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 About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.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