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Despite a large volume of theoretical and empirical research, defining the ‘entrepreneur’ and ‘entrepreneurship’ within the cultural and creative sector, a sector with high heterogeneity in organisational and other aspects across its various segments remains challenging. In this regard, there should be a wide variety of differences in the characteristics and challenges of cultural entrepreneurs across industries, countries and regions. Nonetheless, the key role of the arts and cultural sector has increasingly piqued the interest of policymakers and the private sector, and it has been recognised for its importance within the South African economic landscape; as a result, the government has prioritised arts and culture as a pillar in their development strategies. Furthermore, while there has been some consensus over the past decade on what constitutes a creative industry, many questions about defining arts and cultural entrepreneurship still need to be answered, necessitating further definitional and policy coherence. As a result, some efforts at definitions are required to advance the sector and develop useful knowledge in policy formulation.

This chapter proposes an understanding of arts and cultural entrepreneurship as an exploration of a person, a community or a network's artistic resources (arts, creative and cultural) in value creation. It utilises meta-analysis, a non-empirical method, to review and analyse the existing literature. Further research is needed to investigate and evaluate the efficacy of established arts incubators, and the extent to which perceived entrepreneurial competencies affect organisational performance. Moreover, additional research is required to examine the entrepreneurial factors inhibiting or stimulating the influence on start-up financing (capital acquisition) in the South African arts and cultural industry.

This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.

The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.

The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.

The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.

This paper aims to examine landlords’ health support systems to tenants to control COVID-19 in selected informal settlement rental housing (ISRH) in Ghana, dwelling on landlords’ views.

The paper used the concurrent imbedded mixed-methods approach and grounded the findings in the socio-ecological theory. The authors collected both qualitative and quantitative data from 242 landlords in 13 informal settlements across Ghana using quotas. The authors undertook semi-structured face-to-face and telephone interviews. The authors conducted content and thematic qualitative data analysis and used simple descriptive statistical data analysis.

The paper discovered that tenants had limited knowledge on the transmission of the pandemic, forcing landlords to regulate their building services usage, ventilation and thermal control, entertainment, common areas and rent advancement for tenants to control the pandemic. Also, tenants found it difficult to comply with the rules on ventilation for fear of criminal attacks, while high social connection and interaction among renters and inadequate enforcement caused the non-adherence by renters to social gathering. Again, landlords had difficulty in contract-tracing visitors suspected to be infected with the virus.

The use of concurrent and imbedded mixed methods to investigate landlords’ viewpoints on their support in health needs of their tenants to regulate COVID-19. The prescriptions from the study provide practical applications to formulate a mix of housing and health policies to formalize the support of landlords to their tenants in ISRH in Ghana.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

This study aims to explore the patterns and transformational dynamics of the executive–interpreter network in the innovation processes of small- and medium-sized enterprises in hospitality.

Grounded in social network theory and adopting a case-based approach, this study features a multi-case design focusing on three Chinese boutique hotels. Data were collected through Web page and document reviews, participant observations and semistructured interviews.

Results capture how executive–interpreter network dynamics contribute to innovation in small- and medium-sized hotels. Key factors in social networks (e.g. size, scope and strength) shift throughout innovation. This study presents a design-driven approach as a means of innovation. Findings also delineate the network development conditions under which innovation dynamically occurs in boutique hotels.

Practical implications center on how network dynamics help small- and medium-sized hotels innovate more effectively. These insights can assist hotel operators and prospective market entrants in improving their hotels’ performance and competitiveness.

This study blends social network theory with a design-driven approach to explore innovation mechanisms in small- and medium-sized hotels. It offers empirical evidence for practitioners regarding design-driven innovation. Findings enrich the body of knowledge on both design-driven innovation theory and hospitality innovation.