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Development implying change or progress has now been recognized as a multi‐dimensional concept. But development measured simplistically in terms of certain quantifiable variables such as gross or percapita real GNP was once considered as the be all and end all of the challenges facing the human beings in terms of hunger, poverty, malnutrition and squalid conditions (Aiken & Follette, 1977; Allen & Thomas, 1990). This preoccupation by development theorists, social thinkers, statesmen and philosophers of the past led to the discovery of a magical word, i.e. creation of wealth as a solution to all those human challenges (Ball, 1992). The goal of wealth‐creation as a measure of unidimensional concept of development, in turn, is said to have been achieved by production for profit alone. Again, the production for profit could be pursued only by those producers who would be guided by self‐interested motives of maximizing output and minimizing costs.

The purpose of this paper is twofold: first, to explore how China uses a social credit system as part of its “data-driven authoritarianism” policy; and second, to investigate how datafication, which is a method to legitimize data collection, and dataveillance, which is continuous surveillance through the use of data, offer the Chinese state a legitimate method of monitoring, surveilling and controlling citizens, businesses and society. Taken together, China’s social credit system is analyzed as an integrated tool for datafication, dataveillance and data-driven authoritarianism.

This study combines the personal narratives of 22 Chinese citizens with policy analyses, online discussions and media reports. The stories were collected using a scenario-based story completion method to understand the participants’ perceptions of the recently introduced social credit system in China.

China’s new social credit system, which turns both online and offline behaviors into a credit score through smartphone apps, creates a “new normal” way of life for Chinese citizens. This data-driven authoritarianism uses data and technology to enhance citizen surveillance. Interactions between individuals, technologies and information emerge from understanding the system as one that provides social goods, using technologies, and raising concerns of privacy, security and collectivity. An integrated critical perspective that incorporates the concepts of datafication and dataveillance enhances a general understanding of how data-driven authoritarianism develops through the social credit system.

This study builds upon an ongoing debate and an emerging body of literature on datafication, dataveillance and digital sociology while filling empirical gaps in the study of the global South. The Chinese social credit system has growing recognition and importance as both a governing tool and a part of everyday datafication and dataveillance processes. Thus, these phenomena necessitate discussion of its consequences for, and applications by, the Chinese state and businesses, as well as affected individuals’ efforts to adapt to the system.

The purpose of this paper is to analyze the evolution of the social enterprise concept at an international level. It provides a comprehensive overview of the existing literature in this subject area and focuses on the legal implementation of social enterprises.

The paper is an analytic review, building on previous work. Conclusions are on how the social enterprise concept has been legally implemented in a number of representative European countries.

The lack of a common understanding of social enterprise should not be regarded as a limitation as such debate encourages a rethinking of the theoretical definition of enterprise and its legal structure. The legal recognition of social enterprise contributes to conceptual clarification in the countries concerned.

This is a conceptual discussion paper, which stimulates further research on the most interesting mechanisms and consistent models of social enterprise that are developing at an international level.

The paper synthesises existing conceptual studies on social enterprise. It contributes to enrich the current debate on social enterprise and aids in focusing future research.

This study aims to present an effort to construct a measurement instrument to capture Islamic accountability from “accountability for what” aspect. These measurement instruments are developed by considering both social and economic natures in Islamic organisations.

This study defined the concept of Islamic accountability from the perspective of “accountability for what”. It is decomposed into specific items that suit an Islamic social enterprise (ISE). Next, these items are operationalised into scale items and re-composed empirically through factor analysis on data obtained from ISE stakeholders in Malaysia.

This study successfully developed an Islamic accountability measurement instruments from the “accountability for what” perspective for ISE. A total of 25 items are recognised and validated under four accountability dimensions, namely, accountability for input, accountability for output, accountability for procedural and accountability for Islamic principles and values.

Not all measurement instruments are fit for every Islamic organisation type because of the different characteristics of Islamic organisations.

Developed items can be used as part of Islamic accountability index, especially by ISE and other similar organisations to measure their accountability practices. Besides, these developed items can also be adopted for reporting purposes. In the case of Malaysia, respective government agencies, such as the Companies Commission of Malaysia , the Registry of Society, the Ministry of Entrepreneur Development as well as the Malaysia Institute of Accountant, should have a look at the developed items to be considered into their respective guidelines or standards.

This study is believed to be a pioneering study in developing measurement instruments of Islamic accountability specific for ISE. It proposes measurement instruments of Islamic accountability that can be re-used for future research and is among the few studies of ISE.

