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The study explores the evolution of Indian domestic electronics manufacturing post-economic reforms and also investigates the lack of natural growth stages among Indian start-up/SME electronics manufactures.

The theoretical framework is inspired by Dawar and Frost's survival strategy theory that local companies may follow to overcome competitive threats from MNCs. The study adopts a qualitative methodology, more precisely, a phenomenological approach to walking through policy/regulatory reforms amid market distortions, technological gaps and colonial mindset from the perspective of Indian domestic electronics manufacturers. The study has adopted Gioia method of data analysis to inductively suggest a few research propositions.

The phenomenological approach revealed eight essential structure (essence) narratives to explore the complex issue that plague the industry: make in India, made in India, preferential market access strategy, equitable market access strategy, blue ocean strategy, competitive positioning strategy, technical capability and importance of policy/regulatory arbitrage.

The situation of Indian electronics manufacturing units is comparable to the bonsai tree situation, where natural evolution in business stages does not exist; they are born and die as start-ups/MSMEs. The study advocates for equitable market access by removing market distortions. The long-term solution may lie in making available locally manufactured products as a dependable alternative to the imported products or produced locally by MNC OEMs in terms of cost, quality, technology, volume, after-sale service and integrated supply chain.

While the favorable FDI policies, digital India and make-in India initiatives have strengthened domestic electronics production, it is yet to significantly impact India's position in global trade, including manufacturing and exports.

The purpose of this article is to phenomenologically explore the reflective practices of leaders in public organisations amidst a complex societal context in combination with rapid changes. In this article, the authors specifically explore the lived experiences of public leaders to generate new hypotheses concerning their reflective practices.

The phenomenological methodology consists of analysing the lived experiences of 13 public leaders, collected in an in-depth interview and written reflections.

The thick data offer new and up-to-date insights into the daily experiences of public leaders concerning their challenges, the effect of the addictive and alienating forces, their reflex to withdrawal when facing emotional incidents and the effects of their contradictory mindsets.

The practical implication is a critical approach towards reflective practices of public leaders. The risk is that reflectivity is approached as a socially desirable instrumental ritual. Considering the needs and desires the public leaders shared, the authors wonder: Is there a growing importance of reflective time and space – or, above all, meaningful relations and resonant moments amidst the alienation forces?

The phenomenological exploration offers concrete insights into the daily experience of public leaders', as opposed to the often-abstract theory. The new hypotheses provide a new starting point for further critical phenomenological research.

This study used phenomenological narrative methodology to get insights into lived experiences of 10 Asian immigrant woman scholars in science, technology, engineering, and mathematics (STEM) in US institutions of higher learning. A feminist research approach overall guided the study. The concepts and theories of intersectionality, cultures of the academy, mindset, and mind tools framed the examination of the impacts of gender and work–family–community environments on the career pipeline of this group of women. The data were from two sources: (1) 48 documents on the participants and their institutions and (2) in-depth semi-structured interviews with these 10 participants. The findings show that gender and environment impacted the Asian women scholars’ career pipeline and advancement differently. On the negative side, barriers separately or jointly rooted in gender-based, racial, and hierarchical biases at stages of their career pipeline, from professional education to faculty appointment and leadership, challenged them. On the positive side, other gender-based and environmental agents and interventions supported them to overcome obstacles to their upward career mobility. This chapter has implications for how higher education institutions can improve their gender-based and environmental policies and praxis and facilitate the advancement of Asian immigrant women in STEM. It also has implications for how Asian women can prepare themselves to be successful in academic STEM careers.

This article explores women entrepreneurs' lived experiences in their interactions with government enterprise support agencies. It investigates the relationship between gendering and Entrepreneurial Orientation (EO), as a normative orientation adopted at the institutional level and justified by an economic rationale. It also explores how women entrepreneurs articulate their experiences through embodied metaphors and image schemas, shedding light on how they navigate the institutional entrepreneurial space.

This study is framed within the concept of Phenomenological Orientation as conceptualised in feminist phenomenology. It applies Interpretative Phenomenological Analysis, a qualitative methodology focused on interpreting accounts of first-person lived experiences of a phenomenon. It combines IPA with Conceptual Metaphor Theory to understand women's articulation of their embodied relationship within the entrepreneurial space.

