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The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

This paper aims to critically examine traditional approaches to paradoxes and propose a new approach and perspective that views “chiasmic” organizing as a intertwining combination of structure and processes that facilitate the handling of multiple interrelations for processing paradoxes and harness their creative potential in organizations.

Employing a cross-disciplinary approach, a literature review and a critical lens, along with conceptual work (typology), are used to identify problems and deficiencies in existing research on paradoxes. Specifically, it draws on Merleau-Ponty's process-oriented phenomenology and post-Cartesian ontology to gain a comprehensive understanding of post-dualistic forms of chiasmic organizing and its relationship with paradoxical phenomena.

The process-oriented phenomenology and post-Cartesian ontology used in this article offer valuable insights and a critical approach to comprehend post-dualistic forms of chiasmic organizing in relation to paradoxes. This understanding can help in tapping into the energizing and creative potential of paradoxes. The paper also highlights the significance of the “in(ter)-between” as a reversible principle in chiasmic organizing and proposes some implications.

Limitations and implications of this study are identified and discussed.

The paper offers practical implications for organizations in processing paradoxes.

This paper contributes to the existing literature by providing a conceptual critique and proposing a novel understanding of chiasmic organizing as an intertwining structure and mediating processes by employing a process-oriented phenomenology and post-Cartesian ontology. It also offers innovative ways to approach paradoxes and tap into their creative potentials, which can bring about change in organizations.

This paper argues that the concept of “jouissance” can help us understand the popularity of blockchain protocols, meme-coins, and non-fungible tokens (NFTs) in the world of Web3. These technologies act as mirrors to project reflections that allow people to imagine social and personal selves differently. Meme-coins use dark humor to oppose mainstream society, and the popularity of NFTs cannot be fully explained by artistic merit or return on investment. Instead, each collectible NFT allows the collector to explore various possible representations of the self. It is argued that blockchains must be seen as socio-informational-technical systems that participate in the formation of the symbolic social structures giving rise to social and personal identity. By recognizing the personal and social significance of jouissance, we can appreciate the darker, more primal aspects of these phenomena that other theories and approaches cannot fully explain.

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong global citizenship, self-reflection and cross-cultural collaboration.

This inquiry calls on the community of practice approach to account for the shared interests motivating lifelong cross-cultural participation, the quality of social engagement between actors, and the material and cognitive tools called upon to realise global citizenship’s shared enterprise.

As argued here, embracing various cultures and inclusive participation can lead to a broader understanding of global citizenship, avoiding narrow-minded views of globalism through shared knowledge and critical practices. Further, self-access provides a cost-effective, technology-mediated alternative to bilateral student mobility, whereby digital community-building occasions cross-cultural practice that may be extended throughout a learner’s life, irrespective of their financial status or place of study.

This study is one of a select few drawing on the community of practice framework within the context of lifelong global citizenship. Nevertheless, such an approach remains primed for future development. With a social constructivist philosophy in view, the authors suggest complementary qualitative research approaches that highlight the socially situated nature of both disciplines.

A Web3 lifeworld consists of an imaginary and a shared commons. A Web3 imaginary is shown to include most, if not all, of the following: (i) the stated goal or purpose of the community, (ii) the behavioral norms, (iii) the lore or history, and (iv) what is opposed. A typical Web3 commons is shown to involve three elements: hash (technical), bash (social) and cash (finance). When changes come in Web3, the response is enacted using an available lever from the hash, bash, cash model of decentralized organization, but the response must not be in friction with the community’s imaginary, or it will most likely grind to a halt. Effective response to change becomes part of the Web3 lifeworld’s toolkit.

This study applies Garfinkel’s (1967) concept of ‘breaching experiment’ to explore the impact of COVID-19-induced disruptions on the ‘emotion management’ practices of residential care workers in the United Kingdom and Germany. It examines the influence of professional feeling rules on workers, emphasizing the prescribed importance of displaying affective, empathetic concern for residents’ health and well-being. Findings demonstrate that authenticity and adherence to professional feeling rules in relation to emotional management are not mutually exclusive. The authors underscore how adherence to professional feeling rules upholds authentic care by reinforcing a professional ethos, which acts as a cornerstone motivating residential care workers. Ultimately, the study showcases how a professional ethos substantiates altruistic motivations, guiding proficient emotion management practices among care workers. It highlights how these workers drew upon their personal understanding and experiences to determine the appropriate emotions to express while providing care for residents amid the unprecedented challenges of the pandemic.

