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The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA standards promoted by transnational organizations were eventually adopted in China despite its conservative accounting traditions.

The study uses archival records and an analytic framework adapted from the studies of social movements to identify the institutional factors that differ between China’ first unsuccessful attempt to adopt FVA and its second successful attempt.

Shared interests of elite national and international groups, creation of social infrastructure, marshaling of key resources, and specific actions to frame FVA standards are found to be crucial factors supporting FVA reform in China.

The study helps advance our understanding of dissemination of international accounting regulations in non-Western societies. The findings can help accounting standard setters to avoid costly failures.

The study provides a structured analysis of the propagation of global accounting regulations. It exposes the factors in the failure and success of FVA adoption in China.

Although green management has gained legitimacy as a sustainable business practice, little is known about the elements that will lead to the long-term success of the movement. To identify these elements, this study aims to review the existing literature on social movements and analyzes archival data from a specific social undertaking, the Hispanic Civil Rights movement in the USA.

A historiographical approach was used in which systematic combining used abductive logic to developed a provisional framework based on the interpretation of secondary sources of data concerning the Hispanic Civil Rights movement. Subsequently, an ethnomethodologically informed interpretation of primary data based on the League of United Latin American Citizens (LULAC) archives refined the provisional framework.

The authors identified common elements that are critical to the success of social movements, as supported by both secondary data on the Hispanic Civil Rights movement and primary data based on the LULAC archives. These elements consist of: ideology, identity, mobilization, goals, leadership and integration. Using these results, a pseudo-gap analysis approach was completed by systematically comparing the interpretive data with current knowledge of the green management movement to identify the missing gaps and to offer guidance for further development of green management as a contemporary movement.

Applying the lessons learned from social movements will help the development and prosperity of the green movement in current business organizations. Such applications are important, given that local and global environmental crises can have profound implications on ecosystems, economics and social systems.

Social movements are an important means by which societal concerns such as injustices are addressed. By identifying the important elements needed for the green management movement to be successful in the long term, managers will know where to put their efforts. Such actions may help environmental awareness in business organizations to become more than a fad or marketing tool.

This paper aims to draw on a global scan of futures literature undertaken for the State of Play in the Futures Field (SOPIFF) project to investigate the contribution of futures work to averting looming sustainability challenges and suggest new strategies for influencing policy and practice.

The SOPIFF project used an integral meta‐scanning framework to review publicly available futures material, providing a rich source of material to use in assessing the influence achieved by futures work. The framework categorizes futures work according to organizational type, social interests, methods, domains and geographic location.

On the whole, the influence achieved by futures work is disappointing given that many futurists are strongly committed to bringing about more desirable futures. Some qualified success stories include science and technology foresight, getting sustainability challenges onto the social agenda and small‐scale, distributed initiatives.

Limitations of the scanning process include heavy reliance on publicly available material, prioritization of breadth over depth of analysis and the physical and cultural location of the researchers. Future iterations of the research should go beyond public material, undertake deeper analysis of scanning hits and draw in more non‐western and non‐English work.

The paper proposes four strategies for increasing the influence of futures work: methodological renewal, political engagement, individual capacity building and participatory approaches.

The paper uses the recently developed integral meta‐scanning framework to provide a novel view of the futures field. The findings will be of value to foresight practitioners that are seeking to influence public policy and sustainability.

The purpose of this study is to investigate the role of connective action characterised by interconnection and personal communication on social media (SM) for participating in collective action in the physical world of social movements.

A research model is developed integrating different modes of connective action into the social identity model of collective action (SIMCA) to investigate pathways to participating in offline collective action (CA) from an individual perspective. Following a survey design approach, data collected from 194 respondents in the background of Egypt's social movements are examined using partial least squares (PLS) path modelling and mediation analyses.

The authors' main results reveal that interactive socialisation (IS) on SM provides an important momentum for the user to internalise (consume) and externalise (share) content online from a social learning perspective. In terms of translating these activities to participating in offline CA, the authors find support for two independent causal chains: An “instrumental” chain building on content externalisation (CE) and efficacy considerations and an “obligatory” chain based on content internalisation (CI) and collective identity.

The authors' results highlight the individual-level origins of offline mobilisation in social movements, which are not only grounded in social-psychology, but also develop out of interrelated connective actions supporting social learning. Prior work has mainly conceptualised the value of SM in social movements for online political communication. The authors' conceptualisation is novel in terms of integrating online and offline behaviours with social-psychological perspectives and the application with primary data in a protest movement context that heavily relied on connective actions for offline mobilisation.

The objectives of this paper are to describe the “affordable drugs movement” and present a social marketing framework to place major developments within a meaningful theoretical context.

Specific examples are used to illustrate the framework and its utility in understanding the complexities of the pharmaceutical market. Methods to research the dynamics of the market are also presented.

Provides referenced descriptions and examples of forces causing change within the pharmaceutical market. Classifies forces into six conditions influencing successful social movements: structural conduciveness, structural strains, growth of generalized beliefs, precipitating events, mobilization for action, and utilization of social control by opponents. Suggests social research methodologies to study the conditions in greater depth.

This is a descriptive framework that has not been validated for its use in the pharmaceutical market.

Offers a useful framework for academics, managers, students, and individuals to classify and study developments in the pharmaceutical industry.

This paper provides an overview of major forces within the pharmaceutical market and offers direction for those who wish to explore it in greater detail.

This article explores recent changes in Hong Kong’s independent documentary filmmaking during a decade of escalating protests in the territory, focusing in particular on cinema's role in Hong Kong's “movement field.”

The article focuses on Ying E Chi, an important distributor and promoter of Hong Kong independent films; the annual Hong Kong Independent Film Festival it organizes; three recent documentaries it distributes that are relevant to the 2019–2020 protests. The findings in this article are based on interviews, the textual analysis of relevant films and participant observation at film screenings.

