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This paper aims to focus on the re-presentation of the cultural phenomena hygge in Denmark and fika in Sweden in destination branding and address the inevitability of their essentialization through the branding process.

Three relevant semi-structured interviews with destination marketing organisation’s employees were conducted, as well as a content-based analysis of three social media channels (Facebook, Twitter, Instagram). A total of 465 posts in total were analysed (140 Facebook posts, 109 Twitter posts, 216 Instagram posts).

This study demonstrates how, when communicated through social media, intangible cultural assets are transformed into tangible elements. It explains why the re-presentation and place branding processes necessarily simplify and essentialize the destination.

Destination branding scholars have traditionally criticised the flattening and essentialization of culture in destination branding and have called for a more nuanced approach to presenting a destination. This paper situates destination branding as a process that necessitates the manipulation of the presentation of the destination, which inevitably essentializes the place; this is intended. Critical destination branding researchers need to rethink their criticisms and acknowledge the inherent essentialization goal of destination branding.

Childhood obesity is a major global health concern. Understanding children's and adolescent’s eating behaviours and promoting healthier behaviours is key for reducing the negative health outcomes associated with obesity. The current study explored the perceptions of healthy eating behaviours and the influences on eating behaviours amongst 11-to-13-year-old secondary school students.

Nine semi-structured same-sex focus group discussions were conducted in schools located in deprived areas of England, with the discussions subjected to a thematic framework analysis.

Three main constructs were identified in the analysis as follows: (1) eating patterns and lifestyle, (2) social influences and (3) environmental influences. Participants understood what healthy eating behaviours are and the benefits of eating healthy; yet, they reported irregular mealtimes and consuming unhealthy snacks. Students reported that their parents and fellow student peers were strong influences on their own eating behaviours, with girls subjected to being teased by male students for attempting to eat healthily. Finally, students perceived that unhealthy foods were cheaper, tasted better and were readily available in their social environments compared to healthier options, making healthier behaviours less likely to occur.

Findings indicate that students had a good understanding of healthy eating behaviours but did not always practise them and are seemingly influenced by their social and environmental context. The promotion of healthier eating in this age group needs to challenge the misperceptions associated with the accessibility and social acceptability of unhealthy food items.

The purpose of this paper is twofold: first, to assess the impact of the 1999 Special Issue on Professionalization in Asia in the Accounting, Auditing and Accountability Journal (AAAJ); and second, more generally to review research on this topic post-1999.

The paper starts with a discussion of the research articles of the Special Issue. It then identifies research that has cited papers in the Special Issue and which focusses on professionalization in Asia to identify relevant subsequent research. In addition, a literature search is conducted to locate post-1999 work that has not cited papers from the Special Issue but has investigated the same topic area. Analyzing both sets of work enables an integrated review of the field and aids the identification of future research opportunities. The study covers published research articles and books on professionalization projects in Asia from 1999 to 2018. In this paper, reference to Asia focusses on East Asia (including countries such as China and Japan), South Asia (including countries such as Bangladesh, India and Sri Lanka), and South East Asia (including countries such as Brunei, Cambodia, Indonesia, Malaysia, the Philippines and Vietnam). Given the elapsed time of near 20 years, there has been sufficient time for research to be published. Therefore, the review focusses on published output only and does not discuss unpublished theses, conference proceedings nor working papers.

First, the Special Issue of AAAJ in 1999 generally adopted a critical lens and studied professionalization as projects of market closure and collective mobility. The corporatist framework of Puxty et al. (1987) provided a useful framing to analyze the influence of states, markets and communities on professionalization. Second, the Special Issue has helped to spur interest in understanding professionalization in the region. Post-1999, there are studies of countries not covered in the Special Issue. Third, the themes identified in the Special Issue continue to be relevant and are examined in post-1999 work: the active role of the state, the legacies of colonization, the activities of transnational accounting bodies; and to a lesser degree, the influence of transnational accounting firms. Finally, future research could usefully focus on: the distinctive and more expansive role of Asian state agencies; the conduct of deeper comparative research; the role of accounting firms in the region; and the impact of transnational agencies such as the International Federation of Accountants and the World Bank.

There are three limitations. First, the review of literature omits unpublished research such as PhD theses and working papers. Second, it focusses only on research published in English. As a result, some work may be excluded. Third, it assesses the contribution of a single issue (i.e. the 1999 AAAJ Special Issue) and does not discuss work that preceded 1999.

This paper is aimed at assessing the impact of the 1999 Special Issue but also presents a wide-ranging analytical review of published research on accounting professionalization in Asia since 1999. The paper identifies several areas for future research and proposes a modified model of state-market-community-profession relations. In particular, the paper emphasizes the large and distinctive roles of Asian state agencies and the activities of transnational actors (both those within the profession as well as those that are external).

Scrum is a development methodology that has been rapidly gaining popularity over the last decade particularly for software development teams. The Scrum master is sometimes viewed as a servant leader of the Scrum team. The purpose of this paper is to investigate to what extent Scrum masters actually make use of servant leadership and how this impacts on the team’s effectiveness via mediating processes.

