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The purpose of the study is to explore the experiences and sense-making of middle managers in transitioning to and implementing hybrid work arrangements.

Using the lens and analytical procedures of interpretative phenomenological analysis, data were collected during the transition time at the tail end of the COVID-19 pandemic as many organizations were navigating the hybrid work setup. In-depth semi-structured interviews were conducted with 12 middle managers from various organizations in the Philippines that have been implementing a hybrid work arrangement for at least 3 months.

Findings illustrate the challenges experienced by the middle managers in facilitating a smooth transition to onsite work, managing adjustments on when and where to work and bridging the imperatives of top management as well as the preferences of team members (managing upward and downward). The results describe strategies used by middle managers to balance deliverables and employee needs while demonstrating compassionate leadership in relating with direct reports. The middle managers also engaged in self-care, used reframing and sought support from family and peers to cope with challenges.

The findings exemplified how the middle managers experience of transitioning to hybrid work reflect various contextual and cultural nuances. These external realities must be considered in providing support to these groups of employees particularly in developing leadership programs that addresses their social and emotional needs.

The paper contributes to the limited research on middle managers' experiences in a hybrid work setup despite their critical role as change agents responsible for leading teams (van Dam et al., 2021).

This study explores the role of previous occupational identity in the formation of the (new) teacher identity of vocational teachers. The focus is on how vocational teachers discover their teaching identity, how they describe the connection between their previous occupation and teacher identity and how they describe a competent member of the teaching community.

The theoretical approach is inspired by Communities of Practice (CoP) theory. More specifically, the realignment between socially demanded competence in the profession and personal experience as well as identification with the teaching community are discussed. The research material comes from 14 interviews with vocational teachers in different disciplines.

Findings indicate first that the process of professional identity (trans)formation was initiated by finding one's teaching self when the individuals became aware of their interest in teaching by discovering that they had already achieved some sort of teaching-related competence. Second, individuals had been connecting their professional identities – finding common competence between their previous occupation and the teaching role. Third, vocational teachers experienced legitimising their competence and their new identity with reference to what their new CoP instructed as important competence (regime of competence).

While teachers' vocational competence is not scrutinised, their teaching competence needs to be constantly proved. This imbalance often leads to teachers returning to an aspect of their identity that is well established – their vocational competence. Looking back to their occupational competences constitutes a realignment backwards, when teachers attempt to serve their new professional goal by drawing on old competence.

This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions.

The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame.

Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work.

The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging interests of office workers for the purpose of addressing work ethical and business ethical issues of professional collaboration, competition, and power in future hybrid work models.

Based on 28 qualitative interviews conducted between November 2020 and June 2021, and through the theoretical lens of phenomenology, the study develops explanatory hypotheses conceptualising four basic intentions of professional interaction and their corresponding preferences for video conferences and working on site.

The four intentions developed on the basis of the interviews are: the need for physical proximity; the challenge of collective creativity; the will to influence; and control of communication. This conceptual framework qualifies a moral ambivalence of professional interaction. The authors identify a connectivity paradox of professional interaction where the personal dimension remains unarticulated for the purpose of maintaining professionality. This tacit human connectivity is intertwined with latent power relations. This plasticity of both connectivity and power in direct interaction can be diminished by transferring the interaction to video conferencing.

The application of phenomenology to a collection of qualitative interviews has enabled the identification of underlying intention structures and the system in which they affect each other. This research identifies conflicts of interests between workers relative to their different self-perceived abilities to persevere in competitive professional interaction. It is therefore able to address consequences of future hybrid work models at an existential and societal level.

This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complimentary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

The main goal of any organization is to achieve the best quality of work through employees, and managers play a very important role in this field. Managers and leaders of organizations often face with paradoxes that make decision-making difficult. The purpose of this paper is to develop a competency model for human resource managers considering the importance of the role of paradoxes for organizations.

The research methodology is of a mixed type and with an approach based on paradox theory and using theme analysis and fuzzy Delphi, it seeks to provide a model of paradoxical managers’ competence. The statistical sample included 11 experts working in the information and communication technology industry, who were selected using the snowball and judgmental sampling method.

The results of this research show that the competency model of human resource managers has three managerial, organizational and individual levels and has 15 themes including strategic partner, organizational knowledge, awareness of the industry environment, awareness of the external environment, paradoxical thinking, managerial knowledge, relationship management, resource management , leadership, human resources analyzer, information technology (IT) knowledge, personality traits, development, multitasking and cognitive competence. The most important theme identified is paradoxical thinking and familiarity with IT knowledge, and it is suggested that human resource managers working in this field should preferably study technical and engineering fields at the undergraduate level and shift to human resource management fields at the graduate level.

The distinguishing feature of this paper is the presentation of a competency model based on paradox theory. Paradoxes are part of organizational life. Therefore, there should be a paradoxical view in all organizational analysis.

This paper aims to offer a new history of management by tracing a religious dimension of scientific management. The thesis is that the good was foundational for bringing scientific management to success in Taylor’s native Quaker Philadelphia in the 1880s. The paper’s main contribution is to contrast the philosophical origins of Taylor’s ideas in scientific management to his native Quaker roots, and how Taylor, over time, into the 1910s, wrestled with this issue.

