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Social and environmental accounting research manifests varying levels of awareness of critical global problems and the need to develop alternative approaches to dealing with economy and society. This paper explores Buddhist thought and, specifically, Buddhist economics as a means to informing this debate. We draw on and expand Schumacher's ideas about ‘Buddhist economics’, first articulated in the 1960s. Our analysis centres on Buddhism's Four Noble Truths, the Noble Eightfold Path and associated Buddhist teachings. The examination includes assumptions, means and ends of Buddhist approaches to economics; these are compared and contrasted with conventional economics.To consider how thought and practice may be bridged, we examine a practical application of Buddhism's Middle Way, in the form of Thailand's current work with ‘Sufficiency Economy’.Throughout the paper, we explore the implications for the development of social accounting, looking for mutual interactions between Buddhism and social accounting thought and practice.

Purpose – The aim is to introduce a sociological perspective on resource integration and value co-creation into service research using a service systems approach.

Methodology/approach – Conceptual and a case study of the service system a Telecom Equipment and Service Provider is embedded in is reported.

Findings – The service practice of the service system is framed by social structures of signification, legitimation, and domination. However, the practice is also independent of the structures since it is embedded in and shapes the structural realm.

Research implications and limitations – Drawing on structuration and practice theory, the chapter offers a new framework describing how social and service structures and practices can inform and reveal mechanisms of service system dynamics. Based on the framework, three propositions are developed focusing on the mechanisms of resource integration and value co-creation. The implications need to be generalized in future research by studying other empirical contexts.

Practical implications – The chapter provides some tentative guidelines on how organizations can design service systems that enable and support customers and other actors in their resource integration and value co-creation processes by paying attention to social structures and forces and not only resources as such.

Originality – The chapter explicates how social structures have implications for value co-creation and resource integration in service system. It makes systematic use of structuration and practice theory to understand the social dimensions of service systems. A distinction between intended and realized resource integration is made.

Entrepreneurial education is gaining traction in Ghana. The purpose of this chapter was to assess the influences of social enterprises in promoting entrepreneurial education, using Ghanaian social enterprises as a case study. The study adopted a qualitative research approach. A multiple case study analysis examined the influences of social enterprises in Ghana. Four in-depth qualitative case studies offer insight into social enterprise practices. Sustainability, innovation, control and employment issues stand out as key effects of Ghanaian social enterprise practices. The social practice theory framework is used to draw the linkages of the structure and agency relationships. Sustainability emerges as the most dominant impact of social enterprise practice followed by innovation, control and employment. These four descriptive terms summarise the universal effects of Ghanaian social enterprises' practices. The study identifies and assesses the role of social enterprises in social entrepreneurial education in addressing social ills and environmental challenges facing Ghana. The emphasis placed on each of the identified four constructs describes the plausible roles of Ghana's social enterprises in achieving productive entrepreneurship through entrepreneurship education. The result shows the pursuit of multiple practices is a common feature of social enterprises. The limitations of the study stem from methodological approach as it is qualitative approach bias and a single country case. Likewise, the subjectivities of the samples direct the results of the study. The study draws the attention of stakeholders and policymakers to the goodwill of social entrepreneurship education in Ghana. Many studies have been conducted on entrepreneurial education in the contextual setting of this study. This present study focused on the practices of social enterprises in Ghana that influences entrepreneurial education.

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.

Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).

To review and understand the importance of a well-known movement among universities in Hispanic America called “university social responsibility” (USR). USR places responsible and sustainable practices in the bottom line of everyday university management processes (e.g., campus operations, teaching, research, and community outreach).

Through a selection of relevant literature in USR, the concept, origins, importance, and implementation of USR practices are discussed in three sections (corporate social responsibility, the importance of USR, and planning, developing, and evaluating USR).

Results indicate the relevance of the practice of USR in Hispanic America because it points out specific impacts and core areas that other definitions (e.g., CSR) have not considered. Practical cases from different Hispanic universities are shown as examples of the practice of USR.

This chapter does not present a complete list of all authors that have studied USR. However, it fulfills to introduce, review, and grasp the practice of USR.

It serves as a guide to all members of the university community (e.g., administrators, professors, students, researchers, and local communities) to understand the role of universities in achieving sustainable development.

USR is an emergent approach that promotes responsible everyday management. This chapter is a starting point for new reflections, theories, and discussions regarding USR around the world. It also engages in further studies regarding USR in other developing regions like Africa, Asia, or Eastern Europe.

Purpose – This research examines the nexus of two important phenomena: established information practices and the uptake of social media tools to facilitate or extend these practices. It aims to provide a conceptual account of how social media is embedded in the practices of the information sector.

Methodology – The research design is based on qualitative multiple case studies and grounded theory following Eisenhardt (1989). It uses an information practice as a unit of analysis and collects data as written and spoken descriptions of practice.

Findings – Existing knowledge and expertise in the use of social media is nascent and disparate and often available only as anecdote. As a result of this research, it is captured and conceptualized and a theoretical frame for social media use in information work emerges – a deeper understanding ensues.

Originality/value – This research uses a practice perspective to focus on the activity involved in social media adoption to support information work. In theorising across multiple descriptions of information practices, this research provides a steadying influence in information environments that may feel obligation to embrace the global phenomena of social media. Clarifying guidance for purposeful information work will benefit the information profession and advance its various practices.

The chapter proposes that higher education researchers descriptively analyze and evaluate practices regarding university leadership and management through the lens of phronēsis (understood as “practical reasonableness”). It elaborates and develops an emerging orientation, coming from a range of social and organizational theorists, for a “philosophical” or “moral sociology” that derives neo-Aristotelian insights into agency and social practices.

This chapter informs current research and practice in organization development and change (ODC) with an actionable knowledge of the social science philosophies. It adds value to the scholarship of ODC by charting the progression of philosophies of social science, by showing how researchers in ODC structure their inquiry based on the inherent philosophical dimensions, and by offering useful and actionable knowledge for research and practice. The aim of the chapter is to reflect on the practice of ODC as a social science and to consolidate its social science philosophies so to provide solid philosophical and methodological foundations for the field.

Ritual female genital practices, widespread throughout Africa, are essential to gender identification and often are a pre-requisite for marriage. More severe forms of the practice, which are common in parts of Northeastern Africa, are also believed to enhance a woman’s childbearing capacity. Here, we critically review the gender- and class-based theories that explain the origins and persistence of female genital practices and the factors that precipitate social change. We also critically review evidence of the association of certain forms of the practice with various health, demographic, and social consequences. Our review exposes several methodological limitations of existing research that preclude population-based inferences about the medical and social implications of these practices and suggest that existing policies targeting such practices draw more on concerns over human rights than on scientific evidence about their sequelae. This review nevertheless exposes a potential contradiction between local justifications for and consequences of certain forms of the practice. Namely, despite an intended function of female genital practices to enhance a woman’s marital capital, certain forms may ironically lead to marital instability and dissolution through their negative effects on the health and reproductive capacity of women. We conclude with recommendations for research to examine the salience and implications of this potential paradox for women in Northeastern Africa.