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The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh.

To fulfill this objective, a sociological discourse analysis (SDA) of the gender-related texts in the annual reports of Bangladeshi companies (listed in the Dhaka Stock Exchange) was conducted. Sandberg and Holmlund’s (2015) organizational impression management tactics (description, praise, admission, defense and writing styles) was applied as the analytical framework of SDA. The findings of the study were interpreted from a triangulation of two different theories: legitimacy theory and impression management theory.

The study suggests that the companies in Bangladesh are disclosing gender-related information to a limited extent. They provide some information in relation to equal opportunities, business activities targeted to women and corporate contribution to women’s welfare. Most of these gender-related discourses are rhetorical in nature. The companies used various impression management tactics such as description, praise, positive writing style, vague writing style and emotional writing style.

This study is exploratory in nature and focuses on cross-sectional data. Thus, it does not identify the trend of corporate gender reporting over the years.

At the policy level, the findings revealed a need for reporting guidelines for gender narratives. Although there is a global gender reporting guideline as proposed under global reporting initiative, there is no local guideline in Bangladesh. Our findings suggest that in the absence of proper directives, companies presented facts and figures rhetorically and qualitatively.

Our findings provide valuable insights for the companies in assisting the Government of Bangladesh to deal with the prevailing gender inequality and achieved gender-related sustainable development goals. It is argued that the government should take more interest in corporate social responsibility activities (such as promoting gender equality) and introduce legislation and guidelines for social accounting.

This is one of the very few studies that illustrate the corporate gender reporting of a developing economy – Bangladesh. To make a unique contribution to corporate gender disclosure, the study has drawn its analysis from a triangulation of the impression management and the legitimacy perspectives. Also, the use of SDA for annual report analysis has informed the readers about “how” the corporate narratives are presented in the annual reports rather than “what” issues are disclosed as commonly done in content analysis.

This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh.

COVID-19-related accounting disclosures from listed banks’ annual reports have been examined using three levels of SDA: textual, contextual and sociological interpretations. Data were gathered from the banks’ 2019 and 2020 annual reports. The study uses the legitimacy theory as its theoretical framework.

The research reveals a substantial shift in corporate disclosures due to COVID-19, marked by a significant increase from 2019 to 2020. Despite regulatory and professional directives for COVID-19-specific disclosures, notable non-compliance is evident in subsequent events, going concern, fair value, financial instruments and more. Instead of assessing the implications of COVID-19 and making disclosures, companies used positive, vague and subjective wording to legitimize non-disclosure.

The study’s insights can inform regulators and policymakers in crafting effective guidelines for future crisis-related reporting like COVID-19. The research adds to the literature by methodologically using SDA to explore pandemic-specific disclosures, uncovering the interplay between disclosures, legitimacy and stakeholder engagement.

This study represents a pioneering effort in investigating COVID-19-specific disclosures. Moreover, it uses the SDA methodology along with the legitimacy theory to analyze accounting disclosures associated with COVID-19.

The expansion of social welfare in advanced capitalist countries following the Second World War has been phenomenal. Concomitant to this is the mushrooming of comparative social research devoted to the analysis of welfare states. The central question in comparative policy discourse has been the search for the determinants of social welfare development. There is no consensus over the structural determinants for welfare efforts. However, the literature on comparative social policy has identified a significant number of variables which spur social policy development: industrialization, urbanization, modernization, working‐class mobilization, union strength, state and its particular structure, open economy, diffusion, military spending, and national ideology (Wilensky & Lebeaux, 1965; Wilensky, 1975; Uusitalo, 1984; Wilensky, 1985; Flora, 1987; O'Conner, 1988; Esping‐Andersen, 1990; Pierson, 1991; Wong & Daley, 1991; Janoski & Hicks, 1994).

This paper aims at interpreting the epistemology of marketing. The paper investigates several research questions, proposing some initial reflections concerning their impact on marketing.

