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This study aims to contribute to social identity theory in tourism by exploring the reflections of Chinese tourists visiting North Korea and how they negotiate their intergroup identity in this similar-others destination.

Data were collected via online platforms and in-depth interviews. A qualitative approach, i.e. thematic analysis, was used to analyse the two sets of data.

Results showed that when encountering North Koreans perceived as similar others amid the social, economic and political environments in which they were embedded, Chinese tourists often categorised themselves as ordinary tourists, preferentially treated tourists and vicarious tourists based on intergroup similarities to North Koreans. They also performed intergroup comparison to boost their self-esteem at group and collective levels and developed corresponding strategies to generate distinct emotional group commitments.

It is recommended that destinations reinforce the friendly and unique relationship with their similar-others source markets to improve their attractiveness. Destinations should also strive to enhance the experience of tourists from their similar-others markets by arousing their positive collective-level affection, emotional resonance and nostalgic memories and avoiding negative emotions.

This study offers a theoretical framework analysing the features of tourists’ social identities while visiting a similar-others destination, contributing to our understanding of the interactive and contingency nature of social identity in tourism, and responding to the call for addressing the broader social contexts in which tourists’ group identity is embedded.

本文致力于探索赴朝中国游客的反思以及他们在这个“类似他者”目的地如何协商群际身份, 以对旅游领域的身份认同理论做出贡献。

本文运用主题分析方法; 资料来源于网络文本和深度访谈。

当中国游客面对被视为“类似他者”的朝鲜人时（具有相似的社会、经济和政治环境）, 他们会根据与朝鲜人的群际相似性, 将自我分类为“普通游客”、“受优待者”和“过来人”三类。此外, 他们还会通过群际比较来提高群体层面和集体层面的自尊, 并且采取对应策略以产生不同的群体承诺。

本文提出了一个分析游客访问“类似他者”目的地时的社会认同的理论框架, 对理解旅游中的社会认同的互动性和偶然性做出了贡献, 并响应了在考察游客群体认同时关注其所处的更广泛的社会背景的呼吁。

目的地应该强化它们与“类似他者”客源市场之间友好且独特的关系, 以提升自身吸引力。目的地还应该唤醒游客积极的集体情感和怀旧, 产生主客情感共鸣, 并避免负面情绪, 以尽力提升来自“类似他者”客源地的游客的体验。

Este estudio pretende contribuir a la teoría de la identidad social en turismo mediante la exploración de las reflexiones de los turistas chinos que visitan Corea del Norte y cómo negocian su identidad intergrupal en este destino similar a otros.

Los datos se recogieron mediante plataformas en línea y entrevistas en profundidad. Se utilizó un enfoque cualitativo a través de análisis temático para analizar los dos conjuntos de datos.

Los resultados mostraron que, al encontrarse con norcoreanos percibidos como otros similares en el entorno social, económico y político en el que estaban integrados, los turistas chinos a menudo se categorizaban a sí mismos como turistas ordinarios, turistas con trato preferente y turistas vicarios basándose en las similitudes intergrupales con los norcoreanos. También, realizaban comparaciones intergrupales para aumentar su autoestima a nivel grupal y colectivo, y desarrollaban las estrategias correspondientes para generar distintos compromisos emocionales grupales.

Se presenta un marco teórico en el que se analizan las características de las identidades sociales de los turistas que visitan un destino similar a otro, lo que contribuye a nuestra comprensión de la naturaleza interactiva y contingente de la identidad social en turismo y responde a la necesidad de abordar los contextos sociales más amplios en los que se inserta la identidad de grupo de los turistas.

Se recomienda que los destinos refuercen las relaciones amistosas y únicas con sus mercados emisores similares para mejorar su atractividad. Los destinos deberían esforzarse por mejorar la experiencia de los turistas de sus mercados emisores similares, estimulando su afecto positivo a nivel colectivo, su resonancia emocional y sus recuerdos nostálgicos, y evitando las emociones negativas.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

There is consensus among scholars on how political institutional imprinting interprets the unique management and practice phenomenon of Chinese enterprises. However, little scholarly attention has been given to the different political institutional imprints that shape firms’ internationalization. Therefore, this study aims to investigate how communist and market logic political institutional imprintings influence firms’ initial ownership strategies in outward foreign direct investment.