A precise definition of “social economics” has been the subject of much debate for the last 30 years and, as yet, there seems to be no general consensus of opinion. This paper attempts to embrace the apparent pluralism of viewpoints as a temporary instrument to encourage critical debate and dialogue in order to work towards a unified concept of social economics.

The purpose of this paper is to report that the social business model has emerged to mitigate the failure of free-market capitalism driven by self-interest in creating social value. It shows how social business contradicts with free-market capitalism while being compatible with Islamic moral economy due to the axiomatic differences between the two economic systems.

The paper follows conceptual, axiomatic and theoretical approach to show how the social business model contradicts with free-market capitalism, but is compatible with Islamic moral economy. The paper provides a theoretical framework for Islamic social business based on an Islamic human and social development perspective. The paper first discusses the failure of free-market capitalism and the emergence of social business in the capitalist system. It then defines Islamic social business and lays out its axiomatic foundation based on the Islamic worldview. It also presents Islamic financial instruments and funds for social business. Finally, it makes a case for sustainable socioeconomic development and subjective well-being within the Islamic development paradigm.

The paper shows that a cosmetic change to capitalism is not sufficient for enabling the social business model to take the main stage in the free-market system. There is a need for a new paradigm of reality, truth, telos and human nature to support social business. Tawhidi paradigm can be such alternative. The paper makes a strong case for social business from an Islamic worldview. Particularly, certain economic axioms within the Tawhidi anthropology, teleology and axiology provide intrinsic causes for pursuing such business model. The multi-dimensional nature of humans from the Tawhidi anthropology sets the intrinsic foundation for social business. Indeed, although the social business model is new to the West, it has been practiced in certain forms in the Muslim world throughout history. Zakat, sadaqah, and qard hasan can be used to support social business in addition to some Islamic banking instruments. The paper suggests that Muslim countries should embrace the social business model for sustainable development and greater subjective well-being.

The paper is purely theoretical. Future studies might shed light on the issue through empirical evidence.

The paper is likely to enhance the interest in social business in the Muslim world.

The paper has potential to lead the creation of social value through dissemination of the social business model.

The paper contributes the Islamic moral economy doctrine by making a strong case for Islamic social business.

As our world becomes increasingly more technology driven and global competition continues to intensify, the technology resource components available to a firm will be required to become more sophisticated in order to achieve and maintain a competitive advantage. Higher levels of sophistication are achieved through technological innovation that is effectively managed. But, to effectively manage technological innovation, we must first come to a clearer understanding of the resource components of technology. This paper describes the way various people perceive the meaning of technology, discusses the confusion that exists, and suggests a construct for classifying the components of technology to mitigate the confusion. Finally, a framework for benchmarking and technology assessment is presented to suggest a way for a firm to better manage its technology component sophistication level for global competition.

The theory of the firm is employed to explain behaviour of the church. Churches produce a set of products including entertainment, a variety of socially valuable public goods, eternal life and alteration of otherwise fated events. Most importantly, it reduces transactions costs by enforcing a system of property rights. Enforcement is enhanced by the promise of heaven and threat of hell, two innovations uniquely available to the church. Some implications of the model using the standard Cross‐cultural Sample of the Human Relations Area Files are tested.

Purpose – This chapter engages critically with the ideas of corporate social responsibility (CSR) and irresponsibility (CSI) in order to examine their utility for the purposes of realizing more socially just and environmentally sustainable social and economic practices.

Methodology/approach – The chapter develops Marx's understanding of the twin pressures of class struggle and inter-capitalist competition in setting the limits of agency for corporate actors. It is thus theoretical and discursive in nature.

Findings – The findings of the chapter suggest that the scope for corporate agency in relation to responsibility/irresponsibility is severely limited by inter-capitalist competition and capitalist social relations. It therefore argues that those interested in social justice and environmental sustainability should focus on these structural pressures rather than theorizing corporate agency.

Social implications – The research suggests that the focus of academic and government attention should be on resolving the contradictions and exploitative social relations inherent in capitalism. Without this emphasis activism, corporate agency and government action will not eradicate the types of problem that advocates of CSR/CSI are concerned about.

Originality/value of paper – The value of the paper is that it contests and engages critically with the utility of the notion of CSR and the emergent concept of CSI. It asks proponents of these concepts to think seriously about the structural pressures and constraints within which business and policy makers act.