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This chapter focusses on the ethical issues raised by different types of surveillance and the varied ways in which surveillance can be covert. Three case studies are presented which highlight different types of surveillance and different ethical concerns. The first case concerns the use of undercover police to infiltrate political activist groups over a 40-year period in the UK. The second case study examines a joint operation by US and Australian law enforcement agencies: the FBI’s operation Trojan Shield and the AFP’s Operation Ironside. This involved distributing encrypted phone handsets to serious criminal organisations which included a ‘backdoor’ secretly sending encrypted copies of all messages to law enforcement. The third case study analyses the use of emotional artificial intelligence systems in educational digital learning platforms for children where technology companies collect, store and use intrusive personal data in an opaque manner. The authors discuss similarities and differences in the ethical questions raised by these cases, for example, the involvement of the state versus private corporations, the kinds of information gathered and how it is used.

First, this paper aims to identify and discuss the paradoxical relationship between theology and technology. Second, it also demonstrates the urgency of the digitalization of the Church ministry. Third, this paper offers an understanding of technology and theology through the missional perspective of the Church. Fourth, this paper asks the following questions: (1) Can the Church innovate ways of using technology while maintaining the social aspect of the organism? (2) Can organizations migrate to digital technology with adequate technology/human interface to engage innovations? (3) How can organizations renew their products via technological platforms? (4) From a socio-technical perspective on the digital era, can the Church keep abreast of its workforce in a way that provides adequate participative opportunities? and finally, this paper further interacts with views on the paradigm shift of practical theology and techno-theological practice and possible inclusion in the theology vocabularies of the Church.

A thorough search on the subject of techno-theology (TTheo) reveals that there are no scholarly works that offer a conceptual understanding of TTheo. However, TTheo derives an interdisciplinary definition from innovative leadership, socio-religious transformation, transformational leadership, anthropological studies, strategic leadership (and authentic leader AL), scenario thinking/planning, technological disruptions, digital transformation and Church sustainability. There are multiple inferences in the literature on the advantages and disadvantages of technology in human relations (Banks et al., 2016; Dyer, 2011).

Innovation is open-ended. It can take place anywhere and anytime. All it requires are human entities who are creative enough to respond appropriately. The author agrees with Goldsmith that innovation is not limited to a single aspect of any system (Goldsmith et al., 2010, p. xxiv). Innovation can occur anywhere, and there is no limit to it. The only hindrance to innovation is the lack of creative leaders, creative agents of change and an enabling environment to foster change (Teece, 2018, 2010; Bounfour, 2016; Hanna, 2016). While technological innovation is a good development, other factors drive innovation. Technological innovation is not an end by itself. It is a means to an end. And it cannot stand in isolation from other factors that support it. It competes with some external factors which can sustain it or obstruct it.

This paper used the traditional (or narrative), meta-analysis and meta-synthesis methods of literature reviews to study scenario thinking, system thinking, planning and TTheo principles to find a suitable space to redefine and reconstruct the Church’s ministry engagement in a technologically avowed age. This paper is not a technology text, nor does it pose to answer technology questions. Instead, it focuses on the role of technology in Christian ministry.

This paper recommended that the Church redefines its digital transformation perspective by adopting a TTheo that embraces digital materials and hybrid technology in its ministry engagement across the board. This paper further interacts with views on the paradigm shift of practical theology and techno-theological practice and possible inclusion in the theology vocabularies of the Church.

Technology shapes human interactions in a sociopolitical, socioreligious and sociocultural environment (Dyer, 2011; Postman, 2021; McLauhan, 1994, p. 7). As a community of faith, the Church is a segment of the broader cultural environment with a cross-section of people from various works of life and opinions. Language, customs and practice differ significantly from others in every environment. Hence, each setting is unique in multiple ways (Teece, 2018, 2010). The world continues to experience developments in many areas. Due to the symbiotic nature of humans and the environment, cross-breeding and cross-fertilization of ideas are inevitable. As one organization reacts to its unique existence, it indirectly or directly affects another. Hence, while growth may be relative, its impacts are overtly universal.

The term “Techno-theology” is a newcomer in the theological circle. Hence, there are practically little or minimal literature on this subject area. In this paper, the author has written the original concept of the subject matter (TTheo). This paper is part of the ground-breaking research the author is conducting on “Techno-theology.” The author’s PhD research proposal was approved in December 2022. The author’s research focuses on the subject matter of this paper (TTheo). The author also looks forward to leading a deeper conversation among scholars.

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

This paper aims to describe the unique health challenges facing female commercial sex workers (FSWs), including issues related to their marginalisation and difficulty accessing health care. It proposes solutions to some of these problems.

This paper addresses this sensitive subject through the methodology of a literature review, drawing on a variety of relevant published literature to inform a modern understanding of the current health challenges faced by this population.

This paper discusses issues around criminalisation of commercial sex workers, complexities of family planning, sexually transmitted infection prevention, mental health and substance abuse and how increasing health-care worker awareness of the health needs of this vulnerable population can be a positive step in building trust within this relationship. Although adoption of the proposed recommendations put forth in this paper may help to eliminate some of the barriers encountered by female sex workers, further research is recommended.

The subject of commercial sex worker health care is neglected in the academic literature. This review explores the topic in an open and balanced manner and presents a broad and updated overview of the current health-care challenges faced by FSWs as well as opportunities for optimising access and quality of sex worker health care.

Metaverse is a virtual application spawned by digital technology that is becoming increasingly relevant to our lives. However, for the opportunities created and challenges posed by the metaverse, its important elements and future evolution trend remain largely unknown. Thus, this paper aims to understand the current status of metaverse research and its future research directions.

