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This chapter examines the ‘embodied turn’ in the study of traditional Chinese sports and identifies issues within this area of research. It introduces new interpretative perspectives and approaches within the framework of bodily sociology to elucidate the link between locally-informed sports practices and the formation of socialized individuals. The chapter categorises the current research into three main themes: self-giving, the creation of bodily value and the construction of national identity through sports. It then integrates these themes with the findings of embodied sociology. The chapter compiles and analyzes the existing literature on traditional Chinese sports culture from both Chinese and international scholars, offering insights into the status, rationale and challenges of bodily sociological research. By contextualising the concept of the embodied turn in traditional Chinese sports culture – through concepts such as self-givenness, self-techniques, the generation of value and the creation of collective memory – the chapter discusses the impact of bodily sociology on cultural research. The chapter advocates for further bodily sociological studies of Chinese sports culture, which could enhance the understanding of Chinese studies among Western scholars and contribute to a genuine embodied turn in this field of study. Providing one of the initial explorations of embodied studies in traditional Chinese sports, the chapter reveals a transition from broad cultural interpretations and symbolic, structuralist sociology to a phenomenological approach in sports cultural studies. It posits that the bodily sociology approach is beneficial for sports studies although current research has not yet fully realized the embodied turn.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Redistributive policies aim to reduce income disparities and improve social equity. This study investigates whether redistributive effects that successfully diminish objective income inequality also effectively alter people’s perceptions of inequality.

Utilizing data from the 2018 China Household Income Survey (CHIP), comprising 56,167 individuals, this study applies ordered probability regression (Oprobit) and ordinary least squares (OLS) for analysis. To address potential biases in estimates, we employed the generalized propensity score matching (GPSM) method to estimate the treatment effect of transfer income on perceptions of inequality.

The results indicate that while China’s redistribution policies effectively reduce income disparities, they do not improve perceptions of inequality. Individuals exhibit biased attitudes toward redistributive policies. Specifically, perceptions of inequality are insensitive to the overall redistributive effect; the relationship is negative among the poor but positive among the rich. This contradictory pattern may be attributed to perceived income losses among the rich and gains among the poor.

The findings have important implications for policy development. Redistribution policies should not only aim to mitigate income disparities but also address and improve people’s perceptions of inequality.

Existing literature has largely overlooked the impact of redistribution on perceived income inequality. This study represents an early effort to explore whether redistributive policies that reduce income inequality also influence people’s perceptions of inequality.

The study explores the nexus between Ibu-Ubu boyhood initiation and the conservation of cultural heritage in Afikpo, Southeast Nigeria. The study is motivated by the rarity of such cultural conservation through initiation rites in an age of Christian-inspired culture terrorism against Igbo traditional religion, arts and relics.

The study adopted cultural anthropological research method. The boyhood initiation rite was studied through participant observation of the initiation between September and November 2017. As a cultural anthropological study, oral evidence was derived from the men who had undergone the rite. Through the oral evidence, interpretations were given to the material culture, monuments and heritage that have been conserved through Ibu-Ubu initiation rite.

The study discovered that amid the deluge of Christian-motivated culture terrorism and erosion of Igbo cultural arts, relics and heritage, the people of Afikpo have preserved most of their tangible and intangible heritage through the Ibu-Ubu boyhood initiation rites.

This study will assist in the reinvigoration of campaigns on environmental and heritage conservation in Igboland. It is sufficient to posit that Igboland is ridden with myriads of environmental and cultural terrorism, perpetrated by some Christian fanatics. The study reveals the relevance of the boyhood initiation rites in ensuring the preservation and conservation of Igbo cultural heritage in a century marked with fanatical Christian evangelism, culture-terrorism and destruction of both tangible and intangible heritages, which the Christians have labelled evil, barbaric and fetish.

Through a case study of the Po Klaong Girai temple in Vietnam, this paper explores how indigenous community perceive tourism benefit sharing (TBS) associated with their cultural tourism at sacred living-heritage sites and how this TBS enhances the equality and inclusion for indigenous community in the context of tourism in Vietnam.

This study employed ethnographic fieldwork and semi-structured interviews with 35 indigenous Cham priests directly associated with managing and preserving the Po Klaong Girai temple.

This research found that Cham community perceive inequality and exclusivity on tourism benefit sharing at this religious site. While Cham Ahier priests face economic barriers in providing these services to the community, annual tourism revenue is allocated to local government budgets. Such economic pressure forces the priests to seek alternative economic avenues to support their families at the expense of their traditional commitments to communal, cultural and religious activities, significantly impacting sustainable heritage conservation. This has led to strained relations between the local community and local authorities.

