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This is exploratory research on the Bruneian sense of motherhood. The pre-socially established religious definition of motherhood is unformulated where; the analysis is located in the inner context of experience. The Western feminist idea defined motherhood as such reality as the “otherness” whereby its common sense justifies sexuality and feminism. The religious significance gives meaning to its spiritual connection, embodying a foundational knowledge of Bruneian proper personhood – being a good, spiritual and respected person. This relates to the importance of the body as an entity of both culture and symbol that has drawn attention to its sociological significance.

The argument here is how religious experience influences the meaning of motherhood in Brunei Darussalam, which underwent a transformation scheme to empower women. Participants were interviewed, and the transcribed interviews were analysed using the reflexive methodology to find out the natural phenomena of motherhood.

The findings indicate that the Bruneian sense of motherhood is regulated through natural norms of femininity, an unformulated knowledge of spirituality, religion and the influence of cultural and religious rituals, such as prayers, consuming pure food, concoction and reciting holy verses from the Quran.

This study reveals to codify and extend the sense of religious obedience through generations. Religion rationalises the spiritual experience and provides the basis of obedience towards a proper development of personhood Bruneian. The idea of motherhood itself recreates a role to empower women, which will initiate opportunities for further studies in Brunei context.

This study aims to examine how companies persuaded their employees to be present at offices during the COVID-19 pandemic and how remote and non-remote work practices affected employee performance.

Firm strategies are assumed to follow the principles of legitimacy and efficiency. However, these principles are often contradictory and incompatible. This study explored how companies legitimized non-remote work during the pandemic in Japan, and how in-person work practices affected individual employee productivity. The authors conducted a survey in the country, and the collected data was quantitatively analyzed.

On the basis of our empirical study on institutional work providing rationales for maintaining existing business practices, the authors found that Japanese companies often used institutional logics that included the inevitability of employees’ obedience to company policy, the lack of employees’ digital resources at home and the necessity of face-to-face customer dealing to legitimize their non-adoption of telework, even amid the emergency. The findings also indicate that the adoption of in-person work was negatively related to individual employee performance.

The current study aims to make a theoretical contribution to the literature on institutional maintenance and institutional work, which, till now, has only focused on institutional change rather than institutional maintenance. Second, few studies have empirically investigated the contradiction between legitimacy and efficiency, although the literature on organizational legitimacy assumes that individuals and organizations are not always rational.

The overall aim of this article is to discuss the conditions and character of collective protest in schools. When do pupils as a collective gain the ability to express critical views on the policies of schools, and what is that criticism about? Using Sweden as an example, I discuss this question by studying the collective organisation of pupils from the 1920s to the 1980s.

The article discusses and compares two phases of pupils' collective organisation in Sweden: one dominated by pupil councils, one by national organisations. The article discusses how pupil councils at individual schools arose in the wake of the 1928 grammar school charter, and illustrates its influence using a case study of a grammar school in Stockholm. Furthermore, the article investigates how national organisations, first formed in 1952, expressed their concerns about national school policies.

The first phase (ca. 1928–1951) was dominated by the idea of discipline, and the main task of pupil councils was to help teachers in maintaining discipline. The second phase (ca. 1952–1989) was instead characterised by a heightened focus on protests and democracy. From then on, the main idea was that pupil councils and national pupil organisations should change the school, making it more suited to the needs of the pupils.

There is much research on university students and student uprisings. However, much of the previous research on the student voice is related to the upheavals of the long 1968. By concentrating its efforts on a limited time period when protest was more obvious, previous research has arguably not been able to discuss transformations over time.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also led tremendous damage to societies. Hence, policymakers and academic researchers have started to explore mechanisms to prevent improprieties in financial reporting and further enhance firm value. Using data from United States (US)-listed companies between 2000 and 2018, this article explores the effect of ex-military executives on earnings quality, the role of financial analysts in their interplay and the firm value implication of earnings quality driven by ex-military executives.

