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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.

The paper introduces the autoethnography as a healing and everyday resistance strategy for marginalized voices. The focus is to deliver the author’s own reflections on some key moments and experiences to stimulate the discussion on autoethnography as a critical instrument channeling one’s reflexivity in the higher education context.

The paper draws on a case study of Chinese academic professionals to inspire the discussion on the research and practical values of autoethnography. It also provides conceptual reflections on the political meaning and functions of autoethnography.

The paper highlights two key aspects of autoethnography in the higher education context. Firstly, it emphasizes the importance of autoethnography in navigating the personal political front. Secondly, it promotes the integration of autoethnography into the ordinary lives of overseas Chinese academic professionals for daily healing and resistance.

The paper explores political sensitivity as an important dimension of workplace ethnography. Recognizing political sensitivity avows autoethnography a political act and a research framework, through which the (auto)ethnographer examines his or her own principles for negotiating justice and interpreting the ownership of personal identity against the influx of politically-charged opinions from the surrounding.

Despite the burgeoning popularity of virtual gifting in live streaming, research lacks an in-depth understanding of the drivers behind this behavior. Using para-social relationship (PSR), this study aims to capture viewers’ lively social feelings toward the streamer as the key factor leading to the purchase behavior of virtual gifts. It also aims to establish a theoretical link between PSR and viewers’ holistic experience in live streaming as captured by cognitive absorption and aims to investigates the role of technological features (i.e. viewer–streamer and viewer–viewer interactivity, streamer-level and viewer-level deep profiling and design aesthetics) in shaping viewers’ experience.

Based on 433 survey responses, this study employs a combination of structural equation modeling and neural networks to offer valuable insights into the relationships between the technological environment, viewer experience and viewer behavior.

Our results highlight the salience of PSR in promoting the purchase of virtual gifts through cognitive absorption and the importance of the technological environment in eliciting the viewer experience. This study sheds light on the development of PSR in a technological environment and its relationship with cognitive absorption.

By applying PSR to conceptualize viewers’ perceived connection with the streamer, this study extends the research on purchase behavior in the non-shopping context by providing an enlightened understanding of virtual gift purchase behavior in live streaming. Moreover, by theoretically linking PSR with cognitive absorption, virtual gift purchase and technological features of live streaming, it enriches the theory of PSR and bridges the gap between the design practice of supporting the IT infrastructure of live streaming and research.

This study explores the relevance of film texts in Indian social studies classrooms for students at the upper primary level. It examines how different types of visual texts can facilitate awareness, critical thinking, discussion and action.

Using multimodal discourse analysis (MDA), this paper critically evaluates five selective films from regional cinemas in India and explores their teaching implications for social studies. The study argues that films are vital multimodal resources that can challenge the prevailing narratives in social studies pedagogy. It conveys how the suggestive revised taxonomy could benefit the students. It proposes a classification system for film analysis with discussion and states how films can bring out interrelated themes and encourage deeper, critical inquiry within the curriculum. The study finds discourse around the films and qualitatively stresses dialogue exchange with sentiment analysis using MAXQDA software. Developed by VERBI software, MAXQDA is a product whose name is inspired by the German Sociologist Max Weber, while the ‘QDA' stands for Qualitative Data Analysis.

The films act as multimodal texts, navigators, metaphors, communicative circuits and catalysts. The paper concludes that films can improve and expand multimodal learning of social studies in three ways: films help learners connect emotionally with the concepts, films make the learning process more appealing and extend it beyond classroom boundaries and films offer a unique insight into the socio-cultural subtleties that are often limited in textbooks.

This research pioneers an intersectionality-driven framework for film analysis in the curriculum for Indian upper primary social studies, offering innovative pedagogical tools to enrich Indian curriculum insights and bridge existing knowledge gaps.

As live streaming becomes a widely used online sales mode, previously content-centred anchors are attempting to switch to e-commerce live streaming. The purpose of this research was to explore the mechanisms that prompt consumers to stay or leave after content anchors transfer to live e-commerce broadcasts. In addition, we explored the factors affecting consumption from the perspectives of anchors, consumers and the external environment.

We distributed questionnaires to a group of fans who had experienced the transition of content anchors to live streaming and received back 375 valid questionnaires. Using psychological contract theory, we constructed a theoretical model for the scenario in which content anchors transition to live e-commerce broadcasting and analysed the data using partial least squares structural equation modelling (PLS-SEM).

The results show that circle culture, mainstream culture, initial trust and live streaming content all positively influenced consumers’ attitudes, whilst consumers’ past shopping experiences negatively influenced consumers’ attitudes. The personal charm of the content anchors did not have a significant effect on consumers’ attitudes. Additionally, we found that only anchors with a significant circle culture and good trust levels amongst fans were able to transition to live e-commerce streaming successfully.

This study extends the application of psychological contract theory to the field of e-commerce and describes the transformation of different types of psychological contracts. The paper’s conclusions provide a reference for decision-making and the implementation of transformation by content-based anchors to live streaming, helping them to coordinate their relationships with fans more effectively.

The purpose of this research is to evaluate corruption in the context of India, spanning the period between 1988 and 2021. Additionally, it aims to provide an in-depth comprehension of the factors that drive its prevalence and to propose policy directives for addressing these underlying issues.