The paper addresses the research questions by conducting an analysis of the marketing literature. An analysis of philosophical postmodern literature is also carried out. The paper's attempt constantly to create links between the level of philosophical elaboration and that of marketing research leads to a proposal of new approach to marketing research: experiential research.

In the paper's review of the marketing literature the traditional pragmatic approach of marketing as a discipline is highlighted. Its strong managerial perspective has partly diverted researchers’ attention from the theory, and focused it mainly on the method. This has created an increasingly marked distinction between the marketing literature aimed at management, and that aimed at the academic community. The postmodern perspective on marketing calls for a rethinking of the “scientific nature” of marketing as an investigative field.

The main point is that marketing cannot be a scientific discipline only by adopting a scientific method. Marketing research is by definition different in nature: it cannot generate better but only different knowledge. This perspective shift has an impact on all research components. First, the field of research widens enormously, because researchers can deal with everything arousing their interest and to which their accumulated knowledge can be applied. Since the discipline does not become scientific, the researcher can use any method. All methods can originate scientific theories, and therefore incremental knowledge. Hence science is neither objective nor absolute.

This paper analyses the philosophical roots of postmodernism, in order to understand its impact on postmodern marketing better. It also focuses on the impact of postmodernism on marketing research, and proposes a new approach. This paper then explores the features of the experiential research in marketing, and its effect on the processes of generating knowledge.

Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems support sustainability within organizations. This is unfortunate, given the important role that properly designed Sustainability Control Systems (SCS) may play in helping firms to better face their social and environmental responsibilities. Starting from these premises, the aim of this essay is twofold. On the one hand, we present a review of the emerging stream of research on sustainability and management control mechanisms, in order to identify and discuss the link between the two. On the other hand, we try to illustrate the main unaddressed issues in this literature as a premise to exploring one possible way to advance research in this area. Specifically, we make a call for a more holistic approach to the study of SCS, which considers also their organizational and cultural dimensions in addition to their technical properties. A framework for informing future work on the topic is proposed, based on the concept of ‘control package’ (Malmi & Brown, 2008; Sandelin, 2008) complemented with notions from the complementarity-based approach developed in organizational economics (Grandori & Furnari, 2008; Milgrom & Roberts, 1995). By enhancing our understanding on how SCS operate as a package, the application of our framework should allow researchers to develop better theory of how to design a range of controls to support organizational sustainability objectives, control sustainability activities, and drive sustainability performance.

Digital transformation (DT) is a major challenge for incumbent organisations, as research on this phenomenon has revealed a high failure rate. Given this consideration, this paper reviews the literature on DT in incumbent organisations to identify the main themes and research directions to be undertaken.

The authors adopt a systematic literature review (SLR) and computational literature review (CLR) employing a machine learning algorithm for topic modelling (LDA) to surface the themes discussed in 103 peer-reviewed studies published between 2010 and 2022 in a multidisciplinary article sample.

The authors identify and discuss the five main themes emerging from the studies, offering the state-of-the-art of DT in established firms' literature. The authors find that the most discussed topics revolve around the DT of healthcare, the process of renewal and change, the project management, the changes in value performances and capabilities and the consequences on the products of DT. Accordingly, the authors identify the topics overlooked by literature that future studies could tackle, which concern sustainability and contextualisation of the DT phenomenon.

The authors further propose managerial insights which equip managers with a revolutionary mindset that is not constraining but, rather, integration-seeking. DT is not only about technology (Tabrizi B et al., 2019). Successful DT initiatives require managerial capabilities that foster a sustainable departure from the current organising logic (Markus, 2004). This study pinpoints and prioritises the role that paradox-informed thinking can have to sustain an effective digital mindset (Eden et al., 2018) that allows for the building of momentum in DT initiatives and facilitates the renewal process. Indeed, managers lagging behind DT could shift from an “either-or” solutions mindset where one pole is preferred over the other (e.g. digital or physical) to embracing a “both-and-with” thinking balancing between poles (e.g. digital and physical) to successfully fuse the digital and the legacy (Lewis and Smith, 2022b; Smith, Lewis and Edmondson, 2022), enact the renewal, and build and maintain momentum for DTs. The outcomes of adopting a paradox mindset in managerial practice are enabling learning and creativity, fostering flexibility and resilience and, finally, unleashing human potential (Lewis and Smith, 2014).

