lens of moral obligation and ideological psychological contract.

This paper aims to find an answer to the questions: To what extent is the implementation of responsible management education (RME) perceived to be adequate for developing responsible leadership skills among business school students? How should it be used effectively to guarantee such an outcome?

The authors conducted semi-structured interviews with 24 management educators working at three public business schools. Thematic analysis was used to analyse the collected data.

The findings show that the implementation of RME alone is not adequate to ensure the development of responsible leadership skills among students in business schools. However, management educators do perceive it as a considerable step towards that outcome if accompanied with internship and training opportunities to exercise and observe how social roles and activities are practiced in business, not-for-profit and civil society organisations.

This study is a pioneering attempt to address the relationship between RME and developing responsible leadership skills among students in non-Western business schools.