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The purpose of this paper is to explore the use of blockchain technology in contested markets. The authors specifically consider the development and utilization of this accounting system as a device that might democratize contested markets for vulnerable populations, supporting contested entrepreneurs while “cooling” the moral contestation to the market.

This study analyzes the relationship between vulnerable populations and contested market activities, the inclusive development and potential trust created by a blockchain accounting information system and how this interaction potentially creates support for economic and social systems.

This paper demonstrates that, in an era of decreased trust especially as it relates to a digital, globalized marketplace, blockchain has the potential to create democracies of access, trust and agency. This system overcomes many of the deficiencies associated with transparency and accountability and connects market participants with society, strengthening its potential to bridge two opposing vulnerable population viewpoints necessary for possible contested market development.

The authors contribute to a deeper understanding of the role of emerging technologies in the interconnectedness between vulnerable populations in a contested market. Recognizing that blockchain is an imperfect version of its ideal intention, the authors also discuss the limitations of the system with respect to corruption, collusion and potential issues of adoption, and how this reduces the influence of blockchain as a “cooling” device within contested markets.

The authors provide an illustrative example whereby an entire industry might be persuaded from avoidance to promotion of new traceability devices and supported in the development of an accessible market.

Global government's economic support for social systems continues to experience significant declines. With ever-degrading healthcare, infrastructure, public education, childcare, etc., new sources of economic influx are often desired. One potential source of additional funds is from the tax revenues derived from contested market transactions, those stigmatized industries often operating illegally. With substantial public distrust, blockchain potentially provides such industries with democratization and the trust necessary to transition the industry into a legal environment, with tax revenues benefiting various social systems.

This study goes beyond the preliminary discussions of the benefits and consequences of blockchain. Instead, the authors focus on the use of blockchain within contested markets and its ability to influence vulnerable populations. The authors also consider the use of blockchain-based accounting information systems to provide a holistic and more democratic platform from a regulatory, market participant and societal standpoint.

This article aims to critically explore current forms of neoliberalism and their impact upon the moral economy. The authors examine how the dominant neoliberal political economy impacts upon three overlapping registers: individual subjectivity, national reconstructions and organizational transformations. These three registers are fashioned by, and subsequently help to reproduce, the contours of the prevailing politico-economic system. The market-driven ethic of neoliberalism, however, is diametrically opposed to that of a moral economy concerned with universalism and equality in meeting human need.

This is a conceptual theoretical piece.

The result is that the latter have been replaced by competitive individualism as societies reconstruct themselves in the image of the market place. This profound cultural shift is well known, but in this article, the authors will claim that it has in turn had a profound impact upon individual subjectivities and the key institutions and organisations that have long formed the basis of the Western social democratic consensus.

It is original because it theorises the impact of neoliberalism on organisations.

The purpose of this paper is to get a deeper understanding how not-for-profit organizations (NPOs) discursively legitimize their corporate engagement through cross-sector partnerships (CSPs) in general, and particularly how they construct legitimacy for partnering with firms involved in the commodification of water. The paper seeks to shed light on the values embedded in these discursive accounts and the kind of societal effects and power relations they generate, and the authors are particularly interested in understanding the role of modernity in shaping their responsibilities (or lack of them) via various technologies and practices

Drawing on critical discourse analysis (Fairclough 1995), the authors analyze the discursive accounts of three water-related CSPs involving the three biggest bottled water producers in the world (Nestlé, Coca-Cola and Danone) and three major non-profits (The International Federation of Red Cross and Red Crescent Societies, the World Wildlife Foundation and the United Nations Educational, Scientific and Cultural Organization).

The NPO’s legitimate their corporate engagement in the water CSPs through the use of two global discourses: global governance discourse and the global climate crisis discourse. Relief from responsibility is achieved through three processes: replacement of moral with technical responsibility, denial of proximity and the usage of intermediaries to whom responsibility is outsourced.

This paper explores the processes of legitimizing accounts for CSPs, particularly focusing on NPO discourse and their use of CSR elements and the consequences of such discursive constructs, and this has received little to no attention in previous research.

This article examines the interventions from municipality, state and other actors in the Gellerup estate, a Danish “ghetto” by focusing on the youth problem and its construction, by examining a cross-disciplinary academic workshop intending to “solve the youth problem” of the estate.

The article is based on the two authors' participation in the academic workshop, as well as their continued engagement with the Gellerup estate through separate project employments and ethnographic research projects in the estate, consisting of both participant observation and interviews.

In the article the authors suggest that the 2015 workshop reproduced particularly the category of idle urban young men as problematic. The authors analyze this as a form of “moral urban citizenship”. The article also analyzes some of the proposed solutions to the problem, particularly architectural transformations, and connects the Danish approach to the problems of the “ghetto” to urban developments historically and on a global scale.

Cross-disciplinary academic attempts to solve real-world problems are rarely incorporated as ethnographic data. In this article the authors attempt to include part of their own practice as academics as valuable data that opens up new perspectives on a field and their own involvement and analysis of it.

A longstanding quantitative finding from surveys of public perceptions of hazardous technologies is that women and men respondents tend to express different levels of concern when asked about environmental and technological hazards. Traditional psychometric risk perception research has provided extensive empirical descriptions of this “gender effect”, but is criticised for having less success in developing substantive theory linking observations to socio‐cultural explanations to explicate this effect. The purpose of this paper is to build a theoretical platform to account for the existing empirical findings on gender and perceptions of risk.

The paper presents a critical synthesis, drawing upon theory in contemporary risk research, gender theory, social studies of science and feminist studies of epistemology.

A theoretical platform is developed concerning the operation of gender as a regulatory process involving norms and discourse. The role is identified of moral discourses, hegemonic masculinities/gender authenticity, and epistemic subjectivities as plausible ways of understanding the gender–risk effect in risk perception.

