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The authors explore how entrepreneurs with limited resources legitimated (or failed to legitimate) a new organizational category in different jurisdictions in Canada despite severe resistance. The authors identify three meso-level domains of institutional action (public, administrative, and legal), where actors intervene to change their macro-institutional environment. The findings suggest that these domains mediate the relationship between micro-level agency and macro-level institutions. The authors describe how macro-level consensus about the category legitimacy emerges through a competition between judgments embedded in different discourses and how a particular discourse attains validity, forcing other actors to change their initial unfavorable legitimacy judgments and recognize the category’s legitimacy.

As trade policy disruption has become more commonplace, so have the calls for blockchain as a solution. But often the reasoning for this link has been unclear. Using the case study of Brexit as a baseline, the authors map four sources of trade-based uncertainty and explore the extent to which blockchain applications could – when implemented – attenuate supply chain disruption, which has lead to firms taking second best options like reducing investment and switching suppliers. Because the law has not kept pace with technology, the discussion also highlights prominent legal questions raised by blockchain in each instance.

One of the characteristics of our age is urbanization and the increase in the population of cities and the development of small and large cities. In fact, the sustainable development of a city, which in its general sense means all-round growth and expansion without contradiction, with two main goals: (1) improving the quality of life in terms of the capacity of the environment and (2) responding to the needs of the present generation without restrictions for the future ones. But according to the fifth wave theory, entering the first edge of the future from 2020 to 2030, with the development of urbanization, we are witnessing instability in recent decades. Depletion of forests, thinning of the ozone layer, accumulation of greenhouse gases, noise pollution, threatening air pollution in cities are among these indicators in urban areas. Other important indicators also show the social and economic instability of the world community. The increase in poverty, economic growth without job creation, increase the gap between developed and developing countries, social disintegration, and the sense of citizenship of the residents of local communities and the class gap are among these indicators. Therefore, since 1970, with the advancement of technologies, today the realization of urban development depends on attention to the factors of innovation, digitalization, and intelligentization. In the concept of development, aspects, domains, and scales become important. This improvement of the current situation will be realized when it brings all-round intelligence without conflict and contradiction in meeting the tangible and intangible needs of this society. Growth in material and spiritual aspects, from local to global scales and in different economic, cultural, educational, social, technological, and even political fields. Therefore, paying attention to the quality makes the concept of development more effective. These qualities are aligned with the concept of sustainability. In this chapter, U-city, smart sustainable mobility through 5th Wave, i-Sustainability Plus, and doost cultural theory (DCT) will be probed as a new concept of urban living for blue-green smart city and mobility. In addition, challenges made some countries not to prefer to utilize smartness and ubiquitous idea as a tool for their problems, will be explored.

The “war on terror” has nothing to do with protecting the U.S. and world's people from “terrorists”, and everything to do with securing the American empire abroad and muzzling democracy and human rights at home. The 9-11 attacks were the pretext which sold the myth of evil Muslim terrorists imminently threatening Americans. That tale allowed the Cheney-led members of the Project for the New American Century (PNAC) to implement their 1990 DPG plan for world control. The “war on terror” is modelled on Islamophobic stereotypes, policies, and political structures developed by the Israeli Likkud and Bush Sr. in 1979. It is designed to inspire popular support for U.S. wars of world conquest. To defeat this plan, we must overcome our Islamophobic fear of “terrorists” and stand in solidarity with Muslims.

This paper chronicles the evolution of the academic debate regarding diversity in management accounting research and discusses its impact on the current state of management accounting research.

We review the stream of literature over the last 40-plus years that discusses diversity in management accounting.

Anthony’s 1972 paper in Sloan Management Review makes a call to academics to adjust the trajectory of management accounting research. Our review of the literature reveals that early responses in the 1980s and 1990s to Anthony’s call primarily came from U.S. academics who suggest a broader theoretical approach and more work in the field. After 2000, non-U.S. authors and non-U.S. journals take up the call for diversity and shift the discussion to the more fundamental topic of validating and accepting various research paradigms. The U.S. academic environment fosters a narrow yet important view of management account research. To balance the U.S. view, non-U.S. academics have the liberty of using diverse theories, paradigms, and methods.

The results of the study indicate that the challenge to moving management accounting research forward is for diverse research approaches to be valued and published in top accounting journals that tend to be U.S. based.

This paper uses data on over 4,600 layoff announcements in the U.S., covering each firm that ever existed in the Fortune 500 between 1970 and 2000, along with 40 interviews of senior managers in 2001 and 2002 to describe layoffs in large U.S. firms over this period. In order to motivate further work in the area, I investigate six main issues related to layoffs: timing of layoffs, reasons for layoffs, the actual execution of layoffs, international workers, labor unions, and the types of workers by occupation and compensation categories. The paper draws on literature from many fields to help further understand these issues.