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This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

Effective refractive error (RE) coverage in a resource-constrained country such as Kenya could possibly be achievable if the current dominant commercial entrepreneurship is supplemented with alternative avenues such as social entrepreneurship. This study aims to explore the perceived impact of social enterprises (SEs) in scaling effective RE coverage in Kenya.

This was an exploratory study with data collected from representatives of SEs (n = 29), trainees of SEs (n = 112) and beneficiaries of eye care services provided by SEs (n = 674). Participants were recruited purposively with data collected through telephonic calls. Thematic analysis was carried out by categorizing the codes into categories and themes based on the semantic meaning of the codes.

The perceived impact of SEs from the representative perspective included entrepreneurship and livelihood (n = 3; 10.3%), skills development (n = 20; 69%), technology development (n = 7; 24.1%), access to specialized services (n = 7; 24.1%) and affordability, accessibility and availability of RE services (n = 27; 93.1%). From the perspective of trainees, the themes included economic empowerment (n = 99; 88.4%), improved quality of life (n = 84; 75.0%), sensitizing locals to RE during screening events (n = 112; 100.0%) and enhancing accessibility, availability and affordability (n = 107; 95.5%).

The perceived impact of SEs highlighted in this paper showcases that they are useful for integration into the eye health ecosystem in a resource-constrained country such as Kenya. Integration of SEs into the eye health ecosystem could potentially address the human resource challenge, scale RE service delivery, enhance awareness creation and address the cost barriers to current RE service delivery coverage.

This chapter offers an autotheoretical account of my experiences as a trans man training for my first amateur bout – one that has yet to come but borne out of a never-ending fight. My chapter is in conversation with autobiography (McBee, 2018), journalistic (Oates, 2006) and ethnographical scholarship addressing the intricacies of pugilistic violence as a response to systemic gender, racial, sexual and economic oppression (Beauchez, 2017; Rutter, 2007).

Boxing draws fighters from marginalized communities. As a trans man, I have fought intense ‘negative’ feelings most of my life – emotions culminating into rage. I joined an amateur boxing club in Ottawa after trying to instigate a street altercation with a stranger. Feeling out of control, I sought refuge with others who also believe fighting solves problems.

Influenced by Oates' observations that boxing is ‘primarily about being, and not giving, hurt’ (2006) and sharing McBee's experience of ‘loving those men even as I hit them in the face, and knowing that they love[] me back’ (2018), I explore boxing as intimate and affective grounds for bearing witness to the pain and injury of the other shaping their daily lives. Amateur boxing as an embodied and affective space exceeds the oft reductionist (mis)understanding of the sport as a violent spectacle of individual bravado and the emphasis scholars and the mainstream media place on the ‘heroic body’ (Woodward, 2007); instead, I offer glimpses into the healing justice as social justice that witnessing the pain, vulnerability and resilience of oneself and other boxers can provide.

A total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and individuals to think and act. In contrast, this paper aims to explore the possibility of conditions through which things and spaces are enacted to be non-auditable.

Using the concept of proliferation and rarefaction (Callon and Law, 2005), the paper adopts a case-comparison design to explore two empirical sites. The first investigates a vast excess of audit structures against the case of the biggest corporate fraud in German accounting history, the Wirecard scandal. The second discusses the configuration of Tinder, the most popular provider of mobile dating and the absence of visible verification mechanisms.

The paper argues that things can become non-auditable through two mechanisms. Based on the two empirical sites, non-auditability can happen through an overload of auditable resources or, through the withdrawal of required resources. The paper discusses the consequences of this finding and suggests avenues for future research on non-auditability.

While accounting scholars have extensively addressed the audit explosion and traced how audit practices have journeyed into ever more novel terrains, this paper discusses forms of escape from the value-subverting and reductive accounts incorporated in the audit society. It thereby points to conditions under which accounting ends.

The impact of artificial intelligence (AI) and extended reality (XR, including virtual reality [VR], augmented reality [AR], and mixed reality [MR]) on marketing in Industry 5.0 and Society 5.0 is explored with systematic literature review in this chapter. AIXR is becoming a necessary aspect of marketing, driven by efficiency, productivity, and innovation. Despite AI's capabilities, the human touch in marketing is preferred due to superior adaptive, creative, and innovative abilities. The use of fully automated marketing systems is limited to specific tasks. This research will benefit both practitioners and academics focusing on AIXR in marketing and is limited by the number of included literature.

This paper aims to explore a transdisciplinary approach to the careers and employability education of transnational education (TNE) students of higher education. It proposes that an approach which adopts three lenses of academic study, lived experience and career stage can provide maximum benefits to the TNE students' careers education, particularly in response to the modern workplace. The study aims illustrate the potential benefits of such an approach to multiple stakeholders within higher education.

This paper adopts a viewpoint approach drawing on higher education career service practitioner-based experience of using a specific approach to employability with TNE students studying with a large university based in the UK. Student evaluation data from this practice are referred to in the paper.

This paper provides insights into how this approach to employability was received by higher education TNE students who participated in a pilot project led by a higher education careers service, which adopted the three lenses approach.

This paper illustrates how a transdisciplinary approach to the careers and employability education of TNE students can be of significant value to the higher education students themselves, the institutions within which they study and the graduate recruiters looking to attract future employees for the workplaces of the future. It is hoped that by sharing this approach more stakeholders within the TNE and careers and employability communities within higher education will adopt a similar approach.

The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this paper aims to illustrate how the Poetics can be referenced as an allegorical device in the design of culture-building strategies and interventions.

This exploratory paper examines Aristotle’s “Poetics” and the range of creative expression this literature provides as a conceptual design framework for the development of a culture map in creating a distinctive organisational mythology. The Poetics articulates an Aristotelian perspective on theatre which infuses itself as a new language in offering structural and archetypical plot devices in the development of an organisational narrative.

Findings from this explorative study can provide a creative roadmap to culture practitioners and leaders, to be used as a determining reference point in developing culture maps and change management interventions.

Poetics has its detractors, notably Bertolt Brecht and Augusto Boal. Boal examines how Poetics promotes a narrative that suppresses free thinking and encourages a cult of feudal personality, therefore encouraging industrial and cultural oppression, which he rebelled against through the development of his “Theatre of the Oppressed”. This new kind of theatre discarded the Aristotelian model of thinking. Ideas proposed in the Poetics may also lend verisimilitude to the propagation of obsessive consumerism through the definitive symbolism it offers in the development of institutionalised personality cults.

The Poetics as a creatively driven reflexive study provides a forward movement in the study of culture design templates. Its definitive allegorical devices and metaphors act as action principles through which an enterprise culture and its value system can be examined and developed.