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Previous research has explored a relatively narrow representation of the lesbian, gay, bisexual, transsexual and queer (LGBTQ) community. Yet modern event attendees are part of a diverse niche group within the broader LGBTQ community. This group comprises a wide range of event attendees in search of more than sex, clubs and feather boas. This paper aims to report on empirical research conducted in Queenstown, New Zealand, during the 2016 Gay Ski Week (GSW) and explores the transformative, inclusive potential of event places, social atmospheres and experiences.

Ethnographic and autoethnographic research methods were used in this study for the exploration of transformative tourism experiences. Qualitative data were collected via in-depth interviews, observations and one of the author’s immersive experiences of the event. This author was able to bridge the divide between research and participant, contributing to a contextualised understanding of various participants’ subjective realities.

The paper reports on and discusses empirical findings, which are organised under the meta-themes of place and social atmosphere, attendee experiences, acceptance and inclusivity.

From these themes emerge a broader understanding of how LGBTQ tourism events can contribute to transformative, inclusive experiences.

This paper explores the need for event managers to revisit and adapt to the demographic, motivational and behavioural characteristics of the modern gay event attendee. In particular, this paper discovers the motivations of Asian gay attendees as a marginalised community within a traditional LGBTQ event in a traditional heterosexual destination.

Entrepreneurial process strongly relies on context. The previous entrepreneurship research in developed countries over-emphasizes on its economic impact, but ignores its social impact, which leads to the slow development of entrepreneurship theories. Transitioning China provides entrepreneurs with a typical environment where opportunities and constraints coexist, which is a new research area in the field of entrepreneurship study.

Based on the grounded theory approach, this paper generalizes a local entrepreneurial process model from a multiple case study.

The paper states that the interaction among entrepreneurs, opportunities and institutional context is the core of the process. To be specific, entrepreneurial process includes an inner and an outer mechanism. The inner mechanism is based on the relations among institutional constraints, entrepreneurs and opportunities: nascent entrepreneurs, forced by institutional constraints to start a business, undergo a psychological process with entrepreneurial angst, reflective learning and effectuation and finally create business opportunities. The outer mechanism is grounded in the relations among new ventures, institutional evolution and opportunity development: new ventures facilitate institutional evolution through institutional entrepreneurship strategies, which in turn supports the ventures in the sustainable development of opportunities.

This study illuminates the social and institutional impact of entrepreneurial behavior, which is gradually fading and forgotten in modern society. The findings of the study enrich the research on entrepreneurial process, entrepreneurial cognition and institutional entrepreneurship and also provide implications for entrepreneurs.

This study proposed and examined a unique but underresearched strategic response to coercive institutional pressure, covert neutralization, in which organizations neutralize coercive institutional pressure by manipulating influential factors within their discretion while conforming to the pressure. In addition, this study pointed out that the extent of covert neutralization is contingent on organizational decision-makers' willingness and ability to take countermeasures.

To find evidence for covert neutralization and its strategic nature, a historical review with secondary data was conducted in the context of the coercive introduction of the independent director system in China. The board structure adjustments of 318 Chinese A-share listed companies from 2000 to 2004 were examined using univariate T-tests, robust ordinary least squares (OLS) regression models and ordered logit regression models to test the hypotheses.

This study found that in response to the coercive introduction of the independent director system, Chinese listed companies adjusted their board structures while conforming to the system, which neutralized the constraints on controlling shareholders' board control. Specifically, listed companies reduced the number of dependent directors and the ratio of directors representing noncontrolling shareholders to those representing controlling shareholders. Moreover, the extent of board structure adjustments was positively associated with the shareholding percentage of controlling shareholders. These findings provide evidence for covert neutralization and its strategic nature.

This study indicates the inefficacy of simple legal coercion and suggests that authorities should be aware of the covert countermeasures used by regulated organizations and employ normative approaches to improve the efficacy of regulations. This implication is rather instructive for regulators to effectively promote imposed changes in transitional economies with strong governments.

By differentiating conformity behavior from conformity inclination and considering the inevitable incompleteness of laws, this study challenges the conventional wisdom regarding organizational conformity and shows that organizations can strategically respond to coercive institutional pressure while conforming to it. In contrast to other strategic responses that aim to defy, avoid or resist the implementation (the means) of institutional pressure, covert neutralization aims to neutralize its efficacy (the ends).

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

China is a fast‐growing economy, and many multinational companies (MNCs) have found their ways to infiltrate that market. The competition among the MNCs has generated human resource management (HRM) problems. When formulating approaches in dealing with these problems, the expatriate management of the MNCs often “speak for” their local employees, as if the latter has no voice of its own. It is suspected that MNCs know partly what their local employees value. With such limited understanding, the former may be ineffective in managing their local staff. The purpose of this paper is to report a study that explores the HRM problems from local employees' perspectives. To understand Chinese employees, the conceptual lens, stemmed from Chinese philosophical traditions instead of that derived from western experience, is used.

Data were collected through semi‐structured interviews with Chinese employees working in MNCs.

The findings suggest that “asymmetrical understanding” exists between expatriate managers and their Chinese employees, and that the former may know much less about the latter than it is normally assumed.

The findings, illustrated through interviews, have shed light on how MNCs could manage their Chinese employees, and how a meaningful dialogue could take place: understanding the other (Chinese employees) on their own intellectual ground to overcome “asymmetrical understanding”.

By allowing the voice of the other to come forth rather than to keep it in the background as, at best, a whisper, the study helps create a platform for a meaningful cross‐cultural dialogue between voices from the west and the other.