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This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context.

The study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.

Traditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect.

This study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting.

The value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.

This paper aims to investigate the extent to which family roles and settings can mediate the impact of unemployment on psychological well-being among Italian households.

Using the European Health Interview Survey data for 2015, the authors adopt linear regression models to evaluate the effect of family settings on the mental health outcomes of unemployment, in particular on the likelihood of developing depression. The latter is measured using the internationally validated Patient Health Questionnaire (PHQ-8). Since the gender gap in occupation has not ceased to exist in Italy, special attention is paid to the differences between males and females in the workforce.

The results suggest that involvement in parental roles has a moderating influence on unemployment mental health outcomes among both men and women, although it has a higher effect on the female workforce. Moreover, the study shows that “not living far from the family of origin” could be considered a crucial moderating factor for both gender categories.

The novelty of this paper lies in its consideration of the implications the social definition of gender roles may have on gender-related expectancies and attributions in life domains, such as work and family.

This paper explores the work of the educational theorist Gert Biesta in a setting outside of the context where it was originally developed. It aims to address how Biesta’s approach can help educators and policy makers question the philosophical underpinnings of education in the UAE and thereby start a conversation that is currently absent in this context. The paper comprises three elements: first, an overview of Biesta’s educational theory is given with a focus on ‘subjectification’ and his self-titled “pedagogy of interruption”. Secondly and in brief, I use Biesta’s framework of educational dimensions to analyse the philosophy underlying education in the United Arab Emirates using published government documents and media sources. Thirdly, I report a small-scale qualitative analysis of a specific educational space, three General Studies Courses in a UAE tertiary institution, to investigate the ‘risky’ possibilities involved in implementing a pedagogy of interruption. I find that despite a dominant policy discourse that discounts subjectification, there are significant opportunities for students to develop a strong sense of self. These opportunities are created by a small but strongly motivated group of teachers and taken up, on the whole enthusiastically, by students. However, my assertions are limited by a number of challenges which warrant further research. This paper hopes to provide a meaningful contribution to the limited discussion regarding the aims and expectations of education in the Middle East, and finds a pertinent philosophical grounding for liberal studies teaching in a tertiary context. As such the paper will be of value both to policy and decision makers in the Middle East and to teachers and trainers who teach in multi-cultural and international contexts.

The main aim of the study was to measure and assess the efficiency of the healthcare system in Poland.

An output-oriented Data Envelopment Analysis model with a 2-years window analysis extension was used between 2013 and 2018. The analysis was completed with a determination of the sources of productivity changes (between the first and last year of the study period) and factors that influence efficiency.

Efficient regions have been identified and the spatial diversity in their efficiency was confirmed. The study identified individual efficiency trends together with “all-windows” best and worst performers. Using panel modeling, it was confirmed that the efficiency of health protection is influenced by, among others, accreditation certificates, the length of the waiting list or the number of medical personnel.

Although the analysis was conducted at the voivodeship level (NUTS2), which was fully justified, it would be equally important to analyze data with a lower aggregation level. It would be extremely valuable from the perspective of difficulties faced by the healthcare system in Poland.

The identification of areas and problems affecting the efficiency of the healthcare system in Poland may also be a hint for other countries with similar system solutions that also struggle with the same problems.

The paper explains the efficiency of the country's healthcare system while also paying attention to changes in its level, factors influencing it, spatial diversity and impact on the sector functioning.

The purpose of this paper is to assess ways in which informality can be understood and reviews an emerging area of management scholarship. The origins and nature of informality are discussed with the aid of two different theoretical tools: “workplace sociology” (WS) and “mixed embeddedness” (ME).

The analysis is grounded in empirical material reflecting different aspects of informality mainly within the ethnic economy, such as a study on the implementation of the National Minimum Wage regulations (Ram et al., 2007; Jones et al., 2004, 2006).

The authors argue that the combination of WS and ME provides a valuable means of content and character of informality. It can also help to explaining variations and patterns within the informal economy, as well as understanding new forms of informality in the ethnic economy and beyond in “superdiverse” contexts.

This paper bridges two different theoretical approaches to explain the interactions between the firm and state regulations, as well as the workplace relations between employer and employees.

This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.

The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.

The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.

The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.

The purpose of this study is to identify research perspectives/clusters in the field of urban tourism (city tourism) in narrow sense and tourism cities (cities and tourism) in the broader sense to examine the complex relationship through the optics of science mapping. This paper believes that the existing qualitative assessments of this field can be experimentally verified and visualized.

First, the key conceptual dilemmas of research perspectives in urban tourism are highlighted. Based on the Web of Science (WOS) Core Collection and the VOSviewer (computer program for visualizing bibliometric networks), the data will be analyzed. Clustering is used to evaluate information retrieval (inclusivity or selectivity of the search query), publication patterns (journal articles), author keywords, terminology and to identify the respective cities and author collaborations between countries.

