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This paper shows how Bruno Latour’s novel work and methodological approach can enrich management and organization studies, accounting and science and technology studies on what it takes to redesign sustainable societal infrastructures. Latour’s notions of trials of strength, macro-actor and design as redesign are used in a case study to describe and analyse how the laboratory becomes decisive in negotiating the bridge design and project budget to the benefit of a more sustainable transport infrastructure.

Latour’s notion of the detective-author is used to research and write a longitudinal qualitative case study that reconstructs the project processes and chain of related events by following the actors/actants.

The case analysis shows how a project design becomes an emerging powerful macro-actor through the mobilization of laboratory simulations and calculations. The role of the project budget changes; from a strong supporting role as input to a decision option in favour of a cheaper stayed bridge to a weak role as an output from a process of redesign supporting a much larger, costlier and more sustainable suspension bridge.

We use Latour’s methodological approach to engage primarily in detailed process descriptions to go beyond the often-pointless call for further theory development and to rather account for what is at work in specific situations. Latour’s notions of redesign as an outcome from trials of strength, we consider a useful approach to further our understanding since it also takes account of the distributed knowledge production that is integral to the actors’ cognitions and recognitions. Relatedly, the specific Latourian notion of redesign opens up new avenues for researching the more or less powerful role accounting devices such as a project budget can play in valuing, supporting and/or undermining the design of sustainable societal infrastructures.

This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of metaphors to make OCI plausible and intelligible.

This interpretative paper draws on a collection of 21 interviews with experienced auditors. The analysis first uncovers metaphors that naturally surface within the talk and sensemaking of auditors about OCI (elicited metaphors). The authors then encapsulate these elicited metaphors into second-order constructs (projected metaphors) to synthesize and further explain auditors’ practical sensemaking.

Auditors conceive OCI as a “safety” that ensures the well-functioning of fair value accounting, metaphorically qualifying this notion as a “necessary evil”, a “passage obligé”, and a “parking lot” resolving fair value-related issues and aberrations. Auditors also metaphorize OCI as a “purifier” that allows “polluted”, “noisy”, and “unloved” items to be “parked” outside net income.

The study’s findings further the understanding of auditors’ tendency to remain uncritical throughout their sensemaking process. Making sense of professional standards of practice through metaphors indubitably involves shadowing and silencing other worldviews.

This paper extends knowledge of auditors’ sensemaking, specifically showing how auditors easily make sense of complex notions even in the absence of conceptual grounds. This study also highlights that metaphors are a powerful sensemaking device that auditors mobilize to render complex notions intelligible and mitigate IFRS inconsistencies.

Through Bourdieusian sociology, this study aims to interpret a globalized symbolic environment ward by the States and dominated by organizations through the States’ Nobilities enticing and the Euro-American influences disseminated by the cultural circuit of capitalism in the inculcation and incorporation of a class habitus conniving with this logic of domination.

This study has developed a theoretical essay based on the contributions of Bourdieusian sociology to discuss and understand the following concepts and their respective relationships: symbolic environment, globalization, organizations, State, State Nobility, Euro-American influences, cultural circuit of capitalism and class habitus.

The arguments built throughout this theoretical essay recognized how class habitus on environment contributes to organizations establishing themselves as a space that consolidates and replicates the domination logic. As indicated, the State Nobility is an intermediary element between dominant organizations and the State, as dominated.

This theoretical essay signals that less harmful alliances between organizations, the State Nobility and the State could culminate in social, environmental and economic scenarios provided with more inclusion, diversity and preservation.

This study presents an in-depth conceptual analysis to hold power structures responsible as direct and indirect drivers of environmental problems, with their different proportions and severity levels, affecting the planet.

This study proposes an alternative lens to debate and question how much the results presented by the contemporary world order compensate (if in any way) the damage that invades and deteriorate environmental assets.

This introduction provides the methodological framework for the book, approaching the business of football through the lens of its most reliable consumers – the fanbase. Fan cultures necessarily inform the normative understanding of a football club, due to the popularly held belief that it is the fan’s – or some reified idea of the fan – that is the permanent feature of a football club and that provides its identity. Players and owners come and go, but the relationship between the club and the fan is, theoretically, never-ending. In truth, this is never a real fan who could exist, but a constructed image of the fan built out of other narratives and that, at some level, football fans associate themselves. This fan is no one in particular, but is drawn from a close reading of football culture and identifying the directives of the traditional fan. Utilising a combination of critical theory and the existing literature on football club ownership, our goal is to reveal the distinction between how people talk about the social dimension of football clubs, and how they actually relate to their fans and the wider world in the era of late capitalism. A club is not simply the romanticised notions held by those within the games, but, as with all businesses, it is also the product of it conducts itself in a series of other networks of exchange. Often irreconcilable with the aforementioned romantic notions, these networks often get hidden by the prevailing discourse.

