Search results

The change in the technological environment within the macro-environment factors in recent years affects states, businesses, societies and individuals and concerns not only technology-based sectors but also many fields. In particular, trends such as artificial intelligence, metaverse, robotics, advanced connectivity, the Internet of Things, big data, small data, blockchain, cloud technologies and reality technologies, which are called new technology, are developing very quickly compared to the past and expanding their global usage areas. Creating strategies and policies without considering these factors creates problems in many areas. These problems are marketing, competition, cost, efficiency and productivity.

Reality technologies, which are the research area in this chapter and enable users to interact with the digital world, have a wide application area in the tourism industry. With technological tools such as smartphones and virtual reality (VR) glasses; personalisation, interactive experience, information gathering and decision-making; many different solutions are produced in areas such as education, service and security. Along with its many advantages, the disadvantages of reality technologies and the negative outputs of this transformation are significant for the understanding and future of the subject.

This chapter explores the dual, contentions spaces of consciousness the Rwandan diaspora communities navigate. First of which was created through the stories of trauma and displacement since the Rwandan genocide and is influenced by the current Rwandan government's control over narratives of identities and remembrance both socially and politically. The second originated from the younger generations' attempt to assimilate to the only country they have never lived in and personally known. In this second space, the younger generations were forced, consciously or unconsciously, to choose between their communities' attachment to the past or creating a new path or future. Most importantly, being in diaspora means accepting that the different generations will often remain at the periphery of the new country, like outsiders looking inward. This phenomenon of social exclusion is a result of different factors, such as social categorisation, collective trauma and the narratives of otherness, which shape the different generations' identity shifts and sense of belonging. Using a phenomenological research method, this study analysed how one event, the 1994 Rwandan genocide, changed the meaning of diaspora consciousness and divided the communities into social categories such as ‘victims’ and ‘perpetrators’. Using the experiences of Rwandan American diaspora communities, I explored the impact of the labels of ‘victim’ and ‘perpetrator’ and how they have not only created specific narratives around remembrance and accountability but also crystallised the normative ideas of who was harmed and who was responsible for inflicting that harm. This chapter analysed the Rwandan communities' social development and assimilation, their understanding of their pasts and their members' social and political engagements in addressing their roles in their communities and nations.

Women working in public relations (PR) in the 1990s developed the power of metamodern pragmatism to avoid being constrained in this decade of contradictions.

This was a time of promise for female empowerment and careers. The PR industry in Britain had quadrupled in size, yet increased feminisation and professionalisation did not resolve gender inequity. Indeed, alongside the existence of ‘old boys clubs’ and hedonistic macho agencies in the industry, the 1990s offered a lad's mag culture and an AbFab image of PR.

An original collaborative historical ‘Café Delphi’ method was developed using three themes (sex, sexuality and sexism) to explore women's careers and contributions in the expanding and increasingly powerful field of PR in the United Kingdom during the 1990s. It built on feminist critique of the industry and paradoxical portrayals of women resulting from significant changes in media, popular culture and a pluralistic marketplace.

Individual and collective experiences of women working in PR at the time reveal the power of attitudes to affect their ability to achieve equality and empowerment. Women navigated tensions between the benefits of accelerated pluralism and the patriarchal resistance in the workplace through performative choices and a deep sense of pragmatism.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.