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This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.

Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.

Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.

Small and medium-sized firms (SMEs) are typically reported to have a limited interest in broader societal concerns across the world. As a result, the purpose of this study is to develop a model of SME’s strategic philanthropic performance in light of the societal reactions to the COVID-19 issue, particularly in terms of the intervention of corporate spirituality and the solid regulatory motive behind these.

A systematic mixed review analysis has been executed to analyze the strategic philanthropic performance configuration triggered by the recent COVID-19 crisis, in which over 369 publications are read and reviewed by the authors. It has also established the reliability and validity of literature analysis. Also besides, a short form of qualitative investigation has been used to support the direction of the study.

Through regulatory adjustments, the study's findings effectively developed a strategic philanthropic performance configuration for SMEs. In this case, the strategic philanthropic convergence of corporate giving, corporate volunteering, corporate foundation and food bank has the potential to help SMEs thrive in the long run. The study also discovers that corporate spirituality might potentially mediate between appropriate regulations and strategic philanthropic performance of SMEs in the context of a supportive external environment.

Prior empirical attempts are subsequently required to inquiry about the proposed conceptualization from different perspectives.

The decision-makers of SMEs, with the efficient implementation of the proposed outline, will use the understanding given for their required actions to develop the competitive advantage in terms of social concerns. On this note, the outcomes of the study can also enhance business differentiation and competitiveness. It can also serve as a strategic guideline for firms to develop organizational values for long-term survival.

In the COVID-19 reality, SMEs will contribute to the concerns through philanthropy activities that are better suited for both enhanced social good and greater corporate advantages. The idea can also serve as a basis for SMEs to accomplish the Sustainable Development Goals (SDGs).

To the best of the authors' knowledge, this is the first research that conceptualizes the influence of government regulation on the strategic philanthropic performance of SMEs while taking corporate spirituality into account in order to survive the COVID-19 crisis.

Foreign subsidiaries incur substantial institutional conformity costs because they have to respond to host-country institutional pressures (Slangen & Hennart, 2008). The purpose of this paper is to study this type of cost from institutional and regulatory perspectives. The authors argue that these costs decrease when the host country adopts concepts of international regulations that multinationals may be familiar with due to their own home country regulation experience. This prior regulatory experience gives foreign subsidiaries an advantage of foreignness (AoF), which can offset their liability of foreignness (LoF).

This study compared the returns on assets of 35 domestic firms with those of foreign subsidiaries in the Brazilian energy industry between 2002 and 2021, using regression dynamic panel data.

The existence of a relationship between the international regulatory norm and the Brazilian regulator has transformed the LoF into an advantage of foreignness to compete with local energy firms. The results also suggest that the better the regulatory quality of the subsidiary’s country of origin, the better its performance in Brazil, as it can reduce compliance costs. Finally, the greater the psychic distance between Brazil and the foreign subsidiary’s home country, the worse its performance.

The research suggests that one of the keys to competitiveness in host countries is local regulatory ties. Prior international regulatory experience gives foreign subsidiaries an asset of foreignness (AoF). This result complements the current institutional and regulatory foreignness studies on emerging economies (Cuervo-Cazurra & Genc, 2008; Mallon et al., 2022) and the institutional asymmetry between home and host country (Mallon & Fainshmidt, 2017).

This research suggests that one of the keys to competitiveness in host countries is local regulatory ties. Prior international regulatory experience gives foreign subsidiaries an asset of foreignness (AoF). This result complements the current institutional and regulatory foreignness studies on emerging economies (Cuervo-Cazurra & Genc, 2008; Mallon et al., 2022) and the institutional asymmetry between home and host country (Mallon & Fainshmidt, 2017). The practical implication is that the relationship between conformity costs, capital budget calculation and strategic planning for internationalization will be related to the governance quality of the home country of multinationals. The social implication is that a country interested in attracting more direct foreign investment to areas that need foreign technology transfer and resources may consider adopting international regulatory standards.

The social implication is that a country interested in attracting more direct foreign investment to areas that need foreign technology transfer and resources may consider adopting international regulatory standards.

This research discuss firm and local regulator tie is one of core competitiveness in host countries (Yang and Meyer, 2020). This study also complements the current institutional and regulatory foreignness studies in emerging economy (Cuervo-Cazurra & Genc, 2008; Mallon et al., 2022). Second, prior regulatory experience of multinational enterprise in similar environment can affect its foreign affiliate performance (Perkins, 2014). Third, this study confirms current literature that argues that knowledge and ability to operate in an institutionalized country can be transferred from parent to affiliate. In the end, this study investigates whether AoF persists when host governments improve the governance of their industries.