The chapter identifies the COVID-19 pandemic as not just a public health crisis but also an information crisis. The authors argue that a deeper understanding of the role of culture in information practices is critical for the future of research and theoretical development around humanity’s relationship to information (i.e., why information is or is not created, represented, avoided, sought, retrieved, used, shared, or hidden). This chapter highlights the Black Feminist Information Community (BFIC) framework, especially the voice and information aspect of the model in the context of community justice.

Global environmental and social threats challenge humans’ well-being and the survival of posterity. Industry 4.0 (I4.0) transformed the industry sector, enabling process automation and scalability, increasing manufacturers’ productivity, efficiency, and profitability, and supporting manufacturing innovation and firms’ competitive advantage. Despite this, the I4.0 paradigm, as currently conceived, does not fit for purpose in the context of the climate crisis and planetary emergency, nor does it address deep social tensions.

Therefore, a new revolution focusing on human and environmental needs is strongly required to address society’s economic and social problems. Combining digitalization and social purposes may address local, national, and international issues by involving a human-centered perspective in traditional business-oriented entrepreneurship.

Depending on the above, this chapter provides an in-depth understanding of Digital Entrepreneurship (DE), Digital Social Entrepreneurship (DSE), and how entrepreneurs may employ digital technologies to reach business and social aims.

Social practices of work humor among engineering workers are a lesser studied phenomenon. We examine the social practices of an engineering work team through acts of a peculiar form of humorous expression we identify as installation humor. In these cases of installation humor, an anonymous member of the team created a temporary, inappropriate, yet neutral installation of a physical object to amuse the other members of the team. We provide three mini-cases of installation humor; these installations appeared as the team subtly resisted a managerial initiative. We contribute knowledge to the practices of engineers at work and to the practices of resistive humorous expression.

Qualitative, full-participant ethnographic research with multiple data collection methods and utilizing abductive analysis. During the data collection, one of the researchers was a full member of the engineering team.

We identified anonymous, artefact-based enactments of resistive humorous expression, which we named installation humor. We identify and describe installation humor, which occurred at the intersectionality of work and self-expression and served as momentary artefacts symbolic of engineering worker resistance in a high-tech environment.

Managerial awareness of the unfolding forms of worker-led, fleeting signals of resistance, such as acts of installation humor, would provide another dimension of perception for identifying salient signals surrounding the phenomenon of resistance to managerial-led change initiatives. Further research is needed on engineering humor in the R&D workplace to better understand the complexity and dynamics of phenomena such as worker resistance through humorous acts. We suggest future studies on forms of humor in the engineering workplace, including incidences of installation humor as they exist in other professional work environments and organizations, to understand common and shared practices across professional boundaries.

We advance and extend the understanding of humor as a social practice in the context of professional engineers in their R&D workplace and we identify humorous acts serving as a response to negative emotions (Huber, 2022) toward the organization related to a newly instated form of managerial control. This paper contributes to the studies of social practices of humor and emotions (Fine and De Soucey, 2005) in the engineering workplace (Buch and Andersen, 2013; Buch, 2016; Mazzurco et al., 2021) as unsupervised activity at work (Gabriel, 1995), with the social practice of humor adopting a non-verbal form that we identified as installation humor. We named this specific form of humor that we observed as installation humor and defined its specificity and differences from more traditional methods of humor (t. ex. Fine and De Soucey, 2005; Martin and Ford, 2018), shop floor humor (t. ex. Roy 1959), workplace humor (t. ex. Rosenberg et al., 2021) and engineering student humor (Holmila et al., 2007; Bender, 2011; Berge, 2017).The results of this study also suggest that ethnography for studying humor as a social practice is useful in identifying micro-level occurrences of unfolding engineering humor, including humor as a form of resistance.

The study of humor in high-tech engineering settings enhances the literature of engineering work (t. ex. Mazzurco et al., 2021) and emerging humorous phenomena (Jarzabkowski and Lê, 2017). This case study highlights and extends the understanding of the non-technical competencies of engineers and the role of peer-to-peer humor in the engineering workplace as a form of resistance during managerial initiatives within an organization.

The study extends and contributes new knowledge to research on emotions and humor by engineers at work, including the identification of a peculiar form of humor used by the engineers. This study also contributes to nascent research on the social practices of engineers at work. The research material was gathered as a full-member ethnography, increasing methodological knowledge of researching a site from within.