This research provides evidence to improve living heritage management practices by proposing tourism development policies for equality and inclusion among stakeholders, especially minorities and disadvantaged groups. This can be an experiential and necessary lesson for “dealing” with sustainable heritage management in heritage living sites in other ethnic minority areas in Vietnam and globally.

The findings from this study address the knowledge gap on equitable revenue sharing in heritage tourism, where financial benefits from the commodification of minority cultures should be used to support local communities and the custodians of indigenous heritage.

The concept of lifelong learning and learning culture in education generally refers to the continuous acquisition of knowledge and skills throughout one's life, extending beyond formal education while learning culture is the creation of learning opportunities, resources and support systems that empower individuals to continuously enhance their knowledge and skills. Lifelong learning and a learning culture contribute significantly to the realization of SDG 4 by promoting inclusive, equitable and quality education that prepares individuals for a lifetime of learning and adaptation in a changing world. This paper aims to identify the level of understanding of school’s community regarding these concepts and measuring the implementation level and readiness of primary schools across Malaysia.

Employing a mixed-methods approach, the initial qualitative phase involved interviewing teachers to know their level of understanding regarding the concept of lifelong learning and learning culture. The subsequent quantitative phase assessed the readiness and implementation level of 35 primary schools across Malaysia.

An interview that been done has successfully collected the viewpoints of teachers about lifelong learning and learning culture. A survey administered to primary schools affiliated with the MUSLEH organization affirmed the readiness and implementation level of schools in which it was found that most of the schools has high degree of awareness and understanding regarding the significance of the concepts to be implemented in the education system.

This study's contributions extend beyond academia, offering insights for educators and policymakers alike. The findings can inform education ministries, curriculum developers and stakeholders, aiding them in providing substantial support to educators aligning with the principles of the Sustainable Development Goals (SDG).

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

The inclusion of esports as an official event in the Hangzhou Asian Games is an important step towards the institutionalisation of esports. The significance of this event marks that Asia once again takes a lead in the global esportisation. This chapter investigates a series of history events in the inclusion process of esports into the comprehensive Games in Asia using process sociology and actor network theory (ANT). This study will analyse the type characteristics of esports events in Hangzhou Asian Games, whilst examining how key stakeholders' interact and balance in the network composed of international sports organisations, host of the event, emerging esports organisations and esports game companies. The chapter also examines the functions of global game industrial economic geography, local cultural politics, esports geopolitics and Olympic values in esports sportization, aiming to reveal the implications of esports inclusion in the Asian Games on the debate of whether esports meets the criteria to be classified as a ‘sport’ and its enlightenment of digital strategy to the inclusion esports in the Olympics.

In Canada today, Francophone minority communities (FMCs) outside Québec exist in every province and territory and cross all sectors of Canadian Francophonie (French-Canadians, Francophone immigrants, Francophone Métis as well as Francophile anglophones). Besides their linguistic immersion in primary, secondary, and postsecondary educational institutions, these Francophones living outside Quebec counter linguistic assimilation and affirm their place in Canada's bilingual and multicultural society through their cultural productions (music, theatre, dance, cuisine, literature). In this study, we take up the case of L'Association, La Girandole d’Edmonton, a cultural association dedicated to the teaching and promotion of French-Canadian dance in Edmonton (Alberta) to examine the multiple challenges such organizations face despite the crucial role they play in ensuring the vitality of linguistic minority communities in Canada.

Developing nations are starting to take centre stage and are becoming more conscious of their economic potential in the tourism sector. Earlier, these countries were largely left out of the tourist sector. Today, the foreign exchange reserves of these nations are mostly derived from tourism and a nation's balance of payments derived through tourism supports international trade and stabilizes the economy. The chapter adopts a case study method to evaluate the prospects of inclusive growth through socio economic well-being. In the dynamic and constantly evolving tourism industry, it is imperative to make the growth more inclusive so that there is a balanced approach to long term sustainable development. When it comes to using traditional skills and cultural heritage to participate in this economic paradigm, rural artisans face both opportunities and challenges as the global tourism landscape undergoes evolving transformations. The study commences by closely examining the current market obstacles that rural artisans in the tourism industry face, which encompass a range of issues such as shifting consumer preferences, market saturation and the aftermath of external shocks like pandemics. The chapter indicates major obstacles impeding the integration of rural artisans into the tourism value chain by means of a thorough empirical analysis. In order to overcome the obstacles, the study investigates inclusive growth and how it might act as a spur to improve the socio-economic circumstances of rural craftsmen. The findings in the chapter distil best practices that promote inclusivity, empower local communities and support sustainable tourism development by looking at successful case studies and policy interventions.