This study aims to analyze the use of discourse to solve issues related to coordination between advocacy coalitions in processes of gradual and transformative institutional change related to public policies.

Theoretical background is based on the advocacy coalition framework (ACF), new discursive institutionalism and critical discourse analysis theories. The research examines shorthand notes of public hearings held in the Brazilian Chamber of Deputies and the Federal Senate between 1999 and 2012, carrying out a case study on Belo Monte hydroelectric power plant. The speech extracts were categorized according to the modes of operation of ideology and typical strategies of symbolic construction proposed by Thompson (1995).

The results suggest that the discourse can be an instrument of internal coordination and between coalitions that share beliefs about a policy, as in the case of Belo Monte. Potentially existing coalitions define their identities and set positions on controversial issues, aligning interests and expectations. In the case studied, the modes of operation of ideology verified as instruments of the coalitions were dissimulation, reification, fragmentation, unification and legitimation.

The paper represents a unique analysis of the modes of operation of ideology (Thompson, 1999) in the case of Belo Monte. In addition, the paper aims to contribute to the New Discursive Institutionalism and to the ACF when it uses the critical discourse analysis to articulate a method to analyze the use of the Discourse by the coalitions. In fact, such an approach integrating the ACF, the New Discursive Institutionalism and the critical discourse analysis is something original. Finally, it also addresses a gap in ACF: issues related to advocacy coalition coordination.

Attentive readers linked to organizations working on infrastructure and environmental policies can benefit from the results by envisaging the deliberate manipulation of typical symbolic construction strategies and general modes of operation of ideology.

The study sheds light on the daily and behind-the-scenes disputes among stakeholders who are interested in a certain public policy. It may draw attention to the access and professional use of the shorthand notes of the hearings held at the National Congress.

This paper aims to fill a gap pointed out by Jenkins-Smith et al. (2014) regarding problems of coordination of advocacy coalitions. In addition, it innovates by using critical discourse analysis as a methodological reference in ACF empirical studies. In addition, this work continues a trajectory of two other previously published studies dealing with the same phenomenon: a theoretical essay and a case study.

The purpose of this study is to develop an appropriate new product development (NPD) process of Company “T”, a medium-sized firm, by analyzing the existing NPD process and failure cases of the Company.

The proposed research framework is as follows: first, prospective studies of the NPD process are performed using the existing literature and preliminary references; second, comparative analysis between the current processes and a NPD process is performed; third, phase-based evaluations upon failed product cases are conducted with a NPD process so as to identify the abridged steps and root-causes of failures; finally, renewed priorities are set forth by utilizing the analytic hierarchy process analysis and questionnaire analysis upon the above identified causes of failures.

The resulting accomplishments include the establishment of NPD processes that resonates with the current states of Company “T”, which, in turn, ensures the increase of efficiency, the decrease in development duration and the strategy of capacity-concentration and priority-selection.

As Company “T”’s development process is outdated and products are developed without adequate market information research and feasibility analysis, the percentage of failed development project is as high as 87 per cent. Thus, this study aims to develop an appropriate NPD process of Company “T” by analyzing the existing NPD process and failure cases of the Company.

This paper aims to examine the cycle of labour protests in Sweden, comparing the contentious actions of trade unions in public and private sectors over 40 years. Prior studies have focused on industrial conflicts or labour protests, but a long-term perspective on the broad protest repertoire across sectors is lacking. The goal is to test the argument of diversification of action repertoire and differences between the public and private sectors.

The authors apply the grievance and political opportunity theories of social movement research for explaining the cycles of labour protests and differences between sectors in Sweden over 40 years (1980–2020). The unique protest event data are combined with the official strike statistics. The research period includes the globalisation of the economy and two economic crises.

Although unions in both sectors have decreased protest mobilisation over time, private sector unions have resigned the most, whereas public sector unions continue to mobilise a diverse set of protest actions. Swedish unions have not replaced strikes with other protest repertoires. The open opportunities have allowed them to use various protests as part of “routine” operations.

Protest event data are derived from newspapers, leading to an over-representation of large events in the urban areas. Future studies should combine data from newspapers with data about online protests.

By thoroughly examining all protest events mobilised by all trade unions in different sectors over 40 years (1980–2020), the paper presents a comprehensive analysis of the cycles of labour protest. The findings should interest industrial relations and social movement scholars.

