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This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

This paper aims to contribute to this special issue on interpretivist research methodologies and the phygital consumerist landscape by exploring some underlying issues within the specific context of luxury consumption. The paper starts with a critique of current research, drawing particular attention to problems of reductionism, poor representativeness and weak contextualisation in research that adopts a positivist epistemology. The paper then highlights some of the contributions that interpretivist scholarship is making, and can potentially make, to our understanding of the experiential and humanistic aspects of luxury consumption, presented in a nuanced, discursive and deeply contextualised manner.

This commentary is informed by an in-depth examination of the methodology and approach adopted in the 327 most-recently published academic articles on luxury (from late-2021).

This opinion piece suggests the need for a sea-change in the way that scholars approach luxury research in online, offline and hybrid phygital settings to capture and convey its true complexity, diversity, contingency and contextuality and its emotional and symbolic character, and to help ensure that it delivers findings that are of relevance and value to luxury industry practitioners.

To the best of the authors’ knowledge, this is the first paper to look comprehensively and critically at the methodological approaches adopted by academics writing in the field of luxury consumption.

This study aims to investigate the effects of candidates' perceptions of cybervetting – the evaluation of social media profiles by employers – on the perceived attractiveness and prestige of organizations and the role of gender as a moderator in these relationships. Three perceptions – perceived injustice, privacy invasion and surface validity – are used to evaluate candidates' attitudes about cybervetting.

The sample is comprised of third- and fourth-year undergraduate students at a university in Ankara, Türkiye. A survey technique was used to collect research data. The survey form was prepared on an online platform.

Survey results revealed that negative perceptions of cybervetting significantly affected perceived organizational attractiveness, prestige and intention to pursue the organization. Still, no significant difference was found between the women and men groups in this effect. Men candidates are more concerned about the validity and fairness of cybervetting.

The research's findings are anticipated to shed significant light on how cybervetting is conceptualized, specifically whether feelings of injustice, privacy invasion and validity constitute core components of cybervetting. Besides, the findings are expected to reveal whether candidates' attitudes toward cybervetting affect their perceptions regarding the general attractiveness and prestige of the organizations.

This article demonstrates how psycho-sociological concepts have a place in disaster risk sciences. It draws attention to the relationship between risk perception and disaster management from Western and traditional viewpoints.

This paper is conceptual and draws from published works. The systematic literature review (SLR) methodology was adopted to analyse existing literature on the subject matter.

Risk perception evolved over centuries and disciplines until it found applicability in modern times. Despite the proliferation of western science-based approaches to risk perception, Indigenous knowledge systems still hold sway over communities’ understanding of risk. These perspectives are enshrined in religious and cultural convictions that become the lenses through which a society assigns cause, effect and remedy to risk events. A deeper understanding of these convictions enables disaster risk management strategies to be better accepted by those at risk and to align with their lived realities.

Risk perception becomes the lens through which we better understand the realities and complexities of populations at risk. Indigenous knowledge systems have a strong influence on society’s perception of risk and if they are not harnessed and studied, they will stand in conflict with Western approaches. Hence, the study of the nexus between risk perception and disaster management presents an opportunity for policymakers and practitioners to design risk management solutions that have a higher chance of acceptance and sustainability.

The study examines the influence of a firm's life cycle on the cash flow classification of Indian firms.

The study employs Dickinson's (2011) cash flow patterns to classify firm years under various life-cycle stages. Cash flow classification is employed to measure a firm's classification shifting (CS) practices. The study includes Indian firms listed on the Bombay Stock Exchange during 2012–2020, an ordinary least squares regression model, a fixed-effect model and a panel corrected with standard error regression method.

Firms face different opportunities and challenges at different stages of the firm's life cycle and therefore adopt cash flow CS. The results show that firms adopt cash flow CS during introduction, growth and decline stage of life cycle either to boost or to reduce operating cash flows.

This study is one of its kind to study the influence of a firm's life cycle on the cash flow classification of Indian firms.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

Digital inequalities are pressing concerns, especially for students in need of special educational support. In recent years, numerous reviews have been published on the use of learning technologies (LT) in inclusive and special education. They mostly provide findings for specific groups, technologies, and countries. This systematic review aims to identify changes in the use of information and communication technologies (ICT) as LT that evolved globally in inclusive and special education over the last 12 years.

Web of Science, Scopus, and EBSCOhost were systematically searched for publications for 2012 to 2023. Only peer-reviewed English publications were included to ensure a comprehensive review. The findings of the 421 included papers were then analysed, reflecting diverse perspectives at the technology, learners, teachers, and institutional levels.

The most used devices were computers, iPads/tablets, and specifically designed apps. More studies were conducted in separate settings than in inclusive ones. The primary participant groups were students on the autism spectrum. More than half the research publications were related to technology use. Technology development was the most common research objective, with approximately 40% of test hypotheses based on standardised tests or observations.

By shifting the focus from specific disabilities to a more usability-based approach, we can envision a future in which the quality of education for all students is substantially improved.

LT have the potential to significantly contribute to creating the least restrictive learning environment for students in need of special educational support. One step for practitioners is to consider the interdependencies between the different dimensions of heterogeneity relevant to digital inclusion. In order to solve these complex pedagogical tasks appropriately, multidisciplinary cooperation is necessary, involving experts in technical, pedagogical, didactic and inclusive education in digitalised societies.

All data were meticulously collected and analysed to ensure credibility and originality.

The field of broad-based employee ownership within corporations is a specific application of the foundational topic of property ownership. It is situated at the intersection of a broad range of scholarly disciplines including economics, law, finance and management. Each discipline contributes vocabulary and distinctions describing this field. That broad spectrum of disciplinary inquiry is a strength but it also lends a “ships passing in the night” quality to discussions of employee ownership. This paper attempts to unravel the narrative diversity surrounding this topic. Four meanings of ownership are introduced. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

There is no experimental design The paper presents a conceptual overview and introduces a taxonomy of four meanings and two models of ownership.

Four meanings of ownership are introduced. The meanings are ownership as compensation, investment, retirement and membership. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

No hypotheses are advanced. This is not a research paper. A conceptual overview that makes use of taxonomy of meanings and models is introduced to help clarify confusions abundant in the field of employee ownership. Readers may differ with the categories of meanings and models introduced in this conceptual overview.

The ambition of the paper is to describe the various meanings and models of employee ownership presently in use in both academic and applied settings. It is not necessary or desirable to assert the primacy of a single meaning or model in order to achieve progress. The analysis provided here surfaces a range of assumptions about ownership that have heretofore been implicit in both scholarship and in practice. Making those assumptions explicit should prove useful to both scholars and practitioners of employee ownership.

The concept of employee ownership enjoys a relatively broad appeal with the public. Among the academic disciplines that have trained their lights upon it, a more mixed reception prevails. Much of the academic and policy controversy derives from confusion about the nature and structure of employee ownership. This paper attempts to address that confusion by presenting a taxonomy of meanings and models that may prove useful for future research.

This study is one of the first efforts to comprehinsively map the various meanings and models of broad-based employee ownership.