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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.

Religion could drive development. Although Ghana is touted as the most religious country in the world, notably, some Charismatic/Pentecostal churches operate at the expense of community development and members’ welfare. This study sought to achieve three objectives: to determine whether there is an opportunity for organizing the various churches for interfaith cooperative collective action; to assess the association between people’s religiosity and the propensity to join interfaith cooperative collective action and to assess people’s perceptions of the institutional framework that could facilitate the organization of the religious community in Ghana for interfaith collective action.

Descriptive statistics and an ordered probit model (OPM) were used to analyze cross-sectional data from a representative sample of households in the Greater Accra Region. Thematic analysis was also used to analyze the qualitative data.

The study found that generally, there is a positive response to a proposal to mobilize churches in an interfaith cooperative collective action, but distrust poses a great threat to interfaith cooperative collective action. The study also found that affiliation with the Seventh-Day Adventist Church and Pentecostal/Charismatic is negatively (positively) associated with the propensity to join a collective action, respectively. Finally, the results of the study found that accountability, proper management and fair distribution of the proceeds from a collective action will help in mobilizing churches in Ghana in an interfaith collective action.

This is the first major study to explore the possibility of interfaith collective action among religious denominations aimed at accelerating poverty reduction and wealth creation in any developing country.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0670

There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.

This study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.

Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.

The study is limited to 63 countries limiting the generalizability of the findings.

This study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.

In the verge of assessing Muslims’ participation in stock market, present study delved into evaluating the influence of Islamic religiosity (IR) on Muslim investor’s financial engagement factors with respect to stock market (i.e. financial literacy [FL], Islamic financial literacy [IFL], behavioural factors [BF], Shariah compliance [SC], technology adoption [TA] and institutional support [IS]), stock market participation (SMP) and financial well-being (FWB). Further, this study aims to examine the mediating role of IFL, TA and SMP and moderating role of IS.

Using a mixed-methods approach, a structured survey questionnaire was administered and responses have been collected from 319 Muslim investors from South India using stratified random sampling. Further, data was analysed using SPSS 20.0 and AMOS 20.0 by implementing one-way ANOVA, measurement model and structural equation model to assess the differences, mediating and moderating roles.

In this study, it is discovered that IR significantly impacts Muslim investor’s financial engagement factors, SMP and FWB. Further, it is explored that IFL accelerates the impact of FL and SC on SMP. The results also demonstrated the intervening role of TA in enhancing SMP through BF and the mediating role of SMP among Muslim investors with strong IR to attain and enjoy FWB. Interestingly, our study also argued that when the IS is more, the effect of IR on SMP is high.

Geographical boundaries are restricted to India, where the study proposes future studies in Islamic countries to better understand the religious belief system of the investors, as SC may vary in different countries.

In accordance with the results, it is recommended that the regulatory bodies and institutions intervene, support and incorporate IFL and also provide user-friendly Tec platforms to monitor and filter stocks and financial products for SC.

The present study intends to tackle the misconception of Islamic values with respect to participating in the stock market and recommends to undertake policy and regulatory framework to ensure the inclusive development of this community.

To the best of the authors’ knowledge, no studies so far have pondered on the mediating role of SMP in enhancing the effectiveness of IR on their FWB. Further, this study collectively examines the influence of IR on various financial engagement factors affecting SMP leading to FWB.

This chapter focuses on the US Civil War of 1861–1864, the application of the laws of war to a civil war, and gives great attention to US Army General Order 100 (aka The Lieber Code), the first set of laws to direct and constrain the behavior of troops in the field.

Organizations are affected top-down by the overarching societies and bottom-up by foundational face-to-face encounters: societies provide norms, values, laws, institutions, beliefs, markets, political structures, and knowledge bases. What happens within organizations is done by people interacting with other people, arguing, discussing, convincing each other when preparing and making decisions. Organizations operate within social environments that leave their – however indirect – imprint on what is going on within organizations. This article argues that organizational sociology can benefit from an integrated theoretical framework that accounts for the embeddedness of organizations within the micro- and macro-levels of social order. The argument is developed in two main points: First, this article introduces the multilevel framework provided by Niklas Luhmann’s systems theory to demonstrate how organizations are shaped by the functionally differentiated macro-structure of society. Organizations follow and reproduce the operational logics of societal domains such as the political system, the economy, science, law, religion, etc. Second, this paper demonstrates how organizations are shaped by micro-level dynamics of face-to-face interactions. Face-to-face encounters form a social reality of its own kind that restricts and resists the formalization of organizational processes. Here, this article draws on Erving Goffman’s and Randall Collins’ work on interaction rituals, emotions, and solidarity, which is inspired by Durkheimian micro-sociology. At the end, this article brings together all the elements into one general account of organizations within the context of their macro- and micro-structural social environments. This account can yield a deeper and more sociological understanding of organizational behavior.

India's Muslim women (MW) face significant underrepresentation within the government and commercial sectors, rendering them virtually invisible in the job market. This underrepresentation is compounded by the double stigma of being both Muslim and female. As a result, this study aims to address this critical issue by looking into MW's intention to work in the industry of tourism and hospitality (T&H).

A survey was conducted online to gather data and 404 of the responses met the requirements for selection. The research model was empirically assessed by applying structural equation modelling. The data collection phase spanned from August 11, 2023, to November 10, 2023.

The study's findings demonstrate the effectiveness of the extended theory of planned behaviour in providing a robust model for analysing MW's intentions to participate in the T&H industry.

This research discloses inclusive policies, reduces discrimination, empowers women in the workforce, improves educational opportunities, promotes cultural sensitivity and fosters inclusive leadership in the T&H industry, focusing on MW career intentions, to achieve Sustainable Development Goal 5 (gender equality).

The importance of this study is contingent upon its ability to inform policymakers in academia and the T&H sector. By recognising and addressing the barriers faced by MW, it has the potential to foster a workplace environment that promotes equality and eliminates discrimination, ultimately improving the image of the T&H industry and harnessing the untapped potential of these women in India.