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This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for allocating local authority funds more fairly for poor residents. This paper aims to shed light on the institution of budgeting in a democratically elected local government under austerity.

This paper uses world culture theory, the study of the devolution of cultural authority to individuals and organisations through which they turn into agentic actors. Based on a field study of Newcastle City Council’s (NCC’s) budget-related practices, the paper uses the notion of actorhood to explore the use of fairness in austerity budgets.

This paper documents how new concerns with fairness gave rise to new local authority practices and gave NCC characteristics of actorhood. This paper also shows why it might make sense for a local authority that is managing austerity budget cuts and cutting back on services to make more detailed performance information public, rather than attempting to hide service deterioration, as some prior literature suggests. This paper delineates the limits to actorhood, in this study’s case, principally the inability to overcome structural constraints of legal state power.

The paper is suggestive of ways in which local government can fight inequality in opposition to central government austerity.

To the best of the authors’ knowledge, this is the first qualitative accounting study of actorhood. It coins the phrase fairness assemblage to denote a combination of various accounting technologies, organisational elements and local government practices.

The purpose of this paper is to investigate how professional men in dual-career relationships craft and enact their fatherhood role ideologies during the transition to fatherhood. In particular, the authors focus on the impact that the development of a more involved approach to fatherhood has on the mother's ability to combine career and family.

This study utilizes a longitudinal, qualitative methodology. Pre- and post-natal interviews were conducted with 18 professional men in dual-career heterosexual relationships.

Although the traditional mode of fatherhood that is rooted in breadwinning continues to be the dominant approach among working fathers in the US, new modes of more involved fathering are emerging. The results of the study indicate that a general shift away from a strict, gendered division of household labor is taking place in today's dual career couples, and this is leading to an increase in men's involvement in childcare. Further, although much of the extant research conceptualizes fatherhood as a role typology, the results reveal that all fathers are involved in caring for their babies, though to varying degrees. Thus the authors propose a continuum of involvement. Finally, the authors discovered how men are finding creative ways to use official and unofficial workplace flexibility to be more involved at home.

The findings offer novel insights into the factors that encourage involved fathering. The authors encourage organizations to create more supportive environments that foster involved fathering by extending paid parental leave benefits to men and providing more access to flexibility.

As every day work is central to people's lives and events serve as significant contextual factors, examining what impact the coronavirus disease 2019 (COVID-19) pandemic restrictions had on knowledge workers warrants further investigation. The author's research question investigated how employees in the London Insurance Market had made sense of their work identities during a period of mandated remote work and isolation from co-workers, leaders and others, amidst a turbulent environment. To address this enquiry, this research drew on Goffman's institutional, dramaturgical and stigma theories.

Data used in this research are from an ongoing PhD study of how individuals conceive, construct and conduct their careers in this field. As individuals and their social worlds are interwoven, a qualitative methodological approach was employed in this research.

Participants were thrusted into a position where they had no prior knowledge what identity they should adopt in a situation which had totalising characteristics. The loss of clear boundaries between work and home setting caused a deterioration of participants' work identities whilst physical separation from their institutions and co-workers posed a risk of disconnecting their past work identities from the present. Moreover, participants' experiences of deterioration and disconnection were intertwined with their demographic and occupational identities.

This study aligns with existing research on identity work, emphasising the crucial role of social interaction in the formation of work identities. However, it also highlights that the establishment and sustenance of work identities is also reliant on individuals having separate frontstage and backstage settings to understand and interpret their conduct and those of their significant others.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

Although recent literature has examined diverse measures adopted by SMEs to navigate the COVID-19 turbulence, there is a shortage of evidence on how crisis-time strategy creation behaviour and digitalization activities increase (1) sales and (2) cash flow. Thus, predicated on a novel strategy creation perspective, this inquiry aims to investigate the crisis behaviour, sales and cash flow performance of 528 SMEs in Morocco.

Novel links between (1) aggregate wage cuts, (2) variable operating hours, (3) deferred payment to suppliers, (4) deferred payment to tax authorities and (5) sales performance are developed and tested. A further link between sales performance and cash flow is also examined and the analysis is conducted using a non-linear structural equation modelling technique.

While there is a significant association between strategy creation behaviours and sales performance, only variable operating hours have a positive effect. Also, sales performance increases cash flow and this relationship is substantially strengthened by e-commerce digitalization and innovation.

Theoretically, to the best of the authors’ knowledge, this is one of the first inquiries to espouse the strategy creation view to explain SMEs' crisis-time behaviour and digitalization. For practical purposes, to supplement Moroccan SMEs' propensity to seek tax deferrals, it is argued that debt and equity support measures are also needed to boost sales performance and cash flow.

