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Public scepticism is becoming more prevalent surrounding organizations' corporate social responsibility (CSR) implementation and communication. Management research has tended to over-fixate on the strategic paybacks of CSR, and less attention has been devoted to examining why CSR is under siege due to the pervasive issue of scepticism coming from a plethora of stakeholders. This study provides a scoping review to appraise the status quo of CSR vis-à-vis scepticism scholarship and examine how the two concepts have been contextualized in relation to one another in the extant literature in question. The findings illustrate that the process nature of CSR scepticism is complex, given that CSR can yield both a buffering and boomerang effect on CSR practitioners. The qualitative content analysis performed on 58 studies, published from 2007 to 2022, elaborates on CSR scepticism as a multidimensional construct with three distinctive typologies of research approaches identified, explicating how the CSR and scepticism topicalities have been cross-examined in relation to one another: “Typology 1: Dispositional Scepticism and the Buffering Effect of CSR on Scepticism”; “Typology 2: Situational Scepticism and the Boomerang Effect of CSR on Scepticism”; “Typology 3: Centrality of CSR Scepticism and CSR Scepticism Mitigation.” This study offers a conceptual insight into the prevalent issue of scepticism in the CSR context, while also informing marketing, communication, and public relations professionals about the necessity of mitigating CSR scepticism, which poses a barrier to effective CSR implementation and communication processes.

This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes.

The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them.

The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research.

There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.

Social protection states the public-mandated (strategies and programmes) to address the vulnerability and risk among poor and near-poor households. Social protection must not only help people meet their basic needs but also contribute to the long-term well-being and broader societal goals of equity, social justice and empowerment. The role of social protection in achieving these goals has not been adequately documented. This paper examines the performance of the social protection mechanism from the perspective of the regional structural and institutional performance indicators. Social protection outlay dynamics are synthesized in the structural and institutional conducts.

A world regional comparability is made by considering the panel dataset for the time interval 1995–2020. In empirics, the unconditional and conditional ranks are constructed, and regression analyses are made subject to (1) the fiscal constraint of social protection, (2) structural performance indicators and (3) the institutional performance indicators of the targeted regions across the globe. The fully modified-ordinary least square (FM-OLS) method is used to construct the ranks.

The rank analysis demonstrates that the developed regions (i.e. Europe, Central Asia and North America) have relatively good welfare standards and fiscal capacity for social protection drives compared to the developing/underdeveloped regions (i.e. Sub-Saharan Africa and South Asia). The structural/institutional performance indicators have shown their significance in determining/utilizing their budget for social protection and maintaining welfare standards. Interestingly, most developed regions are relatively reluctant to maintain the structural/institutional performance for the determination/execution of the funds for social protection as compared to the developing and underdeveloped regions.

In policy discourse, this research suggests that governments must make some market operations to enhance their regions’ structural and institutional performance to get better outcomes of social protection spending in the form of attractive welfare standards.

Multiple studies have been done considering the social protection dynamics at nano, micro and macro levels, while this study considered the mega dataset across the globe to analyse the social protection dynamics in consideration of structural and institutional performances.

Public and scholarly recognition of the problem of child abuse and neglect in sport and dance contexts has grown substantially over recent years in response to the surge of testimonials of harms experienced by participants in these contexts. This recognition has led to a growing body of research that addresses the problem of maltreatment and has contributed to the proliferation of safeguarding initiatives to prevent and address maltreatment in children's sport and dance settings. However, given the criticisms of these initiatives and the recognition that childhood and child maltreatment are socially constructed, we argue that more nuanced, context-specific approaches to understanding experiences of maltreatment and safeguarding are needed. Drawing on theoretical frameworks developed in child protection and social work literature, we argue that more diverse approaches to safeguarding are needed, and that contextual specificity will influence the relevance and effectiveness of prevention and intervention measures. Further, the safe and authentic elicitation and implementation of children's perspectives is necessary to advance our understanding of maltreatment and the development of effective safeguarding measures. Future research and practice need to safely engage with the perspectives and ideas of the children who are at the centre of sport and dance safeguarding initiatives. Finally, we propose that the current focus on the prevention of harms in dance and sport organisations ignores other critical aspects of safeguarding including how we ensure that children experience optimal participation conditions to have the best possible outcomes.