A novel theoretical exploration is provided of the relationship between gender and risk perceptions. Conceptual development in the gender and risk arena could be further refined by applying the theoretical platform developed here to empirical analyses and, to investigate its relevance to understanding how people discuss, deliberate and reason about risk issues.

Much of the existing literature fails to offer adequately grounded theoretical explanations for the observed empirical finding on gender and risk. This paper is the first to utilise a non‐essentialist reading of the gender‐risk effect by developing the “effects made by gender” approach.

This study aims to explore: consumer experiences of intense moral dilemma arising from identity multiplicity conflict, expressed in the marketplace, which demand stark moral choices and consumer response to intensely felt moral tension where their sense of coherent moral self is at stake.

The authors gathered ethnographic data from amongst ethical consumers, and theorised the data through theory of life projects and life themes to explain how multiplicity can become an unmanageable problem in the midst of moral dilemma.

The authors reveal that in contrast to notions of liberating or manageable multiplicity conflict, some consumers experience intense moral anxiety that is unmanageable. The authors find that this unmanageable moral tension can provoke consumers to transform self and consumption choices to construct a coherent moral self. The authors identify this transformation as the meta life project.

This work contributes to knowledge of multiplicity, consumer life themes and life projects, moral dilemma and ethical consumption by showing that some experiences of moral anxiety arising from multiplicity conflict are unmanageable, and these consumers seek moral self re-unification through the meta life project.

This study provides practical guidance to companies, marketers, public organisations and activist groups seeking to understand and harness consumers’ moral codes to promote ethical consumption practices.

The authors extend current theory of multiplicity into the moral domain to illustrate limitations of framing consumer experiences of multiplicity conflict as being either liberating or manageable when consumers’ sense of moral self is at stake. This article is of interest to academic, marketing practitioner and public policy audiences.

As the forces of globalisation gather pace, national economics are becoming more internationalised and interdependent, and the power of individual nation‐states is being diminished in relative terms. Increasingly, individual countries are less able to control their national economics. One consequence of these developments is that regulatory structures and processes are becoming more internationalised and a variety of modes of global governance is emerging. These shifts in regulatory power are apparent in the growing influence of bodies such as the Basle Committee on Banking Supervision (BCBS); the Financial Action Task Force (FATF); the International Organisation of Securities Commissions (IOSCO); the Organisation of Economic Cooperation and Development (OECD); and the World Trade Organisation (WTO). Similar shifts are facilitated through networks of specific agreements between professional and industry associations, and state‐sanctioned self‐regulatory organisations (in particular through Memoranda of Understanding — MoUs). However, although there is a trend towards growing regulatory harmonisation, different national and cultural influences impact upon national systems of regulation, and in international contexts these values may conflict. Given these developments, it is becoming increasingly important to understand how regulatory structures and standards function in different countries. Two elements that are constant in nearly all jurisdictions are the acknowledgement of public‐interest concerns in regulatory systems and the need for compliance with regulatory standards. This paper considers the issue of regulating against white‐collar crime in the financial services sector in the contexts of promoting regulatory compliance and the representation of notions of the public interest.

Recent technological developments in healthcare have enabled an increased number of organ transplantation surgeries. At the same time, there is an increase in the number of people awaiting organ transplant, coupled with the difficulty in donation. To bridge this gap, this study aims to propose to evaluate the effect of three types of beliefs (clinical beliefs, financial incentive beliefs and beliefs on the social benefits of altruism and solidarity) on the intention to donate organs. Moreover, this paper uses the attitudes in relation to donation to explain the effect of these beliefs on the intention to donate organs.

The research was conducted using a survey of 422 Brazilian participants and a mediation analysis to test the mediation hypotheses.

The results suggest that the effect of three types of beliefs (clinical, economic order and social solidarity) influence the intention to donate organs indirectly through the formation of attitudes concerning organ donation.

This article contributes to the understanding of the formation of organ donation intentions and the role of different types of beliefs in the formation of such intentions.

The findings extend the discussions regarding the role of beliefs in the formation of attitudes and intentions of organ donation and have significant value in creating public policies that further promote organ donation.

There is no comparative research into the Chinese (PSB) police and the Indian police generally and none on police corruption in particular. This paper aims to show what police corruption and malpractices look like in China and India and offer up some suggestions as to why wide spread malpractices persists.

Horses’ mouth qualitative research is supported by primary public and police survey data.

There are many similarities in corruption “tricks of the trade” in both the countries, as well as in the reasons for its persistence. However, petty police corruption is more pervasive and less subtle in India. But both the forces suffer from politicization of policing, criminalization of politics, culture of tolerance towards substantive justice over procedural justice and master/servant attitude towards the public. In China, the police have administrative powers beyond criminal legislation, and Indian corruption is underscored by the culture of “Jugaad”.

This is largely a qualitative research, so the usual arguments regarding limitations on its generalization applies. However, the insights in this article may provide some understanding of this under-researched topic and may stimulate further research in this field. It may also offer pointers to potential solutions for practitioners and policymakers.

By providing data on what corruption looks like and why it persists, policymakers can use the findings of this study to develop measures to address them. In so doing they would create a police service in India and China that is less prone to corruption and misconduct, thereby increasing public trust in these institutions.

Peace and security is a prerequisite condition for economic and social modernization through the rule of law. Reform of the police is a critical success factor in this process. Therefore, by reforming the police, India and China stand a better chance of eradicating poverty and reducing inequality.

There is little in the way of research into the Chinese Police and none into Chinese police corruption. There is also no comparative study of the Chinese and Indian police generally and none on police corruption in particular.

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.

This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.

The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.

The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.

This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.