Search results

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

This qualitative research examines the varied reasons for relocation to old age homes (OAHs) in contemporary India. The purpose of this study investigates the acceptance of institutional living in Lucknow (a Tier II city of India) and whether migration to OAHs is a voluntary decision. This study also examines the lifeworld of the older adult in these OAHs in an attempt to find out whether OAHs are conducive to positive ageing. Derivatively, the authors study their engagement/time use pattern and social networking patterns in the OAHs. Finally, the research seeks to learn whether OAHs are slowly substituting older adult care given within the family by offering the best of the facilities and services.

This qualitative research was conducted in two private OAHs in Lucknow, India. The findings of the study are based on 28 qualitative interviews conducted with the inmates, administrative staff and caretakers. The interviews were unstructured and open-ended and were supported by observations. The observation was not only made of the social setting but also the reaction of the participants. The idea was to develop an emic view of the subject by exploring valid narratives. Pseudonyms were used to report the finding so as to maintain the confidentiality of the research subjects.

This research moves beyond the traditional wisdom that people move to OAH because of the push factors within the family. OAHs in India have evolved over the years and high-end OAHs are equipped with modern amenities to cater to the upper class in their twilight years. Residents were found to lead active lives in OAHs and their common habitus and bonding capital helped them to face the vagaries of old age more confidently. Their active life and membership in various civic organizations challenge the contention of the role theory that the aged are more prone to lose rather than gain roles.

The originality of the research lies in the fact that the authors are extending the arguments made by the role theory of social ageing. The theory proposes that aged people are more likely to lose out roles rather than gain new ones. This study finds that the elderly tend to live a very active life in OAHs and engaged various civic organizations. Although they may lose/voluntarily give up the roles like the head of the household, spouse, etc., they acquire new roles in the context of OAHs.

This chapter challenges middle-class bias in work-life literature by examining work-life balance dynamics through a social class perspective. It reveals class-based disparities in physical, temporal, and psychological outcomes, including the role of economic capital in work-life balance and the challenges encountered by the socially mobile in achieving psychological balance. It emphasizes the need to acknowledge social class implications for work-life balance and urges organizations to address class-based inconsistencies and inequalities in their practices.

The purpose of this chapter is to highlight how universities got into the predicament in which they currently find themselves in, or somewhat planned to be in, in the 2020s. The historical account outlines the purpose of higher education and who it was for throughout the last few centuries, before a more in-depth analysis of the last few decades will highlight how, and why, neoliberal and subsequently managerial aspects of leadership and performance metrics crept into universities before an analysis of the last 5–10 years, including the onset and consequences of COVID, will demonstrate that many ‘COVID recovery plans’ around staff cuts and course reforms were already in place before COVID, but it was COVID that allowed these plans in most cases to be escalated.

Individuals develop and perform and process their identities in relationships with others as well as with the environment in which they find themselves, Many of these relationships with others are characterized by fundamental inequalities. In finding their identities, the subordinate in the relationship develops an identity that typically take steps – by vocal and non-vocal gestures – to perform this particularized identity. The identification of self is not only related to the others, with eachindividual in reflective communication, but also reflections characterized by inequality. In continuing to do so, he or she will experience a certain powerlessness, indeed what Marx called alienation.

The purpose of this article is to provide a critical account of the hate crime (HC) paradigm by exploring its historical legal definition and the limitations in addressing the multiple and structural discriminations faced by minority groups. Specifically, the article focuses on the case of Italy, where in recent years a fierce debate over a proposed law on HC against LGBT+ and disabled people ended in its rejection due to neoconservative and Catholic opposition.

Drawing on critical socio-criminological literature on HC, the paper analyses the Italian debates and socio-legal context over the past two decades regarding discrimination against LGBT+ groups and its (lack of) criminalization. It also provides a secondary analysis of recent data on violence and discrimination against LGBT+ people, collected by the Fundamental Rights Agency (FRA).