Based on the propensity score matching difference in difference method and a sample of 464 foreign investments from 2009 to 2020 for 310 Chinese private firms.

The results show that private firms with market logic political institutional imprintings tend to adopt higher ownership and vice versa. As institutional differences increase, private firms with market logic imprintings are more risk-taking and adopt higher ownership, whereas private firms with communist imprintings are more conservative and choose lower ownership. When diplomatic relations are friendlier, private firms with market logic imprintings prefer higher ownership to grasp business opportunities and vice versa.

This study not only identifies the net effect of political institutional imprinting on private firms’ initial ownership strategy but also investigates the different moderating effects of current institutional forces to respond to the call for research on bringing history back into international business research and the fit between imprinting and the environment.

Drawn from the push–pull perspective, this research aims to identify the determinants of Chinese technology's outward foreign direct investments (OFDI) into the Eurasian region.

The authors argue that contrary to the extant literature, technology-driven OFDI from emerging-market multinationals (EMNEs) do not always seek developed countries, and EMNEs' technology investments in emerging economies are rising indicating that there are factors in these economies that can prove attractive. The authors recognize the influence of the macroeconomic environment and the interaction of home and host-country institutional contexts that influence the location choice of EMNEs technology-driven OFDI into other emerging economies, mediated by the industry sector and firm's ownership structure. The authors test our hypotheses using a sample of 1,656 observations of Chinese MNEs' tech-investments in the Eurasian region from 2005 to 2019.

The study results indicate that bilateral diplomatic relations pave the way of the host-country institutional environment for Chinese MNEs uncovering the role of the Chinese government as an OFDI facilitator. This study also unveils a lower technology level of the Chinese MNEs' investments in the Eurasian region connoting an interest in market opportunities exploitation through their existing technologies – through its comparative advantage in the global markets – rather than strategic assets acquisition aiming at augmenting their technological capabilities. This trend is similar to that of other major foreign direct investment (FDI) source countries.

This research contributes to a better understanding of the characteristics and the location choice of technology investments from EMNEs into other emerging economies that have received scant attention in the literature. In addition, it extends the institutional theory by analyzing how home-country institutions, through bilateral diplomatic relations, may smooth the host country institutional environment for home-country MNEs' foreign investments and contributes as well to the debate on the applicability of the existing theoretical framework in the case of emerging-market MNEs.

The purpose of this paper is to explore the determinants of entrepreneurs’ subjective social status perception (SSP) on firm international behaviors based on the upper echelons theory and social class theory.

To test the hypotheses, the authors studied a large sample of 10,823 small- and medium-sized private Chinese enterprises from 2006 to 2014.

The results showed that entrepreneurs with higher status perception prefer international activity and firms have higher export intensity and intention. In addition, the social capital of entrepreneurs and institutional environment amplifies the positive relationship between SSP and international behavior.

This paper contributes to research on the upper echelon of management and extends our understanding of how managerial social characteristics influence international strategic decision-making. Besides, it also contributes to the emerging stream of social status research in international expansion studies and expand researchers’ limited understanding of the effects of social status in business settings.

Utilizing the expectation states theory in sociology, this study probes into the influence of the board's informal hierarchy on the quality of enterprise innovation, originating from the perspective of internal directorial interactions, while analyzing the boundary effects exhibited by the nature of property rights and the intensity of geo-culture.

The study selects China's A-share listed companies from 2008 to 2021 as the research sample, employing the Tobit regression analysis method to scrutinize the hypotheses presented in the text.

