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The study explores the evolution of Indian domestic electronics manufacturing post-economic reforms and also investigates the lack of natural growth stages among Indian start-up/SME electronics manufactures.

The theoretical framework is inspired by Dawar and Frost's survival strategy theory that local companies may follow to overcome competitive threats from MNCs. The study adopts a qualitative methodology, more precisely, a phenomenological approach to walking through policy/regulatory reforms amid market distortions, technological gaps and colonial mindset from the perspective of Indian domestic electronics manufacturers. The study has adopted Gioia method of data analysis to inductively suggest a few research propositions.

The phenomenological approach revealed eight essential structure (essence) narratives to explore the complex issue that plague the industry: make in India, made in India, preferential market access strategy, equitable market access strategy, blue ocean strategy, competitive positioning strategy, technical capability and importance of policy/regulatory arbitrage.

The situation of Indian electronics manufacturing units is comparable to the bonsai tree situation, where natural evolution in business stages does not exist; they are born and die as start-ups/MSMEs. The study advocates for equitable market access by removing market distortions. The long-term solution may lie in making available locally manufactured products as a dependable alternative to the imported products or produced locally by MNC OEMs in terms of cost, quality, technology, volume, after-sale service and integrated supply chain.

While the favorable FDI policies, digital India and make-in India initiatives have strengthened domestic electronics production, it is yet to significantly impact India's position in global trade, including manufacturing and exports.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

In the past 10 years, the scale of running events in China has increased dramatically, and the forms of running events have also become rich and diverse. Running is not only a social phenomenon but also a historical and cultural phenomenon as an organic part of human culture with its own sociological values in China. This chapter offers insight into the development of Chinese running culture and how this has emerged from ancient and modern Chinese running cultures based on Foucault's disciplinary power theory, biopower and the technologies of the self. This chapter argues that running culture in China constructs the subjectivity of the Chinese runners under the joint action of the technologies of power and the technologies of the self. The findings acknowledge how Chinese Runners present and express themselves by showing a ‘sense of presence’. Runners illustrate the implicit or explicit meaning and value of a particular way of life through running. Runners regard running as the technology of the self for self-expression and self-creation so that individuals can control their bodies and soul, thoughts, behaviours and ways of existence. Emerging technologies of power provide possibilities for the production of running culture in China, and the current policy under the technologies of power meets the needs of runners. In Chinese running culture, power was not oppressive but productive.

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

For over a decade, fintech has challenged traditional business models and processes in the financial services industry. The ongoing disruption has necessitated the digital transformation of financial institutions (FIs) to remain an integral part of the financial system. This paradigm shift is not merely a technological update. Still, it signifies a cultural and operational rebirth, compelling FIs to embrace innovation, adaptability, and a customer-centric approach in the digital era. Independent of the business model, FIs must become digitally ambidextrous, offer tailored and dynamic customer experiences, support financial inclusion, and promote an environmental, social, and governance (ESG) agenda while leveraging data and remaining compliant. From digitalization to fintegration, the financial services industry's future is deemed to be an exciting and productive one.

The sporting body in Indian sports studies has been studied in the context of changing power relations in society, and this essay continues in a similar vein. The significance of sport in India evolved from being used as a means of control by the coloniser to becoming a point of resistance and then a tool for nation-building for the colonised peoples. Post-liberalisation wrought significant changes to the social and cultural landscape and brought with it a singular focus upon the individual, as the idea of the nation receded to the background and the link between sport and self-making became prominent. In the context of the changing cultures of sport and the body from colonial to post-liberalisation India and the growing prominence of sport in popular culture, this chapter turns a critical eye towards the representation of sport in three Nike advertisements between 2007 and 2016 with the understanding that these representations are shaped by the workings of power and ideology in society and therefore provide a window to access the evolution of sports discourse over time. Through this examination, it explores the complex dynamic between the liberation of the postcolonial sporting body from discursive shackles and its evolution – and possible entrapment – into becoming a placard of the neoliberal vision and what this means in terms of the decoloniality discourse.