The authors propose insight that will equip managers with a mindset that will allow DT to fail less often than current reported rates, which failure may imply potential organisational collapse, financial bankrupt and social crisis.

The authors offer a multidisciplinary review of the DT complementing existing reviews due to the focus on the organisational context of established organisations. Moreover, the authors advance paradoxical thinking as a novel lens through which to study DT in incumbent organisations by proposing an array of potential research questions and new avenues for research. Finally, the authors offer insights for managers to help them thrive in DT by adopting a paradoxical mindset.

This research aims to extend the traditional cultural divide between male and female lawyers by examining contradictory workplace policies that discriminate against the work and education of female auxiliary workers within general legal practice in Australia.

The study uses membership categorisation devices, an ethnomethodological approach, to analyse two policy statements which are in common use in Australian legal practice.

The research finds that the statements, which are a merge of policy and procedures, are fundamentally contradictory. Whilst one prohibits and represses any discrimination against women, the other does not provide educational opportunities for employees, predominantly women, at the auxiliary level of employment. As a result female auxiliary workers are marginalised and their career prospects are diminished.

Policies guiding work and education in Australian legal practice reinforce a culture of gender‐based discrimination. It is argued that espoused policies need to reflect policies in action by providing career opportunities for women auxiliary workers.

The research challenges the notion that espousing a policy of equal opportunity leads to women receiving the same educational opportunities as men in Australian legal practice. The research shows the importance of understanding how job category has cultural and gendered meanings.

The generality of the universe is “everything.” In this regard, the Qur'an declares abundantly on the ultimate and perfect domain of the divine law in creation. This also means the profundity of the divine law in explaining and applying to all things in the knowledge–time–space dimensions of the conscious universe. Such observations or insights that span the complete universe comprise the Signs of Allah (ayath Allah).¹

A methodological study of religion including moral, ethical, and social values and economics takes us into the search, discovery, and establishment of a formal epistemological premise. Social economics is now studied as a methodological investigation of evolutionary and embedded systems integrating the moral, social, and economic systems. Thus an integrated theory of religion representing the realm of moral and social values and economics is formalized. The paper aims to discuss these issues.

The author writes on the conjoint methodological perspective of the integrated domain of religion and economics. A formal ontology of the unified field of religion and economics is established in such an inter-causal and organically unified realm of moral, social, and economic values. A phenomenological model of the unified worldview that applies to a systemic concept of “everything” emerges. This methodology and the immanent phenomenological model relating to it convey the principle of inter-systemic organic symbiosis by a unique and universal worldview.

The systemic integration between religion and economics is formally studied within the immanent system methodology that formalizes inter-disciplinary symbiosis. The result is a new formal model of integration between religion and social economics.

Empirical work can further expand the scope of the paper.

Immense social, ethical, and cross-cultural implications emanate from the study.

The morality and ethical implications of religious values are imputed in the formal model and implications of the social economy.

The paper is of an original nature in establishing the episteme and formalism of integration between ethical and moral values of religion into the structure of the social economy. From this both a theoretical rigor as well as logical formalism can be drawn.

There are the interesting words of Myrdal in respect of the universality and commonness of what a scientific problem means:From then on more definitely I came to see that in reality there are no economic, sociological, psychological problems, but just problems and they are all mixed and composite. In research the only permissible demarcation is between relevant and irrelevant conditions. The problems are regularly also political and have moreover to be seen in historical perspective. (Myrdal, 1979, p. 106)