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A “state-driven” approach suggests that colonists use census categories to rule. However, a “society-driven” approach suggests that this state-driven perspective confers too much power upon states. A third approach views census-taking and official categorization as a product of state–society interaction that depends upon: (a) the population's lay categories, (b) information intellectuals' ability to take up and transform these lay categories, and (c) the balance of power between social and state actors. We evaluate the above positions by analyzing official records, key texts, travelogues, and statistical memoirs from three key periods in India: Indus Valley civilization through classical Gupta rule (ca. 3300 BCE–700 CE), the “medieval” period (ca. 700–1700 CE), and East India Company (EIC) rule (1757–1857 CE), using historical narrative. We show that information gathering early in the first period was society driven; however, over time, a strong interactive pattern emerged. Scribes (information intellectuals) increased their social status and power (thus, shifting the balance of power) by drawing on caste categories (lay categories) and incorporating them into official information gathering. This intensification of interactive information gathering allowed the Mughals, the EIC, and finally British direct rule officials to collect large quantities of information. Our evidence thus suggests that the intensification of state–society interactions over time laid the groundwork for the success of the direct rule British censuses. It also suggests that any transformative effect of these censuses lay in this interactive pattern, not in the strength of the British colonial state.

Autistic individuals are employed and access higher education opportunities at significantly lower rates than their nondisabled peers (US Bureau of Labor Statistics [BLS], 2023; Newman, 2015). Schools are an optimal setting for intervention as most individuals access the school setting. However, traditional support to facilitate postsecondary transition effectively, such as transition plans, is currently lacking (Greene, 2018; Hughes et al., 2023). The authors of the present chapter conducted a systematic review to identify school-based interventions available for autistic youth intended to support the transition from high school to higher education, entrepreneurship, and employment. The data extraction methods used by the authors identified 19 articles on interventions. Across all studies, the authors found variation in the extent to which researchers addressed entrepreneurial skills and identified two key skill development areas across different intervention modalities: employability skills and interpersonal communication skills. Based on these results, the authors discuss available school-based programming intended to prepare autistic youth for postsecondary careers and entrepreneurial opportunities and the implications of existing interventions for practitioners and researchers interested in improving outcomes for autistic students as they transition to the workplace, particularly entrepreneurial endeavors.

The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to address the development of integrated thinking skills for future professional accountants during higher education. This issue is relevant as many professional accounting bodies expect that integrated thinking skills are developed during the higher education of prospective professional accountants. Despite this expectation, there is limited guidance available to academics in the accounting education field to do so. By means of a literature review as well as an empirical study, this chapter develops a constructivist model that can be used by academics to develop integrated thinking skills during the higher education of prospective professional accountants. The model addresses the foundation, appropriate pedagogies, disciplinarity type, and point of introduction of integrated thinking principles in accounting education.

Accountants are portrayed as important advisors of small and medium-sized enterprises (SMEs). However, increasing numbers of SMEs now use software for their transactional and compliance-related accounting work. This latter work is considered to be the “entry ticket” for accountants serving in advisory roles. This study aims to examine whether the relevance of accountants as advisors to SMEs has been lost.

Drawing on the resource-based view and applying a qualitative cross-sectional field study, interviews with small businesses in the European craft brewing/distilling sector are the data source.

The study’s analysis paints a concerning picture of the use of external accountants by SMEs. While not suggesting that accountants are incapable of offering value-adding advice, the findings suggest that the involvement of potentially value-adding accountants by SMEs is rare. The interviewees note that they would not approach their accountants for advice due to the existence of more cost-attractive alternatives. The study finds that external accountants are not imperfectly imitable and can be substituted, particularly by social media and community groups.

To the best of the authors’ knowledge, this study is the first to examine the role of accountants in the craft brewing/distilling industry and one of the first to assess empirically the importance of accountants as advisors to SMEs with audit exemptions and to consider the increasing threat of substitution by software. The findings suggest that accountants have lost relevance as advisors to the businesses studied, or have never had much relevance.

This chapter examines sexually violent hazing as a form of group sexual assault, which involves multiple perpetrators in a single sexually violent act, in the context of junior men's hockey in Canada. Research outside of the context of sport suggests that group sexual assaults are relatively rare. However, available evidence suggests that the prevalence of group sexual assaults perpetrated by male junior hockey players is significantly disproportionate to perpetration rates by men who do not participate in competitive sports. Drawing on examples from junior men's hockey in Canada, three main forms of group sexual assault are identified and explored in which multiple male junior hockey players have been reported for sexually assaulting: (1) new male team members through sexually violent hazing rituals, (2) female victims during team rookie nights or initiation parties and (3) a single female victim away from team activities. The data analysed include media files and written legal decisions involving group sexual assault allegations against 65 Canadian junior men's hockey players. This chapter reveals that each form is interconnected within the misogynistic culture of junior men's hockey in Canada, where group sexual assaults have long been tolerated, silenced and ignored by teams, leagues and legal officials.