The paper is situated in historical interpretivism and subjectivism, leaning on contextual and narrative research on religious morality.

Quaker morality prevented managerial opportunism at Taylor’s Midvale Steel in the 1880s. Conversely, by the 1900s and 1910s, interest conflicts between workers and managers escalated when scientific management moved out of its traditional cultural contexts of Quaker Philadelphia and spread across the USA. The historical implication is, already for Taylor’s time, that scientific management never was the “one-best way” of management.

Future research needs to deepen and broaden research on scientific management when tracing the significance of religion and culture in management thought.

The paper has implications for modern studies of business morality by uncovering the practical relevance of religious business ethics at the outset of management studies.

The historic emergence of scientific management points to a theory of institutional evolution and economic growth, when religiously grounded governance of the firm deinstitutionalized, and institutional economic governance, with different but superior economic advantages, progressed by the 1900s.

The paper suggests an alternative version of the intellectual heritage of management studies by tracing the legacy of Taylor’s Quakerism and how religious and cultural ideas contributed to the formation of science in management.

The aim of this research is to understand the relationship between cultural buildings, economic powers and social justice and equality in architecture and how this relationship has evolved over the last hundred years. This research seeks to identify architectural and urban elements that enhance social justice and equality to inform architectural and urban designs and public policies.

The author explores the relationship between case studies of museums, cultural centers and libraries, and economic powers between 1920 and 2020 in Stockholm, Sweden. The author conducts a historical analysis and combines it with statistical and geographically referenced information in a Geographic Information System, archival data and in situ observations of selected buildings in the city. The author leverages the median income of household data from Statistics Sweden, with the geographical location of main public buildings and the headquarters of main companies operating in Sweden.

This analysis presents a gradual commercialization of cultural buildings in terms of location, inner layout and management, and the parallel filtering and transforming of the role of users. The author assesses how these cultural buildings gradually conformed to a system in the city and engaged with the market from a more local and national level to global networks. Findings show a cluster of large public buildings in the center of Stockholm, the largest global companies' headquarters and high-income median households. Results show that large shares of the low-income population now live far away from these buildings and the increasing commercialization of cultural space and inequalities.

This research provides a novel image of urban inequalities in Stockholm focusing on cultural buildings and their relationship with economic powers over the last hundred years. Cultural buildings could be a tool to support equality and stronger democracy beyond their primary use. Public cultural buildings offer a compromise between generating revenue for the private sector while catering to the needs and interests of large numbers of people. Therefore, policymakers should consider emphasizing the construction of more engaging public cultural buildings in more distributed locations.

Current issues (such as health and economy-related) emerged due to the impact of COVID-19 on women’s and children’s health. The purpose of this opinion paper is to understand the world’s health issues after COVID-19.

The authors study the devastating effect of the COVID-19 pandemic on the lives of women and children in 2023. The authors have applied the content analysis method and reviewed the post-COVID-19 impacts on women’s and children’s health. As a result of unemployment or financial instability, the fear of economic insecurity increases cases of women and child violence, child labour and other health issues. According to the study, the authors find that post-COVID-19-related health issues increase at a high level.

After COVID-19, across the world, children and women have gone through domestic violence and health issues (i.e. stress, anxiety and so on) and the vulnerable situation of children and women has badly impacted their mental and physical health.

Many children were orphaned, and the poor died due to poverty. COVID-19 has had a direct or indirect effect on children and women all over the world till today. This opinion paper focuses on post-COVID-19 issues that we all have forgotten to include in our current discourse.

In order to address the gender divide in technology entrepreneurship, we explore how different national contexts impact policies and policy implementation. We investigate how transnational concerns (macro level) about women’s low participation in (technology) entrepreneurship are translated and implemented amongst actors at the meso level (technology incubators) and understood at the micro level (women tech entrepreneurs).

We adopt gender institutionalism as a theoretical lens to understand what happens in the implementation of gender equality goals in technology entrepreneurship policy. We apply Gains and Lowndes’ (2014) conceptual framework to investigate the gendered character and effects of institutional formation. Four countries represent different levels of gender equality: high (Norway and Sweden), medium (Ireland) and low (Israel). An initial policy document analysis provides the macro level understanding (Heilbrunn et al., 2020). At the meso level, managers of technology business incubators (n = 3–5) in each country were interviewed. At the micro level, 10 female technology entrepreneurs in each country were interviewed. We use an inductive research approach, combined with thematic analysis.

Policies differ across the four countries, ranging from women-centred approaches to gender mainstreaming. Macro level policies are interpreted and implemented in different ways amongst actors at the meso level, who tend to act in line with given national policies. Actors at the micro level often understand gender equality in ways that reflect their national policies. However, women in all four countries share similar struggles with work-life balance and gendered expectations in relation to family responsibilities.

The contribution of our paper is to (1) entrepreneurship theory by applying gendered institutionalism theory to (tech) entrepreneurship, and (2) our findings clearly show that the gendered context matters for policy implementation.