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This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.

Entrepreneurial identity is a complex concept. It has been recognised as a subjective and dynamic socio-cognitive factor which is not stable over time and is part of an iterative formation process. This chapter explores the journey of adopting, implementing and reviewing visual methods, in order to examine entrepreneurial identity, from the researchers’ perspectives. A critical standpoint is offered which explores both the benefits and challenges that presented themselves in the search for rich data.

The aim of this study is to examine the effect of brand attribution on consumer behaviour. The authorsare interested in finding out if consumers are more likely to purchase a new sports product when it is attributed to a brand. The authors are interested in finding out if the brand positively influences the consumer's appreciation of the product in the case of the launch of a new product.

The authors completed a quantitative survey with 320 people who are familiar with the toning concept, aged between 20 and 45 years old. The questionnaire was conducted face to face in six large cities in France.

Main results show that belief in the effectiveness of the product is positively correlated with purchase intention. However, the attribution of the product to the brand does not guarantee belief in the effectiveness of the product nor does it guarantee purchase intention. Brand credibility has a positive impact on belief in the effectiveness of the product. Furthermore, exposure to advertising allows the product to be attributed to the brand. Yet, it does not have an impact on belief in the product's effectiveness or purchase intention.

Whereas studying consumer behaviour is not new, analysing consumer perceptions of innovative products and how these perceptions relate to the product brand can provide interesting implications both for consumer behaviour research and from a practical perspective for brands. Indeed, this paper shows the importance of exposure to advertising for a product to be attributed to a brand but this is not enough to induce its purchase. It is the credibility of the brand in the product category as well as the belief in the effectiveness of the product that can lead consumers to buy it.

The perpetration of sexual coercion is a complex public health problem associated with many kinds of deficits. The literature has shown that women also perpetrate sexually coercive behaviours. Recent work has suggested that this kind of behaviour could be explained by two distinct developmental pathways. However, this model does not allow the authors to identify how the individual processes social information in situ and may decide to resort to coercive behaviours. This study aimed to investigate the role of social information processing in women’s sexual coercion.

A sample of 125 French-speaking women from the general population were recruited to complete online questionnaires pertaining to dark triad personality traits, emotion abilities, alexithymia and antecedents of sexual coercion.

Results revealed that women with a history of sexual coercion had a significantly higher narcissistic traits score and more emotion regulation (ER) deficits than those without a history. For women with a history of sexual coercion perpetration, correlational analyses showed positive correlations, respectively, between psychopathic traits and alexithymia and between Machiavellianism and deficits in ER.

These results contribute to identifying the deficits relating to SIP in terms of sexual coercion perpetrated by women. Women with a history of sexual coercion perpetration appear to endorse more dark triad traits and to have ER issues. Certain level of these deficits could be a trigger and affect the SIP of women and increase the likelihood behaving in a sexually coercive manner.

This study aims to analyze the effect of cognitive load and social value orientation on managers’ preferences when they face with two types of restructuring choices in financially distressed firms: the first belonging to the family of organizational restructuring (massive layoffs) and the second to the family of financial restructuring (debt increases).

The authors investigate experimentally the impact of managers’ cognitive load and social value orientation on the decision to restructure leveraged buyout (LBO) firms in financial distress by using either massive layoffs or debt increases.

By investigating the impact of managers’ cognitive load and social value orientation on the restructuring decision of an LBO firm in financial distress, the research reveals that, on average, cognitively loaded managers prefer massive layoffs over increased debt levels. The massive layoffs seemingly provide a relatively easier way to avoid conflict with influential, residual claimants. In contrast, social value–oriented managers actively avoid massive layoffs and prefer to increase debt.

These results imply that the performance mechanisms emphasized to improve agency relations, for example, in LBOs, have their own limitations during periods of financial distress. This study shows that one of these limits is related to cognitive distortions and personality traits.

In this research, the originality lies in understanding how managers’ internal factors affect their restructuring decision-making, in the case of LBO firms in financial distress.

The purpose of this study is to present ANTi-microhistory of social innovation in education within Robert Owen’s communal experiment at New Harmony, Indiana. The authors zoom out in the historical context of social innovation before zooming into the New Harmony case.

The authors used ANTi-microhistory approach to unpack the controversy around social innovation using the five-step procedure recently proposed by Mills et al. (2022), a version of the five-step procedure originally proposed by Tureta et al. (2021).

The authors found that the educational leaders of the New Harmony community preceded proponents of innovation, such as Drucker (1957) and Fairweather (1967), who viewed education as a form of social innovation.

The authors contribute to the history of social innovation in education by exploring the New Harmony community’s education society to uncover the enactment of sustainable social innovation and the origin story of humanistic management education.