This study employs a firm fixed-effects model to validate the main conjecture and adopts the weighted least squares, Granger causality analysis, instrumental variable approach, propensity score matching, entropy balancing approach and dynamic system Generalized Method of Moments (GMM) estimator to address robustness and endogeneity issues.

Authors reveal that companies run by ex-military senior executives exhibit lower levels of accruals-based and real earnings management than those without. The effect of management military leadership on constraining earnings management is more prominent for companies with low analyst coverage, suggesting that the military experience of executives could be a substitute for external monitoring. Authors also find that these ethical managers alleviate the negative impact of earnings management on firm value and that companies managed by these managers exhibit higher firm performance.

This study highlights the importance of the intrinsic motivation behind the effect of military experience on senior managers' personalities and offers essential stakeholder-related implications regarding the effect of military experience. The military experience of senior managers helps facilitate the attainment of broader corporate governance and economic objectives.

This article adds new insights to the literature on the role of managerial military experience in decision-making processes, financial reporting outcomes and firm performance by employing the upper echelons and imprinting theoretical perspectives.

The purpose of this study is to investigate how cronyism is employed by some married female faculty to secure workplace rights and privileges.

A qualitative research design is employed and interviews were conducted with 32 female academics working at four different universities.

The narrative demonstrates the gendered use of cronyism at work – pre-COVID-19, during which female academics had to work full-time and be present on school campuses, and after COVID-19 pandemic, when academic working conditions changed due to the lockdown of university campuses and the reliance on remote online protocols to fulfil academic duties. The paper shows an increased use of cronyism as a mechanism to reduce heavy workloads. This type of cronyism is known as the expectation of mutual favour cronyism, which means that benefits are exchanged between a female academic and the chair of her department and/or the school rector, but the interests of the university they work in are not taken into consideration.

Virtually, no research exists on the sociocultural determinants of nepotism that undermine the professional performance of female academics at work. The authors draw on social exchange theory and the norm of negative reciprocity to identify the conditions under which social capital is undermined. The results have important implications for theory, practice and future research.

This paper aims to examine the effects of taqwa (God-consciousness) and syukr (gratitude to God) on emotional intelligence (EI) in a Muslim population in Malaysia.

Structural equation modelling tool AMOS was used to test the study’s hypotheses. In total, data were sourced from 302 Muslim employees working in Malaysia's public and private sectors.

Taqwa and syukr positively influence EI, and people with taqwa and syukr demonstrate greater levels of self-emotional appraisal compared with other emotional appraisals. This study also shows that people with taqwa and syukr give increased priority to understanding and distinguishing positive and negative emotions because of their understanding of Islamic teachings. They also exhibit concern with knowing their emotions well before advising or responding to the emotions of others. This may increase their sense of empathy, thereby improving their emotional competency and EI.

The findings indicate that taqwa and syukr predispose Muslims to EI. This study applied the Qur’anic model of self-development, which connects the origin of emotion with the soul, thereby further enriching the literature on the subject. It also highlights the importance of taqwa and syukr to Muslim employees for achieving EI that is useful in creating a harmonious atmosphere in the workplace and prosperous relationships in society.

More pluralistic approaches have recently emerged in entrepreneurship, yet the discipline remains disinterested in the ideological influences underpinning its research and teaching practices. Following Louis Althusser’s work on interpellation, the process by which ideology enrols and consummates its subjects, the chapter examines the interpellation of entrepreneurship-as-practice researchers and draws attention to the powerful nature of ideology. Critical reflexivity is put forward as an exercise to explore the researchers’ beliefs and identity and to tease out their relationship with the discipline. Finally, using three autoethnographic accounts, the chapter argues that the boundaries of the entrepreneurship discipline can only be shifted if and when researchers learn to recognise themselves as ‘the person in the mirror’. The reflexive spotlight also allows researchers to spot ideological breaks and engage in acts of ‘ideological resistance’.