The research followed a quantitative approach. An online questionnaire was prepared and completed by 71 Scrum team members (excluding Scrum masters) and 22 Scrum masters in more than ten organizations based in Western Cape, South Africa.

Scrum masters in this sample extensively used the servant leadership approach, but those who are also appointed as formal team leaders are seen to be considerably better servant leaders by team members. There is a moderately strong correlation between servant leadership of the Scrum master and team effectiveness. It was found that high levels of psychological safety do not necessarily translate into team performance.

Research was only performed at the unit level of analysis and not the team or organizational level. This was a cross-sectional study and variations over time were not considered.

The results confirm the importance of servant leadership skills when identifying and developing Scrum masters, appointing the formal team leader role in Scrum teams and implementing Scrum practices effectively.

As could be established, this is the first time that the role of servant leadership in Scrum teams was formally investigated.

This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting.

This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper.

The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice.

The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations.

This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf.

The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

Infrastructure development through public-private partnership (PPP) route in India has exhibited concerns about not promoting progress toward sustainable development goals, particularly social and environmental perspectives. The purpose of this paper is, therefore, to identify the shortcomings in the Indian PPP procurement process using the key principles of sustainability.

Qualitative research inquiry through grounded theory approach by using the literature and interview source was used to identify the challenges encountered in sustainable infrastructure development of PPP projects. These challenges were, first, reviewed from the perspectives of key sustainability principles and then discussed with the key stakeholders through focused interviews. Furthermore, micro-interlocutor analysis was carried to get an insight on the extent of consensus amongst the experts regarding these identified shortfalls.

The key shortfalls identified from the study that adversely affect progress toward sustainable development include incomprehensive environmental impact assessment and social impact assessment studies; lack of stakeholder and local participation; high bidding and transaction cost; high user charges; improper risk allocation; lack of transparency and accountability; goal conflicts between public and private sector; and lack of skill and knowledge about sustainability.

The study findings will help in devising appropriate strategies for enhancing the mechanisms, policies, and governance structure of PPP process in order to overcome these shortfalls and help in accomplishing the goals of sustainability while developing infrastructure even through PPP route.

The paper presents different insights into PPP from sustainability perspective which has not been the focus of the current studies on PPPs. Sustainability assessment of PPP procurement is an area of research which is in a nascent stage.

Notable Social Studies Trade Book (NSSTB) lists include books selected annually by the Book Review Committee of the National Council for the Social Studies in conjunction with the Children’s Book Council. These lists are excellent resources for teachers who use children’s literature to support social studies instruction in their classrooms. We report our analysis of award-winning titles for primary grades published from 2001-2011. Biographies and books that address topics about families are featured as a starting place for primary grades teachers to begin incorporating NSSTB into their social studies instruction. We conclude by suggesting ways for primary grade teachers to utilize the book lists each year.

Understanding occupational boundaries is vital in the contemporary economy, in which knowledge-based work is a central feature. The purpose of this paper is to identify and decipher boundary work which affects the cooperation and demarcation between human resource (HR) managers and external organization development (OD) practitioners during organization change processes.

Data are based on in-depth interviews with HR managers and external OD practitioners in the Israeli business sector.

Encounters between HR managers and external OD practitioners are potentially volatile given mutual experiences of occupational threat. Three distinct patterns of boundary work for negotiating OD-HR jurisdiction are identified. These yield differential occupational and organizational outcomes.

This study is based on a medium-sized sample of practitioners of HRM and OD in the Israeli business sector. The data focused on one-sided descriptions of occupational relations.

The findings shed light on boundary work associated with fruitful HRM-OD partnerships. This may greatly advance the success of costly organization change and development interventions which demand the collaboration of both parties. Implications are offered regarding the academic education and practical daily management of both groups of practitioners.

Despite their growing relevance, empirical investigations of daily HRM-OD interfaces are scarce. This exploratory research addresses this gap in the literature and offers theoretical and practical insights.

The main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and external audit fees (AFEE), on real earnings management (REM) in an emerging market in the Southeast Asia region, Malaysia.

The data comprises 1,056 observations from manufacturing companies listed on Bursa Malaysia for the four-year period, 2013 to 2016. The study tests IOGM individually and aggregately with REM. Feasible generalized least squares (FGLS) regression is used to test the hypotheses.

The results show that NEDR is negatively and significantly associated with REM. Likewise, AFEE is significantly associated with lower REM. Aggregate IOGM significantly mitigates REM. Additional tests conducted show consistent findings.

This evidence supports agency theory and signaling theory, that a high level of investment in governance monitoring signals a high demand for monitoring and fewer agency problems. It justifies more investment in outside scrutiny and monitoring to limit the existence of managers' opportunistic behavior in concentrated markets. This study relies on an aggregate measure of REM and focuses on manufacturing companies in Malaysia; thus, the results may not be the same using other measurements and samples.

The study, to the best of the researchers' knowledge, is the first to document evidence in an emerging market suggesting that higher NEDR and AFEE are individually and aggregately associated with lower REM. Policymakers, shareholders and researchers may consider investment in these two mechanisms as a proxy of high-quality monitoring that mitigates REM.