Based on the analysis of the literature data on the metaverse both in English and Chinese using Latent Dirichlet allocation (LDA) topic modeling and bibliometrics, this study discussed the related research and development trend of the metaverse. The authors first defined the concept of the metaverse and analyzed 1,378 English articles from seven publishers and 590 Chinese articles from the CNKI database. Following that, the authors summarized three important themes from the current studies: virtual world, metaverse technologies and metaverse applications. Finally, a framework of future directions on metaverse research was proposed.

The review found that during the rapid development of the metaverse, opportunities and challenges coexisted. In the virtual world, metaverse technologies drive the implementation of application scenarios, and in turn, applications promote the improvement of technologies. The interrelationship between technology and application lays the foundation for the development of the metaverse. Future metaverse research will generate different research directions.

This review provides a valuable, systematic perspective for individuals who want to understand the metaverse. The conceptual framework on metaverse research proposed in this paper offers a comparison of literature analysis from domestic and international perspectives and brings new insights into the development of the metaverse.

The purpose of this paper is to propose a model of the Islamic sovereign wealth funds (ISWFs) based on Islamic finance principles to modify the precarious image of SWFs from Muslim countries. The Shariah laws are the cardinal direction for this study.

The authors applied a qualitative research technique that consists of three approaches: exploratory case study approach to critically examine and rank the existing status of SWFs; descriptive analysis; and content analysis to present a model of ISWFs in comparison of conventional SWFs.

The authors propose a model of the “Islamic Sovereign Wealth Funds” based on four key pillars: the major Shariah principles; the Islamic corporate governance framework; the Islamic transparency and disclosure framework; and the Islamic corporate social responsibility framework. Furthermore, the authors argue that the potential effect of the ISWFs on Islamic finance and economy will be positive.

The model is an initial work and idea to convert SWFs from Muslim countries into ISWFs, which required an in-depth policy review by governments.

The findings of the paper are useful for policymakers and governments of the Muslim countries to overcome the issues and criticism on SWFs by converting them in ISWFs.

This paper contributes to the literature related to Islamic finance and sovereign wealth fund by presenting a first model of ISWFs for Muslim countries.

This study aims to analyze the impact of Arab Revolution on the Arabian Gulf security by applying on Yemeni Revolution. This can be achieved by analyzing the threat of Arab Spring Revolutions to the national security of the Gulf Cooperation Council (GCC) countries after the breakout of demonstrations and protests in some of the member states. In addition to its analysis of threat of the Regional Security of the Gulf as a result of Yemeni Revolution and Civil War and Iranian intervention to support Houthis within light of regional anarchy and security competition according to the Neorealism and how the GCC Countries face such threats.

The study depended on the historical methodology to track the developments of some events related to the Gulf Security and crisis in Yemen. Moreover, it used the analytical approach to analyze the impact of Arab Revolutions and Yemeni Civil War on the Arab Gulf Security. In addition, it depended on the realistic approach to explain the security state at the national and regional level of the Arab Gulf countries within light of regional anarchy, security competition and Iranian support to Houthis “Non-State Actors” (Kenneth Waltz), as well as the offensive realism (John Mearsheimer).

The Arab Revolutions had an effect on the national security of GCC countries according to the Neorealism due to the breakout of demonstrations and protests in Saudi Arabia, Kuwait and Sultanate of Oman which reached to the degree of threatening the existence of the state as in Bahrain. The Gulf Regional Security is influenced by Revolution and Civil War in Yemen as a result of that Iranian support to Houthis within light of security competition between Iran and Saudi Arabia, leading to the threat of the Arabian Gulf Security as Yemen is the southern gate to the GCC Countries and having joint borders with Saudi Arabia and Sultanate of Oman. Moreover, the GCC countries dealt with that threat individually, such as, performing internal reforms, or collectively through using military force, such as Bahrain and Yemen (Offensive Realism).

This study is an introduction to explain the Arab Spring Revolutions, conflict in Yemen and its threat to the Arab Gulf Security according to the Neorealism based on that the GCC countries sought to keep its existence and sovereignty in confrontation to the demonstrations and internal protests and to keep the regional security in confrontation to the threats of neighboring countries such as the Civil War in Yemen and the Iranian Support to Houthis in light of the regional anarchy.

The twofold aim of this theory-building article is to raise questions about the ability of queer cinema to transform market culture and ideologies around gender and sexuality. First, the authors examine how the very capitalization of queer signifiers may compromise the dominant order from within. Second, the authors address how brands possibly can draw on these signifiers to project authenticity.

Through visual methods of film criticism and the semiotic analysis of three films (Moonlight, Call Me By Your Name and Portrait of a Lady on Fire), the authors outline some profound narrative tensions addressed by movie makers seeking to give an authentic voice to queer lives.

Brands can tap into these narrative attempts at “seeing the invisible” to signify authenticity. False sublation, i.e. the “catch-22” of commodifying the queer imaginaries one seeks to represent, follows from a Marcusean analysis.

In more practical terms, “seeing the invisible” is proposed as a cultural branding technique. To be felicitous, one has to circumvent three narrative traditions: pathologization, rationalization and trivialization.

In contrast to Marcuse's pessimist view emphasizing its affirmative aspects, the authors conclude that such commodification in the long term may have transformative effects on the dominant ideology. This is because even if something is banished to the realm of imagination, e.g. through aesthetic semblance, it can still be enacted in real life.