The regression results demonstrate a positive correlation between the board's informal hierarchy and the enterprise innovation quality (EIQ). Upon introducing variables specific to property rights and geographical culture, the authors found that in comparison to non-state-owned enterprises (non-SOEs), the influence of the board's informal hierarchy on the quality of corporate innovation is diminished in SOEs. Conversely, the intensity of geo-culture across Chinese provinces enhances their mutual positive influence. In the additional analysis, the authors also found that the elevation of corporate risk tolerance is a significant pathway for the positive effect of the board's informal hierarchy on EIQ. Moreover, this positive influence is more profound in high-tech enterprises, businesses implementing equity incentive plans and companies that have subscribed to director and officer liability insurance.

The findings not only deepen the understanding of how the board's internal status characteristics influence corporate decision-making but also enrich the application scope of expectation states theory. Furthermore, this study offers valuable guidance for optimizing innovation decision-making by adjusting the personnel structures of corporate boards.

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.

Infrastructure financialization plays a critical role in infrastructure development and urban growth around the world. However, on the one hand, the existing research on the infrastructure financialization focuses on qualitative and lacks quantitative country-specific studies. On the other hand, the spatial heterogeneity and influencing factors of infrastructure financialization are ignored. This study takes China as a typical case to identify and analyze the spatial characteristics, development process and impact factors of infrastructure financialization.

To assess the development and characteristics of infrastructure financialization in China, this study constructs an evaluation index of infrastructure financialization based on the infrastructure financialization ratio (IFR). This study then analyzes the evolution process and spatial pattern of China's infrastructure financialization through the spatial analysis method. Furthermore, this study identifies and quantitatively analyzes the influencing factors of infrastructure financialization based on the spatial Dubin model. Finally, this study offers a policy suggestion as a governance response.

The results demonstrate that infrastructure financialization effectively promotes the development of infrastructure in China. Second, there are significant spatial differences in China’s infrastructure financialization. Third, many factors affect infrastructure financialization, with government participation having the greatest impact. In addition, over-financialization of infrastructure has the potential to lead to government debt risks, which is a critical challenge the Chinese Government must address. Finally, this study suggests that infrastructure financialization requires more detailed, tailored,and place-specific policy interventions by the government.

This study not only contributes to enriching the knowledge body of global financialization theory but also helps optimize infrastructure investment and financing policies in China and provides peer reference for other developing countries.

Numerical literature shows that agricultural insurance can affect pesticide investments, but few of them are devoted to explain how agricultural insurance affects farmers’ selection on green or traditional pesticides. This paper aims to develop a theoretical model about how agricultural insurance influences on green pesticides selections and tests our conclusions by using the data from China land economic survey (CLES) from 2020 to 2021.

We employ probit model to capture the effects of agricultural insurance on green pesticides adoption.

We indicate that green pesticides have a stronger effect on stabilizing yield and increasing income than traditional pesticides, but there are still risks disturbing farmers’ decisions on green pesticides usage. By providing premium subsidies after the farmers are affected by natural risk, agricultural insurance improves the farmers’ expected income and encourages farmers to use green pesticides. Further, we further confirm these conclusions by considering different scenarios such as climate risks, farmers’ entrepreneurship and credit constraints. We find that the effects are more salient if croplands are under higher natural risks and, farmers are equipped with entrepreneurship and formal credit. This paper implies that the agricultural insurance decoupled with green technologies also have salient positive effects on agricultural pollution control.

The potential contributions of this paper can be outlined in three aspects in detail. Firstly, this paper aims to revel the effects of agricultural insurance on pesticide selection by structuring a general theoretical model. By using the CLES data from 2020 to 2021, we confirm that agricultural insurance increases the probability for adopting green pesticides. Secondly, this paper discusses the effects of farmers’ characteristics on the results and finds that if farmers have entrepreneurship, the effects of agricultural insurance on green pesticide usage will be more salient. Thirdly, it uncovers some practices in China, which will supply experiences for other developing countries. For example, this paper further demonstrates that “insurance + credit” plan the present Chinese government carried out will be an important measure for strengthening effects of agricultural insurance on green pesticides usage. Moreover, it shows that decouple agricultural policies will also guide farmers to use green technologies eventually if the technologies are reliable and farmers can afford.

This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.

Based on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors.

This study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces.

This study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.