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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 paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.

This study aims to investigate religiosity and entrepreneurial motivation roles in the goal-specific, involving Muslim students’ entrepreneurial intention and self-efficacy. Besides, it examines the robustness model based on group context.

Partial least square structural equation modelling is employed to examine 502 data collected from Muslim students in Indonesia through an online survey. Meanwhile, partial least square multigroup analysis tests the robustness model.

Religiosity plays a powerful role in increasing goal-specificity. Meanwhile, entrepreneurial motivation and self-efficacy perform as full mediations in the pathway mechanism of religiosity's effect on entrepreneurial intention.

The current study is conducted based on the previous recommendations and contradictions. Therefore, it clarifies and develops a study on the role of religiosity and entrepreneurial motivation in the goal-specific motivation of Muslim students.

To increase the goal-specificity of entrepreneurship activities, policymakers in the ministry of education and universities must implement and revitalize Muslim students' understanding of the relationship between religiosity and entrepreneurship.

This study defines the role of religiosity in goal-specific, especially Muslim students’ entrepreneurial intentions, by gender, faculty/department and age. Furthermore, it completes the opportunity for research agendas on the relationship between religiosity, entrepreneurial motivation, self-efficacy and entrepreneurial intention.

The significance of well-being in social development policy and practice is increasingly acknowledged by scholars and practitioners worldwide. Nevertheless, when examining well-being within the context of Global South trends, existing conceptualisations seem to yield incongruent indicators. Given the background, this paper aims to synthesise theoretical and empirical literature on well-being to foster an understanding of well-being in contemporary Global South.

This article reviews the now large literature on the well-being in the Global South. The article begins with a discussion of the contributions of state-of-the-art developments in well-being studies, a realm experiencing remarkable growth in social policy studies. It then turns to the prominent well-being constructs that have garnered considerable attention within the literature, with an examination of the Global North and Global South context followed by reinterpretation of these concepts to facilitate a comprehensive study of well-being beyond the realms of welfare states. Concluding the narrative, a succinct outline of potential pathways for future research is presented in the final section.

The review reveals that the concept of well-being in the Global South does not necessarily deviate entirely from the prevailing belief that the region is fundamentally distinct from the Global North on a conceptual level. The authors have discovered that three core dimensions of well-being, namely objective, subjective and relational, are observable across societal boundaries due to the diffusion of knowledge and social and cultural practices that have progressively aligned them with Global North-style modernisation. An exception arises in the relational aspect, where the attainment of positive collective relationships precedes individual happiness to some extent. The paper advances a renewed perspective on well-being, portraying it as a situational, interconnected, collective undertaking and continuous process. These approaches empower the researchers to address the overarching question of which analytical foundations can most effectively uncover the intricacies of well-being in diverse and contemporary circumstances.

This paper helps the researchers to address the overarching question of which analytical foundations can most effectively uncover the intricacies of well-being in diverse and contemporary circumstances, thereby facilitating future enhancements in social policy design.

This study aims to explore the constructs of spirituality (SP) and entrepreneurial performance (EP) and their measurements to identify their connections. Attending to the needs of entrepreneurs to face the current global crisis, this research establishes a framework that integrates SP to enhance EP.

This study focuses on a comprehensive literature review and a comparison between constructs to come across with the proposal of a conceptual framework.

For SP, spiritual well-being was found as a good measure which, to the best of the authors’ knowledge, has never been used in entrepreneurship. EP has been typically measured by economic indicators, but recently, noneconomic benefits and effects on stakeholders have also been considered, so an integrated approach is proposed. The main contribution is a framework called holistic entrepreneurial inventory (HEI), which integrates the main elements of the constructs in a matrix showing their interconnection. It is accompanied by a scorecard for entrepreneurs to identify strengths and weaknesses in SP and EP.

This is a theoretical research and proposal; further empirical research could help confirm the present conceptual findings.

To help entrepreneurs identify the areas where they would like to improve, understanding the connection between SP and EP, which are dynamic states in constant change.

EP has been mainly focused on exogenous causes. The HEI scorecard may give entrepreneurs a different perspective from the innermost part of their being.

This study aims to conceptualize and investigate the relationships between halal entrepreneurial success, innovation capability and sustainable innovation in the halal industry.

Both integrative and generative approaches are combined to move forward from the literature to a theoretical contribution. The paper presents a model that relates halal entrepreneurial success to innovation capability and sustainable innovation. A purposive sample of 340 Malaysian halal entrepreneurs is used to test the conceptualized model. The partial least square technique was then used to assess the structural model.

The results disclosed that halal entrepreneurial success is positively related to both innovation capability and sustainable innovation. Also, the innovation capability mediates the relationship between halal entrepreneurial success and sustainable innovation.

This research conceptualized and examined a novel model that assesses the relationships between halal entrepreneurial success, innovation capability and sustainable innovation in the halal industry.

This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.

The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue.

The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.”

This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth.

This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.

In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is often secular in origin. Accordingly, this paper aims to investigate whether there is a distinction between managerial practices regarding the given concepts as emphasized in the conceptual discussions.

To see the managerial practices, the authors determined bazaars, community fundraising events organized by nonprofit organizations (NPOs), as the research field. Then, this study followed the general systematic of qualitative research. Accordingly, the authors conducted 44 interviews with experienced bazaar organizers from 10 NPOs in total. Furthermore, four days of participant observation with field notes were made in each bazaar, which lasted from 7 to 10 days. This study also used archival data as a secondary data source and then analyzed all data with a content analysis technique.

This study found that the field practices mainly do not support the distinction drawn over the conceptual discussions. Both concepts are nouns describing the act of giving and helping the needy. They are actively performed based on different motives (religion-based and secular).

The relevant distinction is limited to the conceptual discussions and has not been supported by the findings obtained from the field. Also, most of the studies on helping were carried out in the Western context. Studies conducted outside these cultures are quite limited. The value of the current study lies in the fact that it was conducted in a cultural context different from the Western cultures and paves the pathway for future research.

Previous studies have shown how the nature of businesses and the strategies pursued by their owners are affected by the personality traits of their owners. These personality traits can be formed in the early stages of life due to experiences and the surrounding context, where religion is a particularly important aspect of this context. This study aims to explore how religion affects entrepreneurial activities through the personality traits created.

This study uses interviews with 43 Muslim entrepreneurs in Scotland to examine the role played by religion. This ensures that the national institutional context is kept consistent but also allows an in-depth examination of relationships, which are likely to be interlinked and recursive.

The traits created influence the nature of the entrepreneurial activities undertaken with the potential to harm and support the entrepreneurial endeavours. It is the combination of personality traits that are formed which have the greatest effect. As such, it is found that Muslim entrepreneurs display less openness and creativity associated with new ideas, but this does not reflect risk aversion rather hard work in itself is valued, and patience combined with an external locus of control mean entrepreneurial behaviours are not altered to boost poorly performing business activities.

For Muslim entrepreneurs in Scotland, their traits explain why growth may not be a foremost consideration of these entrepreneurs rather they may value hard work and meeting the ideals of formal and informal institutions associated with religion. For those seeking to support minority groups through the promotion of entrepreneurship, either they must seek to overcome these ingrained traits or alter support to complement the different objectives held by Muslim entrepreneurs.