Findings reveal that the entrepreneurial orientation functions as a gendering process within entrepreneurial institutions, reinforcing masculine hegemonic ideals and marginalising women entrepreneurs. Women's phenomenological orientations often diverge from the normative entrepreneurial orientation, highlighting the need for a more inclusive framework in institutional entrepreneurial spaces.

This article contributes to women's entrepreneurship literature by underlining the temporal dimension of entrepreneurship and the tension that underpins their interactions with government support bodies. It calls for inclusive policies and procedures to match the heterogeneity of orientations. While highlighting its limitations, it also suggests future research directions to deepen the understanding of entrepreneurship and inform more suitable support structures for all entrepreneurs.

This study contributes to the literature by shedding light on the nuanced interplay between gendering, entrepreneurial orientation, and women entrepreneurs' lived experiences. It extends previous research by framing “orientation” within a temporality framework, offering a novel perspective on the gendering of entrepreneurial spaces.

This study aims to explore China’s carbon accounting policies and practices to enhance its carbon accounting and trading practices and achieve carbon neutrality.

This study adopts a phenomenological methodology to explore carbon accounting by setting the scope of the phenomenon, establishing research methods, conducting interviews with 30 participants from 14 emitting entities and four accounting firms and establishing methods for data analysis. Five themes were identified using a five-step coding method.

The results show no uniformity in the accounting treatment of carbon trading; however, common characteristics exist, and they have generally adopted simplified and conservative accounting methods under China’s emission trading scheme. Their common characteristics are that the granted allowances are not recognised as assets by most emitting entities, emissions allowance assets are measured using the historical cost method, most emitting entities only conduct accounting when there are actual cash flows or outflows with regard to carbon emissions allowance trading, and only a few emitting entities disclose carbon trading information in their financial statements or corporate social responsibility reports.

This study highlights accountants’ crucial role in carbon activities by guiding emitting entities’ low-carbon initiatives and culture and transforming managers’ mindsets. It also introduces the China Accounting Standards Committee-based accounting methods for allowances and obligations, aiding carbon disclosure quality and sustainability. These findings also inform the carbon accounting standards that may enhance corporate accountability and address climate change.

This article explores the connections between the entrepreneur's global mindset and entrepreneurial motivation in the quest for determining the underlying relationships among these constructs. The aim of the study resides in the advancement of various entrepreneurial profiles which imply specific configurations of the global mindset and motivational drivers, by also covering their correlations with the business outcomes.

Data were collected in 2022 from over 100 entrepreneurs operating in the Romanian SMEs sector, using a questionnaire-based survey.

The results posit that at least three statistically relevant clusters can be observed in the studied population, stemming from the particularities of the entrepreneurs' global mindset. The findings reveal that the levels of development of the entrepreneur's social capital, psychological capital and intellectual capital are linked to different entrepreneurial motivations and impact the company in specific manners.

The research offers useful cues to the entrepreneurs for identifying prospective partners for their local or cross-border operations.

The results foster a new topical framework for discussion on the motivational configurations of entrepreneurs and the global mindset.

The evolution of digital construction within Industrial Revolution 5.0 emphasises the harmonious integration of humans and technology, value-driven technology implementation, adaptive leadership and user-centric design solutions. This shift necessitates architects to enhance their soft skills to navigate the transition effectively. Failure to demonstrate these skills may confine architects to passive roles as technology consumers rather than innovative leaders. While existing research predominantly focuses on the technical aspects of digital construction, this study investigates how architects effectively manifest their soft skills within such dynamic contexts, addressing a critical gap in the current literature.

Employing an interpretive phenomenological approach, the research engaged 14 individual architects practicing in architectural consultancy practices (ACPs) in Malaysia through semi-structured interviews and written exercises to unveil their experiences.

Thematic analysis revealed six primary themes: “analytical and critical thinking,” “digital communication,” “diversity in leadership styles,” “emotional intelligence,” “ethics and professionalism,” and “curiosity and agility.”

