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This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

The research evaluated the feasibility of 3D dynamic fit utilizing female compression tops by comparatively analyzing the virtual and actual dynamic fit.

Six female participants were 3D body-scanned and photographed in compression tops in four types of athletic movements (pull-up, kettlebell swing, circle-crunch and sit-up). Fit measurements, waist cross-sectional areas, waist width, waist depth, numerical simulation of clothing pressure (kPa) and objective pressure measurements (kPa) were collected from 3D virtual animation, 3D fit scan data and actual photos with the four types of athletic motions. The data were comparatively investigated between virtual and actual dynamic fit.

The 3D-animated body was not reflected with human body deformation because only bone structure was changed while maintaining the constant forms of muscle and body surface in athletic movements. Due to this consistency of virtual dynamic fit, there were significant differences with the actual dynamic fit at the top length, shoulder width and waist cross-sectional areas. Also, the virtual dynamic pressure indicated significantly higher levels than the objective dynamic pressure while presenting no significant correlations at the front neckline, breast, lateral waist, upper back, back armhole and back waist.

This study is the first to verify multiple aspects of virtual dynamic fit using 3D digital technology. This study provided useful information about which aspects of the current virtual animation need to be improved to apply in the dynamic fit evaluation.

Firstly, the authors aimed at offering a general perspective on poverty, highlighting important directions of thinking from the theoretical development, including poverty's main causes (like education, health, social protection, economic growth, employment and good governance). Secondly, it was investigated the problem of poverty in Romania after its accession to the European Union (EU), aiming to show (1) Romania's position among the EU member states, nearby (2) the direct and indirect effects of the selected factors particularly in this country.

Based on data from Eurostat and Global Competitiveness Index (GCI), descriptive and path analyses were performed for the period between 2007 and 2020.

The main results emphasized (1) the critical position of Romania among the EU member states in 2020 and the progress recorded since 2007, nearby (2) the direct and indirect effects of the selected factors on poverty in this country. The study highlighted the limited chances for the full participation of the poor people of Romania in the progress of the entire society, especially in terms of education and economic growth.

The major contribution of this study is that it assumes to investigate a profound and persistent societal phenomenon in Romania that is not sufficiently analyzed, discussed and understood. Consequently, this study attained its main objective of showing that the main traditional socio-economic causes of poverty are still pertinent in the actual Romanian society.

Stand-up meetings have received attention for their functional effectiveness in the workplace, but they can also cause affective reactions among attendees. These reactions can affect workplace attitudes and alter the way that employees view and perform their work to the benefit or detriment of the organization.

Following the tenets of the job characteristics model (JCM), a study was conducted on relevant stand-up meetings' effects on beliefs about the meaningfulness of one's work and subsequent motivation. Further analysis explored the effects that meeting load (i.e. the number of meetings) has on the outcomes of meetings.

Consistent with hypotheses, stand-up meeting relevance has an indirect effect on work motivation through work meaningfulness. Meeting load moderates both the indirect effect, such that the effect is stronger at higher numbers of meetings, and the direct effect on work meaningfulness in the opposite direction, as the effect is strongest with fewer meetings.

Organizations should ensure that stand-up meetings are relevant to all attendees and hold the meetings at an appropriate regularity for the best outcomes.

This work examined the stand-up meeting. Most prior meetings research has focused on meetings as a whole or other subtypes and examine meeting relevance and contribution to employee motivation through the lens of JCM.

Residential buildings in Greece constitute an important portion of the existing building stock. Furthermore, most of these buildings were built prior to the first Thermal Insulation Code of 1981. The article focuses on existing, typical residences built after 1920, which are found mostly in suburban areas and settlements all around Greece. The purpose of the research is to evaluate the effect of simple bioclimatic interventions focused on the improvement of their diurnal, inter-seasonal and annual thermal performance.

The applied strategies include application of thermal insulation in the building shell and openings, passive solar systems for the heating period and shading and natural ventilation for the summer period. The effect of the strategies is analysed with the use of building energy analysis. The simulation method was selected because it provides the possibility of parametric analysis and comparisons for different proposals in different orientations.

The results show that the increased thermal mass of the construction is the most decisive parameter of the thermal behaviour throughout the year.

The typical residences under investigation are often found in urban and/or suburban surroundings. These mostly refer to free-standing buildings situated, which, in many cases, do not have the disadvantages and limitations that the geometrical characteristics of densely built urban locations impose on incident solar radiation (e.g. overshadowing during the winter) and air circulation (e.g. reduce natural ventilation during the summer). Nevertheless, even in these cases, the surrounding built environment may also have relevant negative effects, which were not taken under consideration and could be included in further, future research that will include the effect of various orientations, as well as of neighbouring buildings.

Existing residences built prior to the first Thermal Insulation Code (1981) form an important part of the building stock. Consequently their energy upgrade could contribute to significant conventional energy savings for heating and cooling, along with the inter-seasonal improvement of interior thermal comfort conditions.

The proposed interventions can improve thermal comfort conditions and lead to a reduction of energy consumption for heating and cooling, which is an important step against energy poverty and the on-going energy crisis.

The proposed interventions only involve the building envelope and are simple with relatively low cost.

This paper aims to explore the role of frontline employees (FLEs) as mediators in transformative service processes within services targeting vulnerable users.

This paper is based on a case study of the development and implementation of a dementia village, and the data consist of documents, in-depth interviews and field observations.

