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This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

This paper aims to understand how fashion-based social enterprises (FSEs) navigate the marketing communications of fashion products alongside those of their social mission. The authors use the theoretical lens of Consumer culture theory, Collin Campbell’s “Romantic ethic” and the work of Eva Illouz to explore how FSEs weave the emotional appeals of fashion consumption with those of contributing to a greater social cause. The melding of these theoretical approaches to consumer behaviour enables a thorough analysis of FSE marketing strategies.

Semi-structured in-depth interviews were conducted with 16 founders, marketing directors and managers of FSEs. Open-ended questions were used, and key themes were established through inductive analysis.

The findings show that FSEs use a form of brand storytelling in their marketing communications; they view their social mission as a unique selling point; FSEs could further incorporate product quality/aesthetic value into brand storytelling; and they could sharpen brand storytelling by further engaging with the positive emotional responses they elicit from consumers.

This research has both theoretical and practical implications in that FSEs that focus on explicit altruistic messaging at the expense of aesthetic hedonism may limit their appeal to mainstream fashion consumers. Accordingly, a promising approach may be to effectively incorporate and link the positive emotional responses of both altruistic and aesthetic value. This approach could similarly apply to other areas of social enterprise retail marketing, particularly for those seeking to attract consumers beyond ethical shoppers.

This paper synthesises international research on effective mentor training, education and development (MTED).

An adaptive theory methodology (Layder, 1998), combining deductive and inductive methods, was deployed in a qualitative meta-synthesis of thematic findings generated in three studies: a systematic review of literature published between January 2010 and July 2020, together with a secondary analysis of studies including evidence on MTED; a subsequent systematic review of literature published between August 2020 and May 2023 and a general inductive analysis (Thomas, 2006) of interviews of leaders of large-scale MTED programmes that had good evidence of impact.

Our meta-synthesis found that effective MTED is evidence-based, refined through ongoing research, tailored both to individual needs and context and includes sustained support. Effective pedagogical approaches in MTED are underpinned by adult learning principles and establish a learning climate that fosters open and trusting relationships. Effective MTED is shaped by the espoused mentoring model or approach, with particular emphasis on understanding, building and sustaining mentoring relationships and incorporating observing, practising, critically reflecting on and receiving feedback on mentoring.

The study will be helpful to practitioners designing, reviewing and evaluating MTED programmes, researchers seeking to enhance the sparse MTED evidence base and programme commissioners.

The original and significant contribution of this study is the identification of key principles relating to the overall design of – as well as specific content, pedagogical approaches and supporting resources within – MTED programmes that have evidenced positive effects on mentors, mentees, mentoring and/or organisations.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at face value, this paper treats them as an object of study, asking what conditions have fueled them. In the case of organizational sociology, there are indications of a connection between rising levels of discontent and community building: self-identified organizational sociologists have progressively withdrawn from general debates in the discipline and turned their attention to organization studies, which, they suspect, has seen dramatic levels of growth at their expense. Organization studies, on the other hand, are still haunted by “a Faustian bargain”: leaning heavily on the authority of the social sciences, business school faculty were able to facilitate the emergence of a scholarly field of practice dedicated to the study of organizations, which they control. However, in doing so, they also set organization studies on a path of continued dependence on knowledge produced elsewhere: notably, by university disciplines such as sociology.

This chapter explores the impacts of war on children’s education and psychological development, with a focus on the experiences of displaced Ukrainian children. Through the lens of Veronika, an eight-year-old Ukrainian student who came to the United States, it illustrates the challenges and resilience of children in adapting to new educational environments. The narrative explores the significance of supportive educational strategies that address the unique needs of displaced children, emphasizing the importance of individualized learning, compassion, and positive school culture as tenets for facilitating, language learning, integration, and healing. Drawing on the educational philosophy of Vasyl Sukhomlynsky (1976, 2016), a Ukrainian pedagogue and scholar, the chapter advocates for a holistic, child-centered approach that addresses the academic, emotional, and social dimensions of learning for children affected by war. It emphasizes the critical role of teachers in creating inclusive, nurturing environments that enable displaced children to thrive.

The impact of diet quality on mental health has gained strong ground. However, most studies on this relationship were performed before COVID-19, a pandemic that was accompanied by high levels of psychological stress. Stress disturbs normal physiology, which makes studying diet quality and mental health under high stress a necessity. In addition, COVID-19 has been associated with disturbances in sleep and has increased the prevalence of mental health issues in women more than in men. Therefore, the purpose of this study was to assess food group consumption and sleep during different stages of the pandemic in relation to mental distress among men and women. Secondary data collected from adults 18 years or older between September 2018 and November 2021 was analysed. Temporal stages were divided into pre-COVID-19 (as a baseline), during the lockdown, and after the ease of restriction (two periods of different psychological stress levels). Regression analyses using a Difference-in-Difference (DID) event study or a Dynamic DID modelling were used. COVID-19 seemed to have a modulatory effect on food groups and mental health. The pandemic appeared to have either magnified the negative impact of certain food groups or changed the tolerance threshold for the beneficial ones. Across the board, women’s moods exhibited higher sensitivity to several food groups. COVID-19, a period of high psychological stress, differentially altered the impact of food on the mood of men and women; which proposes the need to further evaluate diet quality and mood under stressful conditions.