Terminological specificities and their contextuality (authors’ preferences) are elaborated, as the topic is studied by authors from different disciplinary fields. Compared to other specific tourisms, urban tourism includes geographic terms (variations of city names) and terms with different connotations (travelers, visitors). Recent Spanish (also Portuguese) linguistic/geographic contexts are noticeable and a strong presence of WOS Emerging Sources Citation Index papers. Research perspectives are represented in the network of clusters of connected terms. If the search is based on a narrower sense of strict urban tourism, then tourism-business topics predominate. If tourism and cities are less closely linked, socio-cultural and environmental-spatial perspectives emerge, as does tourism/cities vulnerability (climate change and health issues).

The construction of a search syntax for the purpose of retrieval is always marked by compromises, given different terminological usages. A narrow search query will miss many relevant documents. On the other hand, if the query is too general, it returns less relevant documents. To this end, this paper tested queries on three different levels of inclusivity or selectivity. More consistent use of terms would benefit authors in the field of urban tourism when searching for references (information retrieval) and, as a consequence, would allow better integration of the field.

This study provides a practical method for evaluating cities and tourism in combining the expertise of an information scientist and a sociologist. It points out numerous caveats in information retrieval. It offers an overview of publishing just prior to the outbreak of Covid-19, thus providing an opportunity for further comparative studies.

This study is the first to examine urban tourism using such a method and can serve as a complement to the existing systematization of qualitative approaches. The findings are consistent with numerous qualitative assessments of weak the research interconnection between the specifics of cities and tourism in terms of broader socio-spatial processes. However, the study suggests that such research linkage is increasing, which is noticeable in relation to issues of social sustainability (e.g. overtourism, Airbnb and touristification).

The recent global economic crisis affected workplaces in many countries, raising questions about the employees' situation. While most work-related studies in times of crises focus on job loss and unemployment, this study analyzes workplace violence in the wake of the 2008 economic crisis among municipal employees within care and education.

Mixed method approach was used for data collection; longitudinal online surveys and focus group interviews were used.

The prevalence of workplace violence increased between the three time points of the study, in particular in downsized workplaces. A higher proportion of employees working in care were exposed to threats and physical violence than employees in education as clients of employees in care services were more likely to lash out against employees due to cutbacks in services. Focus groups interviews indicated that the causes of increased workplace violence may be due to a spreading effect both from within and outside the workplace.

As workplace violence can have serious consequences for the health and well-being of employees, it is important for those who have responsibility for the work environment and occupational health in the workplace to design policies that take these findings into account.

Based on the mixed methods, longitudinal survey and focus group interviews, this study contributes to knowledge on workplace violence in times of economic crises. It shows that the prevalence of workplace violence increased not only directly after the economic collapse but also continued up to five years later.

The purpose of the study was to specify the perceived outdated nature and lack of definitional clarity associated with the concept of work and further to outline that the nature of work has dramatically changed in the 21st century, while definitions of work referenced in research remain those that were dominant in the previous century. Lastly, the study aimed to propose an updated conceptualisation and definition of work to aid future research.

A scoping literature review was adopted as the methodology guiding the study. A scoping review is particularly suited to identifying the conceptual boundaries on a given multi-disciplinary topic and is used to map the key concepts underpinning a research area as well as to clarify working definitions.

Nine main themes underpinning the concept of work were extracted from the extant literature. These were assimilated with contemporary literature across multiple disciplines. Contexts of work as they relate to dimensions of work and workspace are developed and visualised. A proposed contemporary definition of work is presented.

The aim of the study was to address the problem with current and future research continuing to refer to traditional conceptualisations of work, while the nature of work has dramatically changed. The findings are preliminary and intended to stimulate further discourse towards a greater consensus of a definition. The implications of proposing an updated definition of work is that it is intended to better inform future research reflective of its multi-disciplinary and significantly changed nature.

The implications to practice are the main impetus of this study. The authors found that research associated with work was being confounded by traditional and outdated interpretations, excluding alternative forms of work or not recognising its multi-dimensionality. It is proposed by the paper that an updated conceptualisation of the nature of work in this era, as it is reflected across disciplines and practice, would positively contribute to the understanding, management and conceptualisation of work in practice.

A systematic literature review across disciplines of the definition of work will reveal the outdated nature and disparate interpretation of the concept of work. An inclusive, multi-disciplinary and contemporary definition of work has not been suggested. This scoping review was conducted to address this problem and gap in the literature. Further, this paper presents a multi-dimensional and spatial conceptualisation of work that is proposed to better inform future research and practice associated with work.

This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research.

First, the paper addresses PMM as a field of research linking scientific disciplines, schools of thought and academic scholars. Second, the paper discusses the role of institutional theorising in PMM research. Third, the paper analyses and reviews Modell's ideas on the future prospects of PMM research. The paper also elaborates on the ideas presented in Modell's paper.

Modell's paper suggests sociology of valuation and the discussion on hybrid governance as future developments for PMM research. This paper provides a conceptual perspective to link these areas together. Furthermore, the paper contributes to understanding PMM as a multi-disciplinary, inter-disciplinary and trans-disciplinary research area.

This paper contributes to the conceptualizations of values, valuation and hybridity in PMM research from the viewpoint of institutional theory.