This study argues that independent documentaries function in Hong Kong's “movement field” in three main ways: by contributing to and providing a space for civic discourse, by facilitating international advocacy and by engaging in memory work. Its contributions to civic culture, it asserts, are reflected in the films' observational aesthetic, which invites reflection and discussion. Public screenings and lengthy post-screening discussions are important ways in which these functions are realized.

This article builds on existing literature to propose a new way of thinking about cinema's role in Hong Kong social movements. It also analyses three important recent films that have not yet been covered much in existing academic literature.

This article explores the ways in which actor‐network theory (ANT) invites an alternative account of democratic process, namely in terms of issue‐formation, which is particularly well suited to the study of democratic practices facilitated by information and communication technologies (ICT). Engaging with arguments that have been made in political theory in favor of the re‐invigoration of institutional and extra‐institutional forms of democratic debate, this article argues that a re‐valuation of issue‐politics is more than timely. In this respect, actor‐network theory is a particularly fruitful approach, since it provides the conceptual and methodological equipment to account for democracy in terms of processes of issue formation. Such an account of democracy, it is argued, is particularly appropriate to the study of ICT‐based democratic processes, since in the context of ICT distributed networks that configure around particular issues can be seen to emerge as the carriers of democratic process. Moreover, ANT provides the conceptual and methodological tools for the development of a research practice of tracing public controversies as they are enacted in such networks on the Web. In tracing a particular controversy on the Web, around the Development Gateway, a portal for development information set up by the World Bank, one begins to articulate an alternative understanding of the significance of ICT for institutional as well as extra‐institutional forms of democracy. A number of requirements on effective democratic action, as facilitated by ICT, are derived from the case study, which move beyond the requirement of social networking, i.e. the building of partnerships, and informational networking, i.e. the exchange of knowledge and opinion. Issue‐networking here comes to the fore as indispensable to democratic politics.

Profit is often moralized by activists, but scant research has carefully examined what profit is for these activists or how they use it to create a more just world. The purpose of this paper is to investigate how social movements use counter accounts of profit as tools of resistance.

A multiple case study design, informed by framing theory, is used to trace the framing of profit from activists’ counter accounts to actions they precipitated. Specifically, the study examines counter accounts of profit from the UK abolition movement, Médecines Sans Frontières access to essential medicines campaign and Brigitte Bardot Foundation’s opposition to the Canadian seal hunt, and how their framings of profit influenced change.

Activists reframe profit to create visibilities and bridges to the suffering of distant others. Reframing the calculation and boundary of profit is a strategy to elicit moral outrage, hope and ultimately a more just world. Through these reframings, activists in three different social movements were able to change the possibilities of who and what can be profitable, and how.

The inherently incomplete nature of accounting frames give rise to accounting’s vulnerability to non-accountants to assert their views of a moral profit. Accounting therefore is both a means of control at a distance but also “emancipation at a distance.”

Scholars have asserted that accounting can be used for resistance, few studies have examined how. By examining how activists assert what profit is – and should be – the paper documents and theorizes profit as contested and highlights accounting’s emancipatory potential.

In assessing the contribution made by telecommunications in India by the state and civil society to public service, this article aims to identify the state's initial reluctance to recognise telecommunications provision as a basic need as against the robust tradition of public service aligned to the postal services and finds hope in the renewal of public service telecommunications via the Right to Information movement.

This article follows a history of telecommunications approach that is conversant with the political economy tradition. It uses archival sources, personal correspondence, and published information as its primary material.

The findings suggest that public service telecommunication is a relatively “new” concept in the annals of Indian telecommunications and that a de‐regulated environment along with the Right to Information movement holds significant hope for making public service telecommunications a real alternative.

This article provides a reflexive, critical account of public service telecommunications in India and suggests that it can be strengthened by learnings gained from the continual renewal of public service ideals and action by the postal services and a people‐based demand model linked to the Right to Information Movement.

Twitter usage during Gezi Park Protests, a significant large-scale connective action, is analyzed to reveal meaningful findings on individual and group tweeting characteristics. Subsequent to the Arab Spring in terms of its timing, the Gezi Park Protests began by the spread of news on construction plans to build a shopping mall at a public park in Taksim Square in Istanbul on May 26, 2013. Though started as a small-scale local protest, it emerged into a series of multi-regional social protests, also known as the Gezi Park demonstrations. The paper aims to discuss these issues.

The authors sought answers to three important research questions: whether Twitter usage is reflective of real life events, what Twitter is actually used for, and is Twitter usage contagious? The authors have collected streamed data from Twitter. As a research methodology, the authors followed social media analytics framework proposed by Fan and Gordon (2014), which included three consecutive processes; capturing, understanding, and presenting. An analysis of 54 million publicly available tweets and 3.5 million foursquare check-ins, which account to randomly selected 1 percent of all tweets and check-ins posted from Istanbul, Turkey between March and September 2013 are presented.

A perceived lack of sufficient media coverage on events taking place on the streets is believed to result in Turkish protestors’ use of Twitter as a medium to share and get information on ongoing and planned demonstrations, to learn the recent news, to participate in the debate, and to create local and global awareness.

Data collection via streamed tweets comes with certain limitations. Twitter restricts data collection on publicly available tweets and only allows randomly selected 1 percent of all tweets posted from a specific region. Therefore, the authors’ data include only tweets of publicly available Twitter profiles. The generalizability of the findings should be regarded with concerning this limitation.

The authors conclude that Twitter was used mainly as a platform to exchange information to organize street demonstrations.

The authors conclude that Twitter usage reflected Street movements on a chronological level. Finally, the authors present that Twitter usage is contagious whereas tweeting is not necessarily.