The analysis of the debate and the data collected shows that the criminal definition of HC is insufficient to capture the wider range of social and cultural violence and discrimination against LGBT+ people. Indeed, data analysis shows the effect of the low level of recognition of rights on the propensity of people to denounce and of social practitioners to recognize, discrimination and violence against LGBT+ people. It is therefore argued that the discussion on HC should move beyond the criminalization of individual violence to be entrenched in a broader reflection over the lack of recognition of sexual citizenship rights which perpetuates the vulnerability of LGBT+ people.

This paper contributes to the international socio-criminological debate on HC. It argues for a comprehensive framework that recognizes the structural nature of discrimination and violence against vulnerable groups by framing discrimination and violence against LGBT+ people as a citizenship right rather than a criminal justice issue.

Using the examples of Grenadian-born Jean Augustine, the first Black Member of Parliament in Canada, and Barbados' Prime Minister Mia Mottley, the piece argues that the ethos of the Emigrant Ambassador—the collective empowerment of Black feminism, liberation, and radicalism—ushered in a new era for change abroad and in Canada, as transnational and international change was driven by Black women from the West Indies.

The author used historical research and social science theoretical frameworks to formulate conclusions, lessons learnt and steps forward for current equity, diversity and inclusion (EDI) practitioners.

Black women born in the West Indies in the mid-twentieth century were the catalysts for social justice movements in the 2010 and 2020s. Many methods used for social change in the twentieth century are applicable in the 2020s and beyond.

Research is focused on Canadian and West Indian relations but will have implications for those across the British Commonwealth.

Practitioners and students of EDI will have a new tool on how to approach and confront anti-Black racism, particularly after May 25, 2020.

This article provides opportunities to support the dwindling efforts of anti-racism to support the lives of Black people across the Black Atlantic.

This is an original article built on previous scholarship of the author.

This article develops an innovative multidisciplinary conceptual framework in the field of refugee entrepreneurship by combining the theory of mixed embeddedness with the concepts of intersectionality and agency. Focusing on the phenomenon of refugee entrepreneurship, this conceptual framework addresses the following questions: how is entrepreneurship informed by the various intersectional positions of refugees? And how do refugees exert their agency based on these intersecting identities?

By revising the mixed embeddedness approach and combining it with an intersectional approach, this study aims to develop a multidimensional conceptual framework.

This research illustrates how the intersectional positions of refugees impact their entrepreneurial motivations, resources and strategies. The authors' findings show that refugee entrepreneurship not only contributes to the economic independence of refugees in new societies but also creates opportunities for refugees to exert their agency.

This conceptual framework can be applied in empirical research and accordingly contributes to refugee entrepreneurship studies and intersectionality theory.

This qualitative study has two aims. The first is to explore the cognitive, affective, and behavioural dimensions of Eurasian self-initiated expatriates’ (SIEs) work and non-work adjustments in Korea. The second is to understand how the Confucian-oriented Korean culture influences Eurasian SIEs' work and non-work domains, in particular their organisational practices and relations with locals.

This study was conducted through a qualitative analysis of interviews conducted with 27 Eurasian SIEs working in Korea. The interviews were conducted face-to-face with open-ended questions.

Eurasian SIEs in Korea express different cognitive, affective, and behavioural life and work adjustment processes that affect their future careers. A high level of language proficiency and knowledge of cultural and social expectations does not guarantee work and life adjustment success. Due to the heavy presence of Korean culture in work and living environments, SIEs face challenges in joining social and work networks and balancing work and life domains, which slows down adjustment. Results indicate that SIEs adjusted well regarding cognitive and behavioural dimensions in work and non-work domains. However, affective adjustment is difficult to achieve, even for SIEs who have lived in the country for many years, and many have the intention to leave if there were other options.

This study contributes to the literature by focussing on the multidimensionality of SIEs' work and life adjustments, with cognitive, affective, and behavioural components. SIEs have been in a complicated process of adaptation and integration for a long time. This study attempts to contribute to SIE literature by analysing the elements of Confucianism-oriented Korean culture and organisational practices prevalent in SIEs' multidimensional adjustment and career challenges.