The study explores diverse and critical understandings of “international” in a higher education curriculum context, situated in a curriculum review of a postgraduate taught programme entitled “International Education” at a university located in England. Our study problematises and decentres some dominant, normalised notions of “international”, exploring critical possibilities of engaging with the term for higher education internationalisation.

We examined a set of programme curriculum documents and conducted a survey exploring teaching staff’s uses and interpretations of “international” in their design and delivery of course units. Through a thematic analysis of the dataset, we identify what “international” might mean or how it may be missing across the curriculum.

Our findings suggest a locally-developed conceptualisation of “international” beyond the normalised interpretation of “international” as the inclusion or comparison of multiple nations, and different, other countries around the global world. More diverse, critical understandings of the term have been considered, including international as intercultural, competences, ethics, languages and methods. The study provides an example approach to reflective scholarship that programmes can undergo in order to develop clarity, depth and purposefulness into internationalisation as enacted in a local curriculum context.

The study provides a first step towards establishing clearer guidelines on internationalising the curriculum by higher education institutions and individual programmes in order to challenge a superficial engagement of “international” within internationalisation. It exemplifies a starting point for making purposeful steps away from normalised notions and assumptions of international education and facilitates development towards its critical, ethically-grounded opportunities.

Place-based, social studies teaching and learning has the potential to foster engaged citizens connected and committed to improving their communities. This study explored the research question, “In what ways do classroom and field-based experiences prepare teacher candidates (TCs) to make connections between place-based education and elementary social studies education?”

This qualitative case study examined how elementary TCs learned about, researched, curated and created place-based social studies educational resources related to community sites. Data collection included TCs’ Pre- and Post-Course Reflections as well as Self-Evaluations, which were analyzed using an inductive approach and multiple rounds of concept coding. Several themes emerged through data analysis.

The authors organized their findings around three themes: connections (i.e. place becomes personal), immersion (i.e. learning about place to learning in place) and bridge building (i.e. local as classroom). The classroom and field-based experiences in the elementary social studies methods course informed the ways in which TCs learned about and connected to the concept of place, experienced place in a specific place (i.e. downtown Statesboro, Georgia), and reflected upon the myriad ways that they could utilize place in their future elementary social studies classrooms.

TCs (as well as in-service teachers and teacher educators) must become more informed, connected and committed to places within their local communities in order to consider them as resources for elementary social studies teaching and learning.

Embeddedness has gained prominence in entrepreneurship studies. However, the notion that the embeddedness metaphor relates to “market” structures prevails in studies in the area. Entrepreneurship scholars still know little about whether entrepreneurs are eventually embedded in other structures whose relationships go beyond the restricted dimension of the interested actor’s assumption. This study aims to propose investigating the social structures in which a specific type of entrepreneurship, the religious one, is embedded.

The research was qualitative, using interviews as an evidence collection instrument. A total of 17 entrepreneur-pastors responsible for business churches in Brazil and eight parishioners took part in the study.

Religious entrepreneurs are embedded in market structures, corroborating a perspective that associates embeddedness with the utilitarian notion. At the same time, entrepreneurs are embedded in two other social structures: reciprocity and redistribution.

This article emphasizes the relevance of going beyond the predominant perspective associated with the utilitarian and rationalized understanding of embeddedness in relationship networks.

This study makes essential contributions. Initially, it attests to the utilitarian perspective of Granovetter’s embeddedness while suggesting incorporating two other dimensions into the metaphor. By highlighting this, this article stresses the need to reinterpret the metaphor of embeddedness and how entrepreneurship scholars use it. Further, by emphasizing the need to consider embeddedness in networks beyond its still utilitarian perspective, this paper highlights unexplored opportunities for entrepreneurship scholars.

For researchers and sector agencies around the world, poor academic integrity is seen as a significant risk to universities (Bretag & Harper, 2017; QAA, 2020; TEQSA, 2019). Given the existential threat that acts of academic misconduct are deemed to pose to higher education, interest in ways of developing academic integrity is correspondingly high and often invokes the concept of values (Macfarlane et al., 2014; Morris, 2018). However, to ascribe to academic integrity, the status of a self-evident, perhaps universal, value of contemporary higher education is contentious on many levels. This chapter takes in turn three of the most common ways in which students and scholars infringe on the principles of academic integrity – plagiarism, collusion, and contract cheating – and explores what the prohibiting of each of these acts reveals about the values of contemporary higher education. It argues that, far from neutral or universal, the values of academic integrity appear both normative and culturally specific, promoting a particular conception of higher education which risks excluding large sections of the global population. To counter this, the notion of threshold values – borrowing from Meyer and Land's (2005) notion of the “threshold concept” – is proposed, identifying the development of shared values as crucial to ensuring that contemporary, globalized universities are inclusive and accessible spaces.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.