This study aims to explore antecedents of supporting local food branded by a sustainable state-operated agricultural marketing program (SOAMP). Cultural values and pro-environmental attitudes were examined as well as their effect on purchase and word-of-mouth intent.

The values, attitudes and behavior model served as the framework for testing the measurement and structural models and mediation effects. A total of 259 individuals participated in the online survey.

Structural model was a good fit to the data. The values of collectivism and long-term orientation were the strongest predictors of intent to purchase and spread word of mouth about SOAMP branded products. Green consumption attitudes mediate the relationship from collectivism value to intent to support products branded by a sustainability marketing program.

This study is original in that it challenges the notion that local food consumption is primarily driven by pro-green attitudes. To the best of the authors’ knowledge, it is also the first of its kind to approach local food and pro-green consumption from a cultural perspective by using Hofstede’s cultural values scale to explore how individuals’ values affect their support of products branded by a sustainability marketing program.

Consumers may enjoy the information sharing and social support made available when a social media platform is used for pre-purchase research; however, do consumers reevaluate the privacy and security of the platform differently when ordering and payment capabilities are added? As social media systems have evolved into social commerce platforms (SCPs), individuals are often faced with whether to complete a purchase they have been researching or switch to a traditional e-commerce platform to complete the transaction. This research examines consumer trust formation in the SCP channel and how consumer interest and engagement in the channel are maintained and influence consumer decisions to purchase via the SCP.

Based on trust and involvement literature, a research model was conceptualized to capture consumer beliefs about SCP privacy and security and whether the SCP can be trusted, using these inputs into subsequent consumer interest, engagement and decisions on whether to use the SCP for purchasing. The research model was empirically tested using the panel data's structural equation modeling (AMOS) (n = 405). The data showed acceptable reliability and convergent validity, while the original research model provides predictive validity and theory-confirming insights.

Results confirm that consumer perceptions of privacy and security play a crucial role as decision criteria, informing their judgments of whether a new social commerce channel can be trusted enough to conduct purchases. Further, consumer trust supports their interest in the SCP, resulting in enduring and enhanced behavioral use and, to a lesser extent, purchase intent. Still, a majority of this sample declined to purchase using the SCP and rather preferred to transact on tried and trusted traditional e-commerce sites.

This study is among the first to examine trust formation in new SCPs, where consumers are deciding to expand their engagement level from social and informational to commercial.

This study examines the cultural history of the Api-Opi deity in Opi, Nsukka, Enugu State of Nigeria. The study sets out to examine the re-emergence of youthful worshippers of Api-Opi, despite the penetration of Christianity in the area.

The study employed ethnographic observation and field visits to the shrine of Api-Opi in Opi community of Enugu State, Nigeria. In addition, this study uncovers new information drawn from semi-structured interview questions undertaken in the study area between March and October of 2019.

Against certain claims on the impact of Christianity on Africa's traditional religions, the study found that the Api-Opi deity has withstood these post-colonial changes, growing its followership, particularly amongst the youths. It demonstrated the resilience of Igbo Traditional Worship System even in the midst of culture clash and religious iconoclasm advanced by Christianity in Igboland, Nigeria.

Evidence from this study helps debunk the notions of Eurocentric scholars who say African traditional religions are fetish, barbaric or primitive. It also shows how indigenous communities have protected and preserved their religious heritage despite the wave of modernization and other eternal influences. The study contributes to the increasing conversations about the role of traditional religion in the cultural resilience/revitalization of indigenous communities.

The purpose of this study is to offer the bibliometric analysis of the Journal of Knowledge Management (JKM) to understand how the literature has developed over time.

This study used bibliometric approaches to analyze a sample of 669 studies from 1997 to 2021. This study focused on performance analysis and scientific mapping of articles using the R package.

The results indicate that the number of publications during the period has significantly increased which shows a growing interest of researchers in the JKM. This study highlights new emerging themes such as change management, change readiness, product innovation and digital libraries which uncover exciting avenues for new research opportunities. USA and UK were the most productive countries in terms of the number of citations followed by few European countries including Spain, Finland, Germany and Sweden. However, it is worth noting that India was the most productive country in the emerging economies.

This study will act as a guide for researchers of various fields to evaluate the development of scientific publications in a particular theme over time, especially for those who are in the field of knowledge management (KM).

This study aims to accomplish the systematic bibliometric analysis of the JKM for more than two decades, providing useful insights into the key developments in the field of KM. This study is more rigorous and comprehensive in terms of the analytical techniques used.