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This study aims to stimulate scholarly attention and practical application pertaining to individuals recognized as “Docs.” Through conducting a comprehensive analysis and acquiring a profound understanding of its many connotations, the objective is to shift attitudes and approaches concerning those who are seen to possess knowledge and value within society.

For this study, culturally relevant pedagogies were used as theoretical frameworks in addition to Sankofa and concept explication being used as methodologies.

The authors identified three themes: (1) honorary cultural practice-community nomination of “professahs” and “docs,” (2) (Black) robinhoods – cultural signifiers of distinction and relatability and (3) docs as catalysts – elevating community via consciousness, trust and mentorship as significant understandings of this distinction.

The study emphasizes the importance of “Docs” in both academic and social contexts. The role of “Docs” serves to alleviate potential conflicts of being a Black intellectual. This study further reveals the ways in which Docs align with, promote or possibly undermine established frameworks of thought. Finally, this study provides institutions with opportunities to consider strategies for the utilization, recognition and integration of individuals who are frequently overlooked or undervalued.

The purpose of this study was to examine racial/ethnic differences in AFS use and their contributing factors using a decomposition analysis.

The 2018 National Financial Capability Study dataset was used to analyze the four major types of AFS—title loans, payday loans, pawnshops, and rent-to-own (RTO) stores—as proxies for AFS use. The study conducted both logistic regression analysis and decomposition analysis to examine the contributing factors.

The results of the logistic regression analysis demonstrated significant disparities in the use of alternative financial services (AFS) among racial and ethnic groups. Specifically, it was found that Blacks were more likely to utilize title and payday loans, pawnshops, and rent-to-own (RTO) stores compared to Whites. In contrast, Hispanics and Asians/individuals of other ethnicities were less likely to use title loans, but Hispanics were more likely to opt for payday loans over Whites. Furthermore, objective financial literacy exhibited a negative association with the likelihood of using these four types of AFS, whereas subjective financial literacy consistently showed a positive association. When examining the decomposition analyses, it became evident that both objective and subjective financial literacy played significant roles in explaining the racial and ethnic disparities in AFS usage. However, the patterns varied in three specific pairwise comparisons.

This study revealed the relative contributions of each factor to the racial/ethnic disparities through decomposition analysis. Our Fairlie decomposition approach addressed non-linearities within the decomposition framework, particularly in estimating the probabilities of AFS utilization, given its binary outcomes. This extension builds upon the Oaxaca decomposition. The study offers valuable insights into the variations in AFS use among different racial and ethnic groups.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

This article explores how firms' unresponsiveness to Black customer feedback influences Black (vs. White) customers' perceived firm-based discrimination and brand engagement.

Two experimental studies (Study 1(N1) = 254) and Study 1(N2) = 484) are conducted to test the modeled relationships. The data are analyzed using ANOVA, PROCESS Model 4 and PROCESS Model 7.

The findings suggest that though perceived discrimination remains modest in all conditions, Black (vs. White) respondents report higher perceived discrimination when the firm fails to respond to a Black customer's negative or neutral (but not positive) brand-related feedback on social media. The results also indicate that Black (vs. White) customers exhibit lower engagement through perceived discrimination in the case of the firm's unresponsiveness to a Black customer's negative and neutral (but not positive) brand-related feedback regardless of the manager's race.

Prior research on intercultural service encounters and ethnic differences in consumer engagement on social media are combined to examine the relationship between customer race and perceived discrimination based on the firm's unresponsiveness to customers' social media posts.

Manipulations were created based on a fictitious e-tailer. Thus, it is recommend that future researchers examine the extent to which the findings hold for existing (r)etailers. In addition, future studies using secondary data could provide additional evidence for the findings.

Managerial attention is accentuated among customer feedback responsiveness, engagement and perceived firm discrimination. Managers are encouraged to adopt communication strategies that complement the firm's strategy and social media presence.

This paper aims to make a contribution to the offender-based perspective when researching white-collar and corporate crime. Previously, the offender-based perspective has emphasized general characteristics of actors such as social and occupational status, respectability and power.

This paper presents categories of offender types in their roles when offending.

Based on the theory of convenience with 14 convenience propositions along three dimensions, it is possible to identify eight offender categories.

Alternative theories for identification of offender categories might be applied in future research to compare with categories presented in this paper based on convenience theory.

These offender categories are labeled opportunist, illusionist, manipulator, ignorer, defender, reactionist, rescuer and controller.

The offender-bases rather than the offence-based perspective is needed to increase law enforcement understanding of white-collar and corporate crime.

When researchers study the extent of seriousness of white-collar and corporate crime in the future, it is suggested that they use such labels to distinguish between serious and less serious offenders.

