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Questions of the form ‘what is “x”?’ raise their heads from time to time, and are often very important. Whether the question is ‘what is virtue?’ or ‘what is sociology?’ the search is on for something fundamental. At least one philosopher seems to have handled that most awkward of ‘what is “x”?’ questions ‘what is philosophy?’ with both humour and wisdom: ‘The story is told that the preferred response of G.E. Moore was to gesture towards his bookshelves: “It is what all these are about”’ (reported in Flew, 1979, p.vii). Indeed, the form in which the answers come to many of these questions has been of direct concern to philosophers from Plato to Wittgenstein, including Moore himself.

Using evidence from Brunei Darussalam, Malaysia and Indonesia, the purpose of this paper is to explore how Islamic welfare regime notion evolves in a South East Asian (SEA) context.

To gain a broad frame of reference in discussing Islamic welfare regimes in SEA, this paper employs a combined political-economic and cultural approach to analyze how Islamic welfare ethics in Brunei Darussalam, Malaysia and Indonesia are developed. The specific criterion used to make a comparative analysis of these countries is an interconnection between four levels of Islamic welfare actors (state, market, community and household/relatives) in providing social welfare.

Malaysia and Indonesia have demonstrated the most balanced form of “Islamic welfare diamond” in the relationship between welfare actors, even as the state-centered welfare initiative continues to be expanded, while Brunei has taken a different route. A monarchical political system underpinned by high economic growth has enabled the state to play a major role in welfare distribution, rather than other welfare actors. For this reason, Malaysia and Indonesia are described as having an “Islamic inclusive welfare regime,” while Brunei is reported to have an “Islamic welfare state regime.”

For the purpose of theoretical advancements, there is no doubt that this paper has proposed an alternative framework to developing an understanding of how the Islamic ethical code is articulated in a wide range of welfare configurations within the “South East Asian context.”

This editorial aims to introduce the first of a set of two special issues on New modes of governance in activation policies.

The article explores the concept of governance, distinguishing a broad and more narrow use of the concept. Then, it argues that issues of governance should be an integral part of studies of welfare state transformations. Not in the last instance, because governance reforms do have an impact on the content of social policies and social services such as activation. The article continues by discussing three models of the provision of social services.

The article states that the development of the modes of governance in activation in various countries reveals that a mix of service provision models is being used.

The article introduces the articles of the special issue.

The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities transform claimants into “entrepreneurs of the self”.

The authors approach Tax Credits (TC) as a case study to examine how ATGs articulate and operationalise neoliberal ideology through a complex network of inscription devices, expertise and locales. They adopt an ethnographic approach based on interviews, archival data and field notes to gain a deep understanding of citizens' lived experiences of ATGs when claiming Tax Credits.

The authors find that ATGs play a key role in transforming TC claimants into self-disciplined “citizen-subjects” whose decisions are informed by market logic. When claiming TC, citizens interact with ATGs and are transformed into “entrepreneurs of the self” who internalise neoliberal ideology and associated beliefs and assumptions of poverty, work and the welfare state. In this process of subjectification, ATGs (re)construct their identities from welfare recipients to “responsible” and “accountable” hardworking individuals and families. However, ATGs perversely disempower claimants who lack the required human capital for becoming responsible for their own welfare, and thus ultimately maintain socio-economic inequality.

Participants were drawn from a relatively narrow geographic area.

The authors reveal how accounting as a technology of government (dis)empowers individuals vis-à-vis the state and spurs inequality dependent on personal circumstances and calculative skills.

The authors contribute to the accounting literature by showing how neoliberal ideology is articulated, operationalised and reinforced by dynamic and repetitive interactions with ATGs of the UK TC scheme. The study helps deepen the understanding of the processes through which socially and economically disadvantaged individuals are transformed into self-governing economic agents responsible for their own welfare.

There are about 500,000 inhabitants in Helsinki. There are over 100,000 clients and over 300,000 client visits in Helsinki social welfare agencies per year. There are seven social welfare agencies in Helsinki, and this paper is based upon activities in the northeast social agency, consisting of 38 social workers and 15 clerks. Each social worker has about 150–200 clients per year.

People with learning disabilities are one of the most marginalised groups in European society, rarely recognised as full citizens with equal rights. The European action research programme STEPS focuses on structures, instruments and methods to combat discrimination against people with learning disabilities and aims at full participation and free access to material, cultural and social resources. Partnerships between providers, social welfare administrations, universities and groups of people with learning disabilities in five European countries are defining the project. From England, the Tizard Centre, Parkside NHS Trust, and Kensington and Chelsea Social Services are partner members in the network, and the overall project is financed by the EU community action programme to combat discrimination.

To discuss one child welfare agency's efforts to construct an image and identity in the era of privatization that reflects its mission to holistically serve its constituents. The study documents the nature of organizational image and organizational identity, elements of change, and the particular nature of the structural and image changes that the agency has integrated.

This is a case study of CEDARS of Lincoln, NE, a child welfare agency and key participant in the changes in child welfare due to privatization of service delivery systems.

Privatization imposes certain challenges for child welfare providers that can be creatively addressed. Management can be encouraged to think outside the box when managing these challenges.

As a key participant, CEDARS is a model for other similar child welfare agencies that might be facing similar issues with privatization.

Studies on the work integration of persons with disabilities (PwD) and the role of social dialogue therein are scarce. The study examines how the different systems of workers’ representation and industrial relations in Slovakia and Norway facilitate PwD work integration. Taking a social ecosystem perspective, we acknowledge the role of various stakeholders and their interactions in supporting PwD work integration. The paper’s conceptual contribution lies in including social dialogue actors in this ecosystem.

Evidence was collected via desk research, 35 semi-structured in-depth interviews with 51 respondents and stakeholder workshops in 2019–2020.

The findings from Norway confirm the expected coordination of unions and employers in PwD work integration. Evidence from Slovakia shows that in decentralised industrial relations systems, institutional constraints beyond the workplace determine employers’ and worker representatives’ approaches in PwD integration. Most policy-level outcomes are contested, as integration occurs predominantly via sheltered workplaces without interest representation.

This paper identifies the primary sources of variation in the work integration of PwD. It also highlights opportunities for social partners across both situations to exercise agency and engagement to improve PwD work integration.

By integrating two streams of literature – social policy and welfare state and industrial relations – this paper examines PwD work integration from a social ecosystem perspective. Empirically, it offers novel qualitative comparative evidence on trade unions’ and employers’ roles in Slovakia and Norway.