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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.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

This study aims to systematize the drivers of nascent entrepreneurship in tourism and to suggest avenues for future research. As a consequence of the pandemic, a reduction in early-stage entrepreneurial activity was reported worldwide. The countries that responded best to this situation were those that fostered entrepreneurship at this early stage, designated as nascent. Hence, research on nascent entrepreneurs requires particular attention.

To address this study’s goal, the authors have examined the development of nascent entrepreneur literature in the last two decades and discussed how the literature on tourism nascent entrepreneurship relates to the mainstream literature in terms of theoretical frameworks. The authors explored specificities of the tourism industry to propose new research avenues to explore the theme of new venture creation in the hospitality and tourism sector.

The authors divided the implication of tourism specificities into main themes: motivations, human and social capital and government and incubators. Several research questions for future research are proposed.

By focusing on nascent entrepreneurship, researchers and policymakers can obtain important insights from projects that have not been implemented, going beyond those that have been successfully undertaken, as aimed at in entrepreneurship research.

This research contributes to the nascent tourism entrepreneurship literature by providing theoretical and empirical research questions to advance existing knowledge in tourism nascent entrepreneurship.

This study aims to provide a framework for assessing the technical condition of a house to determine its market value, including the identification of other price-setting factors and their statistical significance. Time on market (TOM) in relation to the technical condition of a house is also addressed.

The primary database contains 631 houses, and the initial asking price and selling price are examined. All the houses are located in the Brno–venkov district in the Czech Republic. Regression analysis was used to test the influence of price-setting factors. The standard ordinary least squares estimator and the maximum likelihood estimator were used in the frame of generalized linear models.

Using envelope components of houses separately, such as the façade condition, windows, roof, condition of interior and year of construction, brings better results than using a single factor for the technical condition. TOM was found to be 67 days lower for houses intended for demolition – as compared to new houses – and 18 days lower for houses to refurbishment.

To the best of the authors’ knowledge, this paper is original in the substitution of specific price-setting factors for factors relating to the technical condition of houses as well as in proposing the framework for professionals in the Czech Republic.

This article considers the possibilities of and barriers to socialising tourism after the coronavirus disease 2019 (COVID-19) pandemic. Such an approach allows us to transform tourism and thereby evolve it to be of wider benefit and less damaging to societies and ecologies than has been the case under the corporatised model of tourism.

This conceptual analysis draws on the theorisation of “tourism as a social force” and the new concept of “socialising tourism”. Using critical tourism approaches, it seeks to identify the dynamics that are evident in order to assess the possibilities for socialising tourism for social and ecological justice. It employs an Indigenous perspective that the past, present and future are interconnected in its consideration of tourism futures.

COVID-19 has fundamentally disrupted tourism, travel and affiliated industries. In dealing with the crisis, borders have been shut, lockdowns imposed and international tourism curtailed. The pandemic foregrounded the renewal of social bonds and social capacities as governments acted to prevent economic and social devastation. This disruption of normality has inspired some to envision radical transformations in tourism to address the injustices and unsustainability of tourism. Others remain sceptical of the likelihood of transformation. Indeed, phenomena such as vaccine privilege and vaccine tourism are indicators that transformations must be enabled. The authors look to New Zealand examples as hopeful indications of the ways in which tourism might be transformed for social and ecological justice.

This conceptualisation could guide the industry to better stakeholder relations and sustainability.

Socialising tourism offers a fruitful pathway to rethinking tourism through a reorientation of the social relations it fosters and thereby transforming its social impacts for the better.

This work engages with the novel concept of “socialising tourism”. In connecting this new theory to the older theory of “tourism as a social force”, this paper considers how COVID-19 has offered a possible transformative moment to enable more just and sustainable tourism futures.

In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of how the Chinese government uses its symbolic power to promote corporate environmental reporting (CER) have been under-studied, and therefore, this paper aims to address this gap in the literature by investigating the various strategies the Chinese government uses to influence CER and how political ideology plays a key role.

This study uses discourse analysis to examine the annual reports and corporate social responsibility (CSR) reports from seven Chinese companies between 2007 and 2011. And the data analysis presented is informed by Bourdieu's conceptualisation of symbolic power.

The Chinese government, through exercising the symbolic power, manages to build consensus, so that the Chinese government's political ideology becomes the habitus which is deeply embedded in the companies' perception of practices. In China, the government dominates the field and owns the economic capital. In order to accumulate symbolic capital, companies must adhere to political ideology, which helps them maintain and improve their social position and ultimately reward them with more economic capital. The findings show that the CER provided by Chinese companies is a symbolic product of this process.

The paper provides contributions around the themes of symbolic power wielded by the government that influence not only state-owned enterprises (SOEs) but also firms in the private sector. This paper also provides an important contribution to understanding, in the context of a strong ideologically based political system (such as China), how political ideology influences companies' decision-making in the field of CER.

This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate the financial hardship caused by the COVID-19 pandemic. Second, it aims to analyze how the accounting-based solutions were legitimized through a well-blended pathos, logos and ethos rhetoric.

Building on a rhetorical theory of diffusion, we employed a qualitative research design within all 37 Australian public universities involving Internet-based documentary analysis.

This study finds that in an urgent crisis like the fiscal crisis caused by COVID-19, universities again found rescue in accounting tools, in particular budgets, as a rhetorical device to justify their operational and strategic choices such as job-cuts, programs closures and