Furthermore, the developed thematic map serves as a foundational resource for human resource practices aiming to design upskilling and reskilling programs that focus on nurturing soft skills. Emphasising soft skills, these programs are designed to thrive in the digital construction era and beyond.

These shared experiences significantly contribute to the theoretical understanding of soft skills within the digital construction context, providing novel insights into their practical application when addressing real-world implications.

The present study explored the young women's lived experiences of discrimination and othering based on skin tone in two rural localities of Uttarakhand , State of India. The authors used intersectionality as the theoretical lens for this study.

The authors have adopted an interpretive phenomenological study in the conduct of this research. The authors interviewed twelve female participants in person using a semi-structured interview schedule. The data were analysed using the six-stage data analysis process of interpretive phenomenological analysis.

The study's findings underline the experiences of stigma, negative self-concept, marriage is a complex reality, media's influence and skin whitening is the first and last resort. Dark-skinned women experience stressful life events due to their skin tone and society's prejudice favouring white and fair skin tones. The experiences of bullying, social shame, guilt and low esteem were also vivid.

This study reveals women's exposure to negative experiences of skin-tone-based discrimination prevalent in Indian society. This is one of the first kinds of such study in India that captures the dark-hued women's recurrent phenomenon of discrimination in their daily lives. It further shows that skin-tone bias and discrimination are widely prevalent and practised despite the claims that Indian society is free from skin-tone biasedness and subsequent discrimination.

This study aims to examine the role of intersubjectivity portrayed in employees’ mundane activities in achieving goal congruence between individual and organizational goals within the performance measurement process.

Semi-structured in-depth interviews were conducted with five employees as key informants of each department. Observations were carried out unstructured to collect information about key performance indicator (KPI) and their achievements. Combining the interpretative phenomenological analysis (IPA) and Schutz’s phenomenology, the data analysis stage includes coding (interpretation, condensation and categorization of themes) and thematic analysis.

The findings show employees’ different feelings and actions in achieving their KPIs. Therefore, the anticipations of obstacles in achieving KPI were based on the intersubjective influence of personal goals, company goals, peers, bosses/departments and customers. Thus, in achieving KPI, employees strive to simultaneously achieve personal goals as well as company goals.

Previous literature on management accounting mainly focuses on organizational perspective and less on individual-centred phenomenological perspective. This study tries to fill this gap by exploring how intersubjectivity plays a role in employees’ mundane experiences.

In designing and applying KPI, the company should consider employees’ happiness as it could reflect job satisfaction, leading to high performance.

This study contributes to the literature on goal congruence, performance measurement and management control by extending prior research by Cugueró-Escofet and Rosanas (2013) and Cugueró-Escofet et al. (2019) in empirically portraying how employees perceive goal congruence in the performance measurement process with IPA.

This study aims to examine the positive impact of strategies on the viability of small and medium-sized enterprises (SMEs) in times of crisis. Specifically, it investigates the influence of resource utilization as an initial survival strategy on innovation practices and SMEs’ performance. It further assesses the potential impact of government aid and partnerships on the relationship between resource utilization and innovation.

This study used a mixed-method approach that integrates phenomenology and quantitative research. This phenomenological study conducted in-depth interviews with 23 SME owners. Based on qualitative findings, a quantitative research design was developed, and this study surveyed 352 SMEs. Structural equation modeling was used for hypothesis testing.

Resource utilization as an initial survival strategy has a positive effect on increasing organizational innovation practices and ultimately affects business performance. Furthermore, government support and external partnerships significantly enhance the relationship between resource utilization and innovation.

The COVID-19 pandemic brought a crisis for businesses but has provided many positive transformations. SME entrepreneurs should sustain their survival strategies and seize external support to enhance their potential. Due to the pandemic, various efforts have created innovations, honed business resiliency and increased competitiveness.

SMEs struggled with the crisis and responded by utilizing many retrenchment strategies. This study is among the first to provide empirical evidence of an emergency response that has resulted in fruitful impacts. The findings can be generalized to represent the behavior of SMEs, especially in emerging countries.