This study aimed to determine the factors affecting consumers’ perceptions and intention to purchase home meal kit services (HMK), a convenient home-cooked meal option, considering the moderating effects of monetary restriction, through the lens of the theory of planned behaviour (TPB).

This cross-sectional study used an online, self-administered survey to collect data from 374 US adults. Results were tested for variable associations via multiple linear regression and moderation analyses.

HMK adoption intention was positively associated with attitude and subjective norms but negatively associated with perceived behavioural control. Consumers’ HMK attitude demonstrated a significant positive relationship with food safety concerns and perceived time constraints. Income and financial constraints were significant moderators of the associations between TPB determinants and HMK intention. The findings emphasised the possibility of using HMK as a foodservice option for time-challenged consumers with food safety concerns.

This study addressed the limited research on HMK, a competitive meal option that foodservice businesses could implement to boost revenue. The study establishes the contribution in understanding the motivators and barriers that potentially affect consumers’ HMK behaviour through the lens of TPB. The results expand the scope of the TPB application in food-related research, providing a deeper understanding of antecedents and other factors on consumers’ HMK behavioural attitudes. Understanding this information will enable practitioners to develop strategies that meet consumers’ concerns when embracing this service to promote HMK.

Whereas job crafting and idiosyncratic deals (i-deals) have primarily been studied in white-collar jobs, there is a lack of research on job design in less skilled and highly structured work. Our study addresses this gap by analyzing the effects of transformational leadership on job crafting and i-deals in blue- and white-collar jobs.

To test our hypotheses, we surveyed 285 employees (31.9% blue-collar employees and 68.1% white-collar employees) in the German craft industry, using structural equation modeling for data analysis.

Our results show that transformational leadership is a strong predictor of job crafting and i-deals but that its influence depends on the occupational group. More specifically, the moderating role of the occupational group in the relationship between transformational leadership and job crafting differs regarding job crafting’s dimensions. Concerning i-deals, transformational leadership’s influence on both development and task i-deals is stronger in white-collar jobs than it is in blue-collar jobs.

The study provides new insights into the important role of the work context in which leadership takes place. In particular, these insights can guide leaders in how to manage different occupational groups to engage them in proactive behaviors.

This study is the first to compare the contextual roles of blue- and white-collar jobs with regard to job design. By examining the influence of transformational leadership on job crafting and i-deals in two occupational groups, our study contributes to research on the role of work context in the effectiveness of transformational leadership in encouraging employees to engage in proactive behaviors.

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.

Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.

The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.

The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.

Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.

This paper aims to investigate how the US stock market deals with the announcement of a strategic Chapter 11, a special type of corporate bankruptcy in which companies seek the protection of the law not as a last resort but as a planned business decision.

An event study is conducted by using data concerning a group of US publicly traded companies that entered Chapter 11 for both strategic and nonstrategic reasons. Regression analysis is also used for robustness purposes.

This study reveals that initiating both strategic and nonstrategic Chapter 11 proceedings results in negative and statistically significant abnormal stock returns before and at the bankruptcy announcement date. However, in the period following the filing, the market gradually views strategic bankruptcy cases as positive news, whereas nonstrategic Chapter 11 filings continue to be perceived as distinctly negative.

To the best of the author’s knowledge, this is the first paper that documents an asymmetric market reaction to the announcement of Chapter 11, suggesting that, in certain circumstances, managers can add value by filing a strategic bankruptcy.

This study aims to examine the construction of feminine beauty by onnagata kabuki actors in Japan’s history, with a focus on their narratives in modern advertorials about beauty products. The objective is to identify emerging themes in their narratives and to analyze the symbolism and rhetoric used to persuade the audience to enhance traditional feminine “beauty” by using the specific brand in the wake of Japan’s modernization and Westernization.

The study primarily employs semiotic analysis of advertorials in the newspaper and in the kabuki theatre’s program. They are supplemented with images from premodern prints. Visual content is described and analyzed as well.

The narration of the onnagata in the advertorial is the process of “truth-telling,” where the primary concern of the storyteller is persuasion about truth, such as belief in the new method of makeup with the advertised brand, and falsehood, such as belief in the old method of skincare. Four themes and binary oppositions of values emerged from the data: (1) Identity: selves vs others; (2) Material objects, cosmetics: scientific vs primitive; (3) Practice: competent vs incompetent, and (4) Transformations: intentional vs incidental.

The research shows that Japan’s onnagata transvestism tradition and its influences on women’s beauty practice have existed since the premodern period, preceding contemporary cross-gender beauty practices observed in social media.