The integrated reporting framework affords considerable discretion over the form and content of business model disclosures, but a diagrammatic representation is favoured. In practice, most firms choose to use an infographic. This study aims to determine whether an infographic is a more effective and efficient form of communication than narrative-only information. Additionally, the mediating role of psychophysiological arousal is examined.

Using an explorative experimental design, this study uses eye-tracking technology to examine how users interact with different presentation formats for business model disclosures and how this affects the effectiveness and efficiency of the disclosures. Using pupillometry, the impacts of presentation format on arousal are also examined, in addition to the mediating effect of arousal on recall and comprehension.

Infographic presentation led to a substantial decrease in reading time coupled with moderately lower recall relative to narrative-only presentation. However, no significant difference in comprehension was observed. Additionally, infographic presentation was associated with higher arousal, but arousal was not found to mediate the relationship between presentation format and communicative effectiveness.

The study assists reporters and standard-setters, such as the International Accounting Standards Board and International Sustainability Standards Board, by providing qualified support for the diagrammatic representations of business models as an efficient means of communicating complex financial and non-financial information and highlighting future research opportunities.

Using “on justification” theory, this article explores the rationality and justification of the West-African military migrants for joining the British Armed Forces.

We utilise an interpretive qualitative research methodology in this study. We undertook semi-structured interviews with 42 military migrants who joined the British Armed Forces between 1998 and 2013.

We identify various factors that influenced the participants’ decision to join the British Armed Forces, such as individual aspirations, the need to find a “path” at a crossroad in life (e.g. a career dilemma or the loss of a parent), economic opportunities and institutional incentives. Military migrants’ career motivations are shaped by their deep affection for the Crown and their desire to give back to the country with which they share a colonial history.

The UK’s Ministry of Defence, government and policymakers could gain valuable insights from this study. The findings could significantly shape their recruitment and retention policies, thereby enhancing the attractiveness of the military profession. This could be a crucial step in addressing the recruitment challenges and personnel deficit currently faced by the British Armed Forces.

This study provides a fresh perspective on the dynamics of the military service of foreign-born veterans. The article focuses on an underrepresented group (West-African military migrants) to enhance our understanding of their career motivations in the British Armed Forces. We identify and categorise the motivations and justifications for military migrants’ enlistment in the British Armed Forces according to seven justifications, each depicting a career pattern informing the participants’ motivations and justifications for their enlistment.

This study aims to help develop “business principles for stakeholder capitalism” in two steps. First, the study defines internal logic of three theories of capitalism and two variants within each theory. Second, it examines approaches to integration into modern democratic capitalism. Treating the three theories as substitutes identifies relative strengths and weaknesses; complementarity and partial overlap approaches to integration study the institutional settings within which stakeholder capitalism operates. Empirical outcomes reflect competition between market and stakeholder businesses for participants, with institutional conditions determining the scope of collective action.

The approach aligns three typologies in a unique conceptual arrangement defining the three theories of capitalism: forms of capitalism, potential failures of each form and associated types of goods. The first method examines the internal logic of each theory of capitalism. The second draws on traditional narrative review of references documenting each theory of capitalism and variants together with modern Marxist anti-capitalism.

Three typologies align uniquely with the theories of capitalism, each having two variants. Both variants of stakeholder capitalism are compatible with compassionate capitalism, constitutional government or polycentric governance but not with self-interest capitalism, dictatorship or Marxism. A theory of modern democratic capitalism allocates roles for private, club and social goods with empirically variable mixes occurring across countries. Competition among different types of enterprises provides an empirical test for comparative advantages of stakeholder capitalism. Future research should consider approaches for testing the proposed conceptual scheme in practice concerning capacity to deal with grand challenges, wicked problems and black swan events.

Research approach is limited to logical examination of theories and literature documentation without direct empirical confirmation. The study does not address practical implications for managers and public officials or social implications concerning private incentives, stakeholder cooperation or collective action.

Originality lies in shifting terms of debate about stakeholder capitalism from advocacy of substitute theories to understanding of its relationship to market capitalism and collective action capitalism. Value lies in explaining desirability of theoretical integration of three types of capitalism into a comprehensive framework for modern democratic capitalism.