The study instead of relying on perception-based measures, takes a distinct approach by formulating a corruption index derived from reported instances, thus ensuring a more objective assessment. Furthermore, we employ stochastic frontier analysis to tackle the issue of under-reporting within the corruption index based on reported cases. Subsequently, an auto regressive distributed lag (ARDL) methodology is applied to ascertain the principal drivers of corruption, encompassing both long and short factors.

This study reveals that corruption in India is notably influenced by economic growth and income inequality. Conversely, government effectiveness and globalization display a tendency to mitigate corruption. However, our rigorous analysis demonstrates that financial development does not wield a substantial influence in our study. Moreover, our inquiry uncovers a nonlinear relationship between economic growth and corruption. Additionally, we ascertain that the long run and short run impacts of corruption remain relatively stable across both models utilized in our study.

This study differs from previous research in the subsequent manners. Primarily, we employed an objective measure to formulate the corruption index, coupled with addressing the underreporting issues via stochastic frontier analysis. Moreover, this study pioneers the identification of a non-linear relationship between corruption and economic growth within the Indian context, a facet unexplored in previous investigations.

Aiming to explore how audience consume and produce media events in the digital, distributed and social era we live in, the paper analyzes the viewing patterns of video news items during a media event (the week of Donald Trump's presidential visit to Israel, the first to a country outside the US), compared to a parallel comparable “ordinary” period (two weeks later, in which no inordinacy events occurred). The comparison focused on simultaneous activities of audiences engaged with the event, with either related (i.e. second screening) or unrelated (i.e. media multitasking).

The research is a diary study based on a dedicated mobile app in which respondents reported their news-related behavior during two periods: a media event period and comparable “ordinary” period.

Participants reported watching significantly more news video items in the first day of the media event week compared to the first day of the “ordinary” week. More than half of the viewing reports of the media event were not on TV. In the media event week, there were significantly higher percentages of viewing reports on smartphones/computers and significantly higher percentages of second-screening reports.

This is the first study that empirically explores the viewing patterns of video news items during a media event, compared to an “ordinary” period, focusing on media second screening of audiences engaged with the event. This comparison may reveal whether (1) media events still retain their centrality in a multi-screen era and (2) the role of the internet and online social media in the experience of media events.

This study aims to explore the impact of decentralized long-term rental apartments on the value of in-community housing from two perspectives of housing price and rent.

This study uses the hedonic model to identify the factors affecting the housing value, and the influence of distributed long-rented apartments on the housing value in the community is analyzed from two aspects of housing price and rent by using the ordinary least square method and propensity score matching method.

The primary finding indicates that decentralized long-term rental apartments increase housing prices while decreasing general rental housing rents in the community, with the average degree of increase ranging from 0.93% to 2.59% and the average degree of decrease ranging from 2.23% to 4.34%. According to additional research, the prices of houses within communities rise by 0.042% for every 1% increase in the share of decentralized long-term rentals, while the rents for other types of rental property fall by 0.162%.

The government can regulate the housing market by regulating the access and layout of distributed long-rent apartments.

The findings of this study indicate that the existence and share of distributed long-rent apartments have a heterogeneous impact on the housing price and rent in the community, respectively.

Consumers are increasingly spending more time on social media platforms to cope with anxiety and loneliness resulting from the recent pandemic. The extraordinary times, characterised by isolation and lockdown, has placed increasing dependence on online technology as a coping mechanism in which social media influencers (SMIs) served as the human face of brands, helping both consumers and brands maintain human connection. How should practitioners navigate their social media campaigns in this changing environment?

To answer this question, the Source Connectedness Pyramid is proposed to help explain and compare the interactions between consumers and SMIs in ordinary and extraordinary times.

In their interactions with influencers during ordinary times, consumers are satiated with influencer source characteristics of attractiveness, trustworthiness and expertise. However, during extraordinary times, consumers substitute their usual preference to focus on connectedness, characterised by relatedness, belongingness and attachment.

The empirical study within this paper lends support to this proposition and offers additional insights. The proposed Source Connectedness Pyramid contributes to influencer communication theoretically and has strategic implications for practitioners when navigating their social media campaigns in these extraordinary times.

While science has researched the impact of air pollution on human health, the economic dimension of it has been less researched so far. Renewable energy consumption is an important factor in determining the level of life expectancy and reducing health expenditure. Thus, this study aims to investigate the impact of renewable energy, carbon emissions, health expenditure and urbanization on life expectancy in G-7 countries over the period of 2000–2019.

This study has adopted a novel Method of Moments Quantile Regression (MMQR). Furthermore, as a robustness check for MMQR, the fully modified ordinary least square, dynamic ordinary least squares and fixed effect ordinary least square estimators have been used.

The results indicated that renewable energy consumption, health expenditure and urbanization lead to an increase in life expectancy across all quantiles (5th to 95th), whereas higher carbon dioxide emissions reduce life expectancy at birth across all the quantiles (5th to 95th).

The empirical findings conclude that governments should recognize their potential in renewable energy sources and devise policies such as tax-related regulations, or relevant incentives to encourage further investments in this field.

This paper in comparison to the other research studies used MMQR to investigate the impact of factors affecting life expectancy. Also, to the best of the authors’ knowledge, so far no study has investigated the impact of renewable energy on life expectancy in G-7 countries.