This study aims to explore why marine development and maritime security in Pakistan are significant and what the Chinese concerns are. Therefore, the objective of this research is to analyse a growing Pak–China bilateral interests, particularly at Gwadar, to achieve the geostrategic objectives of China–Pakistan Economic Corridor (CPEC).

The study adopts a qualitative means to discuss the significance of China’s ambitions towards the CPEC project concerning strategic deep-sea management and maritime regulations in the region, with a particular focus on the Gwadar Port.

The paper concludes that the Gwadar Port is a critical element for maritime security in the whole region. The study also provides an analysis of national and international, security and legal challenges associated with CPEC.

Most of the potential outcomes have already been discussed in public, though a limited academic discussion is available on the legal aspects. It is particularly so with regard to the development and capacity building in the maritime sector of Pakistan under this project. This study aims to explore why marine development and maritime security in Pakistan is significant and what the Chinese concerns are.

This paper aims to discuss the dilemma of terrorism as a political phenomenon that many political scientists care about; however, they find themselves incapable of explaining some of its aspects and they resort to other disciplines. The second part of the dilemma is related to the incapability of well-established disciplines to provide political scientists with much help. This raises the following question: Will political scientists be able to enhance their knowledge of terrorism with the help of scholars from consolidated and well-established disciplines or with the help of scholars from interdisciplinary fields?

This research depends on the main theories of psychology and of social psychology and adopts a comparative approach to assess the effectiveness of both disciplines in providing political scientists with the knowledge they lack.

In spite of being a well-established and consolidated discipline, psychology is not the perfect discipline that can help political scientists know who a terrorist is. Social psychological theories of aggression provide political scientists with greater ability to understand what psychological and sociological factors motivate a person to turn to aggression and terrorism. Moreover, social psychology developed the “terror management theory” which clarifies various aspects of the phenomenon.

This research paper calls the attention of scholars of terrorism to the importance of adopting an interdisciplinary approach to understand the various aspects of a complex phenomenon such as terrorism. The interdisciplinary field adopted will differ according to the research question that a researcher needs to answer.

This study is not intended to be a prescriptive blueprint for any nation or region to fight terrorism, but rather it aims to analyze the development of policies supporting terrorism and their impact on regional as well as international relations. It is an examination of relevant facts, which might hopefully benefit policy makers and practitioners who diligently work on reducing or eliminating terrorist activities.

In order to achieve the objectives of the paper and in light of the pool of the available literature and data, the study adopts the system-analysis method in analyzing the impact of policies supporting terrorism and the countermeasures to apply based on the inputs, outputs and conversions associated with the phenomenon of terrorism.

Policies supporting terrorism differ from a state to another starting from providing safe haven to terrorist groups to providing direct finance and armaments to directly intervening militarily in a targeting country. Or deter such policies. This raised the concerns of many States in the region regarding the domination tendency of Turkey and called for a firm and pragmatic international, regional and Arab stand beyond verbal condemnation to deter Turkey from pursuing such policies.

The importance of the academic study stems from the importance of addressing one of the central issues in the field of regional and international relations, which is the policies some states adopt to support terrorism, not only by financing terrorism but also by incubating terrorism. Most studies on terrorism focus on the concept and situations and not on policies that support terrorism and their impact on regional and international relations and the means of encountering terrorism.

This study addresses the implications of smart city development paths (techno-centric and human-centric) by investigating the evolution of a city strategy, focusing on how different actors in a dialogue centred on strategic planning documents for Saint Petersburg, Russia, visualised the smart city and then made it calculable.

The authors conducted a case study based on a documentary analysis supported by ethnographic elements relying on the smart city conceptual proposals, the approved city strategy and the artifacts of expert discussions leading to the strategy implementation plan.

Through the lens of dialogue theory, the authors show how government and non-government actors in different organisational settings devised techno-centric smart city calculations, which arose despite an initial human-centric vision.

While the case study allowed the study to illustrate the depth and richness of the context of the authoritarian Russian state where the role of citizens in public decision-making is rather limited, different and even contrasting results could be produced in other contexts.

There is a gap between a smart city vision and its grounding in calculations. Thus, the human-centric elements require special attention, and the organisation of the dialogue on smart city strategy must enable plurality of voices besides those of government actors.

The case suggests viewing the human-centric and techno-centric perspectives not as dichotomous, but rather emerging consecutively throughout the journey from an initial strategic vision to its implementation in the city's calculations.