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The author′s purpose is to show by reference to Schmoller′s own writings that he can be classified as a social economist. Schmoller rejected the study of economics in isolation, but preferred a holistic approach. He eschewed laissez‐faire and thought little of self‐seeking entrepreneurs who made no contribution to the common good.

Purpose – Within the growing field of interactional research on children's interactions, the present study explores how social and moral order are established through embodied practices in a multilingual kindergarten classroom. It explores the interactions of immigrant children (with very limited knowledge of Swedish as a second language) and the systematic formats of teachers’ questions employed during children's disputes and tattling (children's reports of peer group conflicts and accusations of untoward behaviour).

Methodology – The study is based on a video-ethnography (50 hours of recordings) in a multilingual kindergarten class for 6-year-olds in Sweden. The analytical approach combines Conversation Analysis (CA) with analysis of multimodally mobilized actions.

Findings – The analyses highlight how interactional meaning-making in conflict situations is accomplished with very limited linguistic resources. Children's tattle telling cornered teachers into the position of being a neutral authoritative agent who acted on their responsibility to resolve the conflict. Teachers reorganized tattle telling into a multiparty interrogation. Different interrogative formats were employed to establish a ‘factually correct’ description of the event. Teachers used open questions (‘what happened?’), ‘why’ and ‘yes/no’ interrogative formats. ‘Why’ questions were lexically designed to implicitly confirm the culpability of the accused child. ‘Yes/no’ questions invited the child's ratification of the teacher's version of the event.

Research implications – It is argued that research on children's social order will gain from understanding that conflict resolution in educational settings is a multilayered social practice that both presents a locus where the institutional order is (re)established and a locus where children's peer group concerns are played out.

Purpose – This chapter examines an episode of pretend play amongst a group of young girls in an elementary school in Australia, highlighting how they interact within the membership categorization device ‘family’ to manage their social and power relationships.

Approach – Using conversation analysis and membership categorization analysis, an episode of video-recorded interaction that occurs amongst a group of four young girls is analyzed.

Findings – As disputes arise amongst the girls, the mother category is produced as authoritative through authoritative actions by the girl in the category of mother, and displays of subordination on the part of the other children, in the categories of sister, dog and cat.

Value of paper – Examining play as a social practice provides insight into the social worlds of children. The analysis shows how the children draw upon and co-construct family-style relationships in a pretend play context, in ways that enable them to build and organize peer interaction. Authority is highlighted as a joint accomplishment that is part of the social and moral order continuously being negotiated by the children. The authority of the mother category is produced and oriented to as a means of managing the disputes within the pretend frame of play.

The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting education, professional practice and research, from tomorrow, for the purpose of shaping a better world. In the process of setting an agenda, we outline, discuss, and analyse the eight articles which follow depicting complementary and insightful scenarios during COVID-19.

This study applies an original informing framework for discussion and analysis purposes, described as Framework of the Multidimensional Nature of Accounting. The proposed, multidimensional definition is “Accounting is a technical, social and moral practice concerned with the sustainable utilisation of resources and proper accountability to stakeholders to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69, 2021b).

Accounting is conceived, understood and examined in the research portrayed as a combined technical, social and moral practice concerned with shaping a better world to enable the flourishing of organisations, people and nature. To the contrary, accounting is not recognised as a mere neutral, benign, technical practice.

While this paper examines the other articles, there is no substitute for carefully reading, and reflecting on, all the articles published. Importantly, each contribution provides unique and comprehensive insights on accounting during the initial global pandemic period.

Accounting is studied in different organisational and social contexts against the backdrop of a global pandemic, among other “wicked problems” worldwide.

One of the key contributions of feminist criminology has been to recognise the cultural significance of the concepts of sex and gender, bodies and social practices in order to conceptualise men’s engagement with crime, including the dominance of men as perpetrators of crimes of violence against women.

This chapter focusses on the #MeToo movement which has revealed the stark contrast between women’s experiences of sexual assault and sexual harassment, and the extent of men’s perceived entitlement to women’s bodies. By theorising the regulatory processes by which different bodies are ‘moralised’, it is possible to see how cultures are created by reference to the values ascribed to different bodies as well as what different bodies do. The author considers the applicability of moral regulation theory to show how processes of sexualisation, including sexual assault and harassment, constitute identity formation and considers whether resistance in the form of the #MeToo movement amounts to a powerful enough challenge to introduce cultural and structural changes.

To analyze the emergence of cyberbullying in the news and to unveil the extent to which this new social problem is being constructed as a moral panic.

Ethnographic content analysis is conducted on a sample of 477 local and national newspaper articles published from 2004 to 2011. Goode and Ben-Yehuda’s five criteria of a moral panic – consensus, concern, hostility, disproportionality, and volatility – are used as a lens to analyze how this issue emerged in U.S. culture.