The analysis identifies FLEs as mediators in six different roles. These roles highlight how FLEs perform as mediators, acting in between and for vulnerable users and thus supporting their well-being. Specifically, the roles explicate the mediating role of FLEs in the design and planning of transformative changes and in daily work practices.

The different mediating roles of FLEs presented here should inform care providers and managers of how employees can become assets for supporting vulnerable users’ well-being during the design and planning stages of transformative change and through daily service work.

This paper offers novel insights into the multifaceted roles of FLEs in transformative services. The findings add to the current debate on mediation in transformative services and contribute to the literature by extending and refining the established conceptual and empirical understandings of the role of transformative service mediators in consumers’ well-being.

This study explores the use and perceptions of scholarly journal ranking lists in the management field based on stakeholders’ lived experience.

The results are based on a survey of 463 active knowledge management and intellectual capital researchers.

Journal ranking lists have become an integral part of contemporary management academia: 33% and 37% of institutions and individual scholars employ journal ranking lists, respectively. The Australian Business Deans Council (ABDC) Journal Quality List and the UK Academic Journal Guide (AJG) by the Chartered Association of Business Schools (CABS) are the most frequently used national lists, and their influence has spread far beyond the national borders. Some institutions and individuals create their own journal rankings.

Management researchers employ journal ranking lists under two conditions: mandatory and voluntary. The forced mode of use is necessary to comply with institutional pressure that restrains the choice of target outlets. At the same time, researchers willingly consult ranking lists to advance their personal career, maximize their research exposure, learn about the relative standing of unfamiliar journals, and direct their students. Scholars, academic administrators, and policymakers should realize that journal ranking lists may serve as a useful tool when used appropriately, in particular when individuals themselves decide how and for what purpose to employ them to inform their research practices.

The findings reveal a journal ranking lists paradox: management researchers are aware of the limitations of ranking lists and their deleterious impact on scientific progress; however, they generally find journal ranking lists to be useful and employ them.

The purpose of this study is twofold: first, to provide a nuanced understanding of the information concept that encapsulates both its universal foundations and context-dependent intricacies, and second, to propose a theoretical framework that integrates these diverse viewpoints, thereby contributing to the theoretical discourse and practical applications in information science/studies (IS).

The aim of this paper is to explore the relationship between universalism and pluralism in connection with semiotics. The paper adopts a conceptual approach based on semiotics to address the long-standing debate over the definition of information in IS. By engaging with two foundational semiotic theories—C.S. Peirce's pragmatic semiotics and Ferdinand de Saussure's structuralist semiotics – the research seeks to bridge the conflicting perspectives of universalism and pluralism within the field.

The findings reveal that Peirce's semiotics, with its universalist core, views information as dynamic and shaped by context, while Saussure's approach, which is rooted in linguistics, emphasizes the relational aspects of sign systems and connects them to pluralism. This comparative analysis facilitates a broad understanding of information that transcends the limitations of singular perspectives. In conclusion, the paper seeks to demonstrate that the integration of universalist and pluralist perspectives through semiotics offers a more holistic approach to the study of information in IS. It contributes to the field by suggesting that the tension between these perspectives is not only reconcilable but also essential for a richer and more complete understanding of information. This theoretical foundation paves the way for future research and practical advancements in IS and advocates for approaches that recognize the complexity and multifaceted nature of information.

The study engages with theoretical frameworks, predominantly semiotic theories by C.S. Peirce and Ferdinand de Saussure. While this provides a deep conceptual understanding, the lack of empirical data may limit the practical applicability of the findings. The research focuses on two semiotic perspectives, which, although foundational, do not represent the entirety of semiotics or information theory. Other significant semiotic theories and perspectives could provide alternative or complementary insights. The concepts of universalism and pluralism in information science are highly intricate and multifaceted. This study's approach to synthesizing these concepts, while comprehensive, might oversimplify some aspects of these complex paradigms.

The paper's originality lies in its unique integration of semiotic theories into the discourse of IS. This integration offers a novel perspective on understanding the concept of information, bridging the gap between universalist and pluralist approaches. The study presents a new conceptual framework for understanding information that combines elements of universalism (consistent, objective understanding of information) and pluralism (context-dependent, subjective interpretations). This dual approach is relatively unexplored in IS literature, providing fresh insights into the complex nature of information.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

The study examines the influence of various congruity factors (economic, safety and Health, hedonic, and functional) on tourists' satisfaction with sharing economy-based services.

A single cross-sectional design is used in the study, with 513 travellers surveyed directly at three different tourist destinations in India. The partial least squares-structural equation modelling approach is used to analyse the data.

The research shows that congruity factors significantly influence tourists' satisfaction with sharing economy-based services. Moreover, satisfaction is strongly associated with recommendation intention for these services and customer loyalty. Additionally, the intention to recommend directly leads to increased customer loyalty.

The results offer pertinent insights for stakeholders in the sharing economy, including tourism marketers, policymakers and corporations. Aligning services with the identified congruity factors can enhance user satisfaction, boost recommendation rates and foster long-standing customer loyalty.

This study stands out for its thorough investigation into how congruity factors influence tourist satisfaction within the context of the sharing economy. Additionally, by focusing on specific demographic differentiators, such as age (gen Z or old gen) and gender (male or female), the study provides a nuanced understanding that enriches the existing body of knowledge.