Autoethnography as a methodology has proved increasingly attractive to higher education researchers in recent years, particularly those in marginalized positions. This article examines the extant research literature, focusing on the origins and meaning of the approach, how it has been applied in practice and the issues and critiques that have been raised. It concludes that collaborative forms of autoethnography probably offer the best way forward.

Involuntary part-time employment is a measure of labor market slack that goes beyond the unemployment rate, and broadens our understanding of the state of the labor market. Our study investigates the determinants of the involuntary part-time employment share (i.e., the proportion of involuntary part-time workers in all employment) by accounting for both labor supply (unemployment) and labor demand (job vacancies). We use big data on the near universe of online job vacancies collected by Lightcast and the Current Population Survey from 2003 to 2021. We find that, within a commuting zone by Census occupation cell, a 10% increase in the unemployment rate increases the involuntary part-time share by 0.19 percentage points, while a 10% increase in job vacancies decreases the involuntary part-time share by 0.07 percentage points. We also provide suggestive evidence that higher labor market concentration, which is indicative of greater labor market power, may raise involuntary part-time employment. Overall, we conclude that higher labor supply and lower labor demand increase involuntary part-time employment.

Answering two questions: What do people believe is the gender makeup of different occupations? If there is a systematic difference between the actual and perceived gender composition what factors predict or mediate this difference?

We integrate three occupation-level datasets: ratings of perceived gender composition and cultural sentiments (EPA ratings) for every 2010 Census occupation collected for this study, occupational characteristics from O*NET, and demographic characteristics from the 2015 to 2019 Current Population Survey. Regression models examine the association between sentiments and objective occupational traits on the perceived gender composition net of the actual gender composition.

While respondents underestimate extreme values, perceptions largely reflect actual composition. Gendered sentiments had a significant independent effect on gender composition perceptions. Examining the relationship between objective occupational features, sentiments, and perceptions allows scholars to better understand the links between structural conditions, gendered beliefs, and social action. If individuals underestimate the extent of gender segregation and view some occupations as more diverse than they are, they may be more willing to consider occupations inconsistent with their gender identity. On the other hand, if they misperceive gender composition because of cultural sentiments, they may choose an occupational course somewhat different from their intentions.

Research on gender composition typically employs either a macro approach based on governmental statistics or a micro approach that examines a limited number of occupations. This is the first study to conduct a complete census of every Census occupation for perceived gender composition and cultural sentiments.

Augmented reality (AR) has emerged as one of the significant transformative technologies in today’s business world. This technology overlays digital information and virtual objects onto the real world, and it is viewed in smartphones, tablets, and AR glasses. It enhances user experience, facilitates interactive learning, and provides real-time information or supports customers to make decisions. This chapter tries to find the impact of AR on customer’s experience and willingness to buy furniture evidence from the manufacturing concern. Cross-sectional study was conducted with the help of a structured questionnaire. The data have been collected from 384 respondents who have exposure towards AR. Further, correlation analysis is employed to find the relationship and also regression analysis is used to check the influence level. The findings of the research reveal that most of the respondents found that AR very much useful in checking the furniture placement in home, and also it has helped respondents to make purchase decisions. Positive correlation was found between AR and customer’s experience and willingness to buy furniture. The study further finds that there is a significant impact of AR on customer’s experience and willingness to buy furniture. The findings of the study strengthen business organisations to effectively utilise AR to improve customer’s experience and willingness to buy furniture.

Managerial accounting has traditionally played an important role in analyzing data, estimating performance, and offering suggestions. Modern management accountants face evolving expectations, such as contributing strategically to long-term goals and communicating information using visualizations. We specifically focus on how managerial accounting courses and textbooks should integrate data analytics to better prepare accounting students for the current working requirements. This study presents survey findings encompassing perspectives from 23 accounting professors and 46 practitioners. The survey revealed a prevalent endorsement for data analytics integration, with 91% of practitioners and 78% of professors advocating for inclusion. Specifically, 64% of professors support substantial integration compared to 36% of practitioners. About 25% of both groups believe in discussing data analytics in every management accounting topic if not deeply integrated. This study significantly contributes to accounting education literature by combining insights from educators and practitioners regarding the inclusion of data analytics in management accounting. While professors offer guidance on essential materials and practices, practitioners enrich the discussion with practical, workplace-relevant techniques.