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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 About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.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.

Although management scholars have embraced grand challenges research, in many cases, grand challenges have been treated as merely a context for exploring extant theoretical perspectives. By comparison, our approach – robust action – provides a novel theoretical framework for tackling grand challenges. In this invited article, we revisit our 2015 model, clarifying and elaborating its key elements and taking stock of subsequent developments. We then identify three promising directions for future research: scaffolding, future imaginaries, and distributed actorhood. Ultimately, our core message is remarkably simple: robust action strategies – participatory architecture, multivocal inscription and distributed experimentation – jointly provide a means for tackling grand challenges that is well matched to their complexities, uncertainties, and evaluativities.

Covert research has a mixed reputation within the scientific community. Some are unsure of its moral worth, others would proscribe it entirely. This reputation stems largely from a lack of knowledge about the reasons for choosing the covert method. In this chapter, these reasons will be reconstructed in detail and all the elements that will allow one to judge the level of ethicality of covert research will be laid out for the reader. In particular, the chapter will answer the following questions: What harms can result from covert research to the subjects participating in the research? Is covert research necessarily deceptive? In which cases is it ethically permissible for a researcher to deceive? What is the scientific added value of the covert research, that is, what does covert research discover that overt research does not? What are the risks to researchers acting undercover? Finally, some suggestions will be offered to research ethics reviewers to help in their appraisal of covert research.

Social relationships play an important role in organizational entrepreneurship. They are crucial to entrepreneurs’ decisions because, despite the bleeding-edge technological advancements observed nowadays, entrepreneurs as human beings will always strive to be social. During the COVID-19 pandemic many companies moved activities into the virtual world and as a result offline Social relationships became rarer, but as it turns out, even more valuable, likewise, the inter-organizational cooperation enabling many companies to survive.

This chapter aims to develop knowledge about entrepreneurs’ SR and their links with inter-organizational cooperation. The results of an integrative systematic literature review show that the concept of Social relationships, although often investigated, lacks a clear definition, conceptualization, and operationalization. This chapter revealed a great diversity of definitions for Social relationships, including different scopes of meaning and levels of analysis. The authors identify 10 building blocks and nine sources of entrepreneurs’ Social relationships. The authors offer an original typology of Social relationships using 12 criteria. Interestingly, with regard to building blocks, besides those frequently considered such as trust, reciprocity and commitment, the authors also point to others more rarely and narrowly discussed, such as gratitude, satisfaction and affection. Similarly, the authors discuss the varied scope of sources, including workplace, family/friendship, past relationships, and ethnic or religious bonds. The findings of this study point to a variety of links between Social relationships and inter-organizational cooperation, including their positive and negative influences on one another. These links appear to be extremely dynamic, bi-directional and highly complex.

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.

Societal grand challenges have moved from a marginal concern to a mainstream issue within organization and management theory. How diverse forms of organizing help tackle – or reinforce – grand challenges has become centrally important. In this introductory paper, we take stock of the contributions to the volume on Organizing for Societal Grand Challenges and identify three characteristics of grand challenges that require further scholarly attention: their interconnectedness, fluidity, and paradoxical nature. We also emphasize the need to expand our methodological repertoire and reflect upon our practices as a scholarly community.

Purpose: This chapter analyses the effects of social stratification and inequalities on the outcomes of transnational mobilities, especially on the educational trajectory of returning migrant children.

Study approach: It places the Bourdieusian capital concepts (Bourdieu, 1977, 1984) centre stage, and analyses the convertibility or transferability of the cultural and social capital across different transnational locations. It examines the serious limitations of this process, using the concept of non-dominant cultural capital as a heuristic analytical tool and the education system (school) as a way of approaching the field. As we examine ‘successful mobilities’ of high-status families with children and racialised low-status families experiencing mobility failures, our intention is to draw attention on the effect of the starting position of the migrating families on the outcomes of their cross-border mobilities through a closer reading of insightful cases. We look at the interrelations of social position or class race and mobility experiences through several empirical case studies from different regions of Hungary by examining the narratives of people belonging to very different social strata with a focus on the ‘top’ and the ‘bottom’ of the socio-economic hierarchy. We examine the transnational mobility trajectories, strategies and the reintegration of school age children from transnationally mobile families upon their return to Hungary.

Findings: Our qualitative research indicates that for returning migrants not only their available capitals in a Bourdieasian sense but also their (de)valuation by the different Hungarian schools has direct consequences on mobility-affected educational trajectories, on the individual outcomes of mobilities, and the circumstances of return and chances for reintegration.

Originality: There is little qualitative research on the effects of emigration from Hungary in recent decades. A more recent edited volume (Váradi, 2018) discusses various intersectionalities of migration such as gender, ethnicity and age. This chapter intends to advance this line of research, analysing the intersectionality of class, ethnicity and race in the context of spatial mobilities through operationalising a critical reading of the Bourdieusian capitals.

Drawing on key concepts from childhood studies, this chapter provides a theoretical grounding for children's participation rights in research on maltreatment. The chapter discusses the sociology of childhood, tracing how it brought a focus to children's participation in research, and introduces the concepts of adultism and childism to help critique children's participation in research on maltreatment. The chapter is framed by a familiar debate on tensions between children's right to participate and their right to protection. It explores the relevance of these debates for research on child maltreatment. Through its discussion, the chapter explores key issues that have traditionally led to children being kept out of research on child maltreatment. It argues that children's participation is key to advancing knowledge on child maltreatment and fundamentally a way to uphold children's human rights. The concepts introduced in this chapter are threaded and explored throughout the subsequent chapters of the book, in their examination and reflections on children's participation in research on maltreatment.

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.

This article aims to analyze the strategic work of Polish entrepreneurs in the furniture industry following the political changes in 1989. The authors examined how these entrepreneurs transitioned from local craftsmen or importers into leaders of international manufacturing companies and how their strategizing contributed to the unprecedented growth of the Polish furniture sector.

The authors examined extant data, specifically biographical interviews conducted with 11 prominent leaders in the Polish furniture industry (Hryniewicki, 2015, 2018). They analyzed within a theoretical framework that integrates J.C. Spender’s theory of strategic management with Barry Johnson’s concept of polarity management. Polarity is a way of understanding and managing interdependent, opposing pairs of values or perspectives that give rise to conflict.

The analysis reveals key patterns of strategic challenges at the level of human agency, history and sense-making. The authors identified four key polarities: life and business, knowledge presence and absence, concordance and discordance, and instrumental and non-instrumental sense-making.

The polarity concept illuminates the interplay of agency and determinism in strategic decision-making, offering valuable insights for methodology and a deeper understanding of Poland’s furniture industry.