News coverage of this issue erupted within a very short time period, drawing important attention to a previously unknown social problem facing youth. Yet in the construction of cyberbullying as a new threat to social order, the news coverage sometimes inflates the magnitude and severity of the problem. In doing so, the media work to misrepresent, misinform, and oversimplify what is a more complicated and perhaps not yet fully understood issue among youth today.

Electronic aggression is something that is of growing concern to children, parents, educators, and policymakers. Evidence has begun to show that its effects may be as harmful as face-to-face bullying. Since the media play a vital role in the designation of certain issues as worthy of the public’s attention, it is pertinent that this information is presented in an accurate fashion, rather than simply promoting a moral panic around the topic.

Future research should move beyond print media to examine how TV, popular culture, and social media sites construct this problem. This should include research on the public’s understanding and interpretation of these mediated forms of communication.

Disputes in everyday life – Social and moral orders of children and young people has papers written by researchers whose interests lie in studying children's everyday interactions, with a balance of papers from emerging and well-established researchers in this field. The volume draws on scholarship from Australia, England, New Zealand, Sweden, Turkey, United States of America (USA), and Wales, investigating everyday practices of children's disputes in Australia, England, Italy, Sweden, USA, and Wales. The papers themselves speak to the theme of the volume, so we only briefly summarize their contents.

Purpose – The overall aim of the chapter is to explore how disputes between family members are accomplished and how the actions of copresent members (the mother and elder brother) contribute to the unfolding dispute.

Methodology – Selected from video recordings of the family breakfast, three extended sequences of mealtime talk were transcribed using the Jeffersonian system and analyzed using the analytic resources of conversation analysis and ethnomethodology.

Findings – This analysis establishes how both the mother and elder sibling intervene in matters to do with who has access to some bookclub brochures. Appeals to rules such as “you’ve got to share” are used by the mother to manage the local issue of the dispute. In intervening to resolve and settle disputes, the mother makes visible particular moral orders, such as sharing. Intervention is accomplished through directions, increasing physical proximity to the dispute, topic shift, and physical intervention in the dispute, such as gently removing a child's hand from the brochures. Justifications for sharing proffered by the mother that work to establish an alignment with one child are challenged by the other sibling, thus contributing to an escalation of the dispute. Also explicated is how an older sibling buys into the dispute, making visible his view about how sharing is accomplished; that is, you “just cope with it.”

Practical implications – This chapter has some practical implications for adults who interact with children (teachers, parents) highlighting that in some way, adults, through their actions may contribute to the continuation of a dispute and second, how adult attempts to settle or end a dispute may result only in a temporary settlement rather than a cessation of the dispute.

Value of chapter – The chapter contributes understandings about how family members manage disputes interactionally and how social and moral orders are accomplished during family mealtime. Additionally, it shows how some disputes are temporarily settled and connected across a section of action rather than ended.

This article aims to critically explore current forms of neoliberalism and their impact upon the moral economy. The authors examine how the dominant neoliberal political economy impacts upon three overlapping registers: individual subjectivity, national reconstructions and organizational transformations. These three registers are fashioned by, and subsequently help to reproduce, the contours of the prevailing politico-economic system. The market-driven ethic of neoliberalism, however, is diametrically opposed to that of a moral economy concerned with universalism and equality in meeting human need.

This is a conceptual theoretical piece.

The result is that the latter have been replaced by competitive individualism as societies reconstruct themselves in the image of the market place. This profound cultural shift is well known, but in this article, the authors will claim that it has in turn had a profound impact upon individual subjectivities and the key institutions and organisations that have long formed the basis of the Western social democratic consensus.

It is original because it theorises the impact of neoliberalism on organisations.

Purpose – In this chapter, we examine an extended gossip dispute event, in which a peer group of 11-year-old girls take action against a girl who has reported about school bullying to the teacher by examining how the accused girls construct their own sociopolitical order away from the adults.

Approach – The analysis draws on ethnographic fieldwork within a Swedish multiethnic school setting combined with detailed analysis (conversation analysis and membership categorization analysis) of children's language practices.

Findings – It is found that the school's bullying intervention practice sets the stage for a trajectory of a gossip dispute event in which the accused girls work out their own version of the telling as snitching, reallocate blame, and project the future consequences for the girl being accountable for the telling. A moral order emerges via the organization of social actions, alignments, occasion-specific identities, and pejorative person descriptors, rendering the event of telling the teacher a disastrous move for the targeted girl. The micro-politics of the extended gossip dispute is pervasive in terms of how the accused girls strengthen social alignments of power, depict the transgressor by categorizing her as insane, and remedy the norm breaches through justifying their own actions.

Social implications – The success with which the girls here manage to turn the school's bullying intervention practice into a system of retaliation emphasizes the need for highlighting the micro-politics, of children's everyday practices away from adults.