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This study aims to better understand how academics-in-the-making construe doctoral performance and the impacts of this construal on their positioning in relation to doctoral performance expectations.

This study is based on 25 semi-structured interviews with PhD students from Canadian, Dutch, Scottish and Australian business schools.

Based on Decoteau’s (2016) concept of reflexive habitus, this study highlights how doctoral students’ construal is influenced by their previous experiences and by expectations from other adjacent fields in which they simultaneously gravitate. This leads them to adopt a position oscillating between resistance and compliance in relation to their understanding of doctoral performance expectations promoted in the academic field.

The concept of reflexivity, as understood by Decoteau (2016), is found to be pivotal when an individual integrates into a new field.

This study encourages business schools to review expectations regarding doctoral performance. These expectations should be clear, but they should also leave room for PhD students to preserve their academic aspirations.

It is beneficial to empirically clarify the influence of performance expectations in academia on the reflexivity of PhD students, as the majority of studies exploring this topic mainly leverage auto-ethnographic data.

The purpose of this paper is to examine an ongoing process of logic assimilation within an amateur sports organisation (ASO) called the Gaelic Athletic Association (GAA). It seeks to develop our understanding of how forms of accounting mitigated (or exacerbated) the tensions that arose among GAA members due to the consequences of the assimilation of select elements of a professional logic and a commercial logic within its traditionally dominant social welfare logic.

Interviews were undertaken with representatives and members of the GAA to understand the effects of growing commercialisation and professionalisation on the organisation’s traditional amateur status and social mission. In particular, the authors sought to understand how accounting, in the form of financial reporting, influenced the extent of the tensions that arose. Interviews were supported by an extensive collection of podcasts and news articles that discussed this topic.

The paper’s findings offer unique empirical insights into the role played by forms of accounting in the maintenance of amateurism within an ASO. It reveals the conflicting role of financial reporting within the GAA whereby it was used by the GAA’s management to ease member concerns surrounding logic assimilation while simultaneously being ignored by clubs and counties to facilitate payments to managers thereby eroding the amateur status of Gaelic Games.

The paper is unique in its exploration of logic assimilation within a form of hybrid organisation that has previously been unexamined in the accounting literature. It extends extant understandings of how accounting influences the co-existence of potentially conflicting logics. The paper also discusses the implications of what accounting makes visible and keeps invisible on the longevity of the traditionally dominant social welfare logic within an ASO.

Online ratings and reviews have recently emerged as mechanisms to facilitate accountability and transparency in the provision of goods and services. The purpose of this paper is to examine the nature and outcome of the accountability that online ratings and reviews create in the sharing economy.

The study draws on 30 face-to-face and Skype interviews with Airbnb guests and hosts as well as on secondary materials, including content from Airbnb data analytic reports.

The authors demonstrate that face-saving practices widely condition user ratings and comments. Face saving occurs when individuals attempt to preserve their own identity and the identity of others during a social interaction. At Airbnb, the authors find that reviewers adopt three distinct face-saving strategies: the use of private reviewing channels, the creation of tactful reviews and refraining from reviewing entirely. The authors also find that users are sceptical of rating metrics and public comments and draw upon a wide range of alternative sources, such as private messaging and other publicly available resources, in their decision making.

This paper highlights the overwhelmingly positive character of Airbnb ratings and reviews. It proposes the concept of crowdbased accountability as a limited, partial form of assurance for sharing economy users. Guests and hosts alike prioritise face-saving practices over reviewer responsibilities to provide authentic, reliable accounts to the public. Consequently, reviewers effectively remove the risk of sanctions for those in the network who underperform.