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This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).

As China embarks upon a new era of high-quality development, it is increasingly important and imperative for China’s economic development to live up to its real nature, which is to satisfy people’s growing needs for a better life. The paper aims to discuss this issue.

The paper attempts to discuss the implication of HQD and its related theoretical issues from the basic theory of economics, and literature review. It is necessary to return to Marx’s “dual character of commodity” to check the theoretical foundation of this issue, based on the duality methodology, namely, the duality of the value of use and the value of exchange.

Moving from HSG phase to HQD phase constitutes a major challenge and an arduous task that is extremely difficult both theoretically and practically. A series of new problems crop out as to the theoretical understanding and practical resolution. Fundamentally speaking, this new dynamic mechanism intrinsically requires a perfect integration of the instrumental rationality of market economy and the value-based rationality of economic development.

This new momentum requires a perfect match between the instrumental rationality of market economy and the value-based rationality of economic development.

This paper aims to determine the status of the socialist market economy through a logical analysis of the evolution of economic systems in human society.

This paper presents an analysis of uncertainty and the functions performed by different economic systems in managing and resolving it, thereby explaining the evolutionary rationale behind economic system evolution.

Firstly, the socialist market economy empowers the market to play a decisive role in resource allocation, which serves as the foundation for activating individuals' motivation to engage in economic activities. Secondly, the socialist market economy adheres to the basic socialist economic system, which is the basis for the socialist market economy to stabilize the economy and society or to address the risk of economic uncertainty that may trigger macro-level inconsistencies in economic operations. Thirdly, the advantages of a socialist market economy in adapting to economic uncertainties do not arise spontaneously and must be exerted through continuous improvement of the socialist market economy.

The innovation of this paper lies in introducing uncertainty to clarify the logic behind the evolution of economic systems in human society and explaining the typical significance of the socialist market economy and its advantages in accommodating and resolving uncertainty.

The shared development concept is crucial for the construction of a socialist political economy with Chinese characteristics. The paper aims to discuss this issue.

This is because shared development constitutes the logic thread of the socialist political economy with Chinese characteristics and the core for the formation and development of its whole system.

China’s modernization is well underway and is following a unique path with its own characteristics, whereby shared development is undoubtedly one of its core values.

In the new era, the development path under the concept of shared development of socialism with Chinese characteristics must adhere to the all-round development of human beings, promote social equity and justice via development, and embrace inclusive growth, specifically, pro-poor growth.

This study aims to identify the challenges faced by urban destinations in Spain in the current transitional stage towards a new reality of tourism, caused by the outbreak of COVID-19 and the ongoing global changes in the tourism industry.

An extensive literature review and an analysis of current debates were conducted to identify the different factors that have influenced the recent tourism phenomenon and the development of destinations on a global, regional-national and local-urban scale.

Four main challenges are identified, including the new mobility patterns of the population; information and communication technologies and the digitalisation process in urban and tourism management; sustainability, as a factor of the competitiveness, stability and viability of urban destinations; and governance in urban destinations.

The study’s findings provide valuable insights for urban destination managers to make informed decisions and adapt to the new reality of tourism.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

This paper aims to elaborate on the crucial effects that a seemingly detrimental policy change in Spain has had on the international entrepreneurial activities of domestic renewable energy (RE) firms.

Primary data were collected from nine RE companies in Spain and then triangulated with secondary data and interviews from informants in other local institutions.

Domestic RE firms, due to an institutional scape driver action, reacted to an increasingly uncertain and generally more adverse renewable energy policy framework in this country by preferring to internationalise towards foreign markets that had lower political uncertainty than the domestic one.

This paper complements previous research primarily on firm-specific factors that enhance internationalising firms’ survival and growth through a focus on the impact of a changing institutional-political environment at the home country-level.

Practitioners in the RE sector should analyse the risk of focusing only on the home market, as it can be too dependent on uncontrolled variations in domestic energy policy.

The findings indicate that a more stable and supportive, long-term perspective in the domestic RE policy is essential for the sustained growth and development of this emerging industry.

To analyse the strategy by which a number of purposefully selected companies were able to use international expansion as a survival-seeking strategy against a drastic policy-level change in the domestic RE market.

This paper aims to measure and rigorously compare the perceptions of South Korean university social engagement between faculty and students, two definitive stakeholders identified by stakeholder theory – but considerably heterogeneous, to understand how South Korean campus embraces social engagement in practice. To that end, this study delves into the conceptual framework of university social engagement and selects a highly internationalized, research-oriented, four-year comprehensive South Korean university campus that has long sought to become engaged in communities as the research site.

Methodologically, exploratory and confirmatory factor analyses were used to identify the factor model that successfully fit the data of the study. Factorial invariance tests and latent mean analysis were then conducted to measure and strictly compare the between-group mean differences.

According to the findings, neither faculty nor students had positive perceptions of their institution’s social engagement in terms of leadership, participatory decision-making, curriculum and instruction, institutional supports and systemic mechanism. That is, two definitive stakeholders on campus similarly perceived that social engagement has not yet been institutionalized as a core value and therefore embraced in practice. Based on these findings, this study discussed several implications for university decision makers. Specifically, the institutionalization of and the need for authentic leadership in university social engagement were emphasized as a means to encourage and facilitate the delivery of practical, beneficial services to the public.

As with all studies, there are certain limitations that must be noted. The sample for this study represents the experiences and expectations of faculty and students at only one institution. Therefore, the experiences of individuals at this single university are not necessarily representative of all South Korean universities. In addition, given that the public service missions of South Korean universities emanated from Western thoughts (Duke, 2008; Ward, 2003), social engagement in the present study has been discussed and conceptualized according to the dominant Western scholarship.

As both faculty and students similarly perceived, participatory decision-making and systemic mechanism do not work properly, and therefore, social engagement as an institutional value cannot strongly take root on campus. Based on the scale used, this study identified communication and organizational supports as the likely issues that obstruct the institutionalization of social engagement. In relation to communication, Boyte and Hollander (1999) emphasize that it is important that stakeholders are well aware of the engaged effort of the institution. Then, the voices of stakeholders need to be acknowledged as valuable feedback so that university decision makers and stakeholders can discuss mutually important issues and concerns (Minnesota Higher Education Services Office, 2003). Furthermore, the relevant literature consistently contends that engaged effort can only be productive with continuous and systemic organizational supports (Boyte and Hollander, 1999; Holland, 1997; Minnesota Higher Education Services Office, 2003; Weerts and Sandmann, 2008). That is, the engaged work of teaching, research and service should be thoroughly assessed and reported to stakeholders on a regular basis. The implication in this study is that university decision makers should make greater effort to design and implement policies and regulations that enable organizational supports to continue.

For social engagement to be valued in practice, the relevant literature (Kellogg Commission, 1999; Garlick and Langworthy, 2008; Minnesota Higher Education Services Office, 2003; Peterson, 2009) advises that top institutional leaders need to encourage interdisciplinary scholarship that includes research, teaching and learning; develop incentives to encourage faculty involvement in engaged work; support engagement so that it is incorporated into the curriculum and instruction; and secure funding for engagement. The fundamental insight that these suggestions provide to university decision makers is crystal-clear: social engagement must be authentically prioritized in the decision-making process.

The quantitative and descriptive findings of the study seek to provide one further step toward the objective of establishing the groundwork for future research on university social engagement in Asian context. Further, replication studies with various Asian cases and research designs may results in tangible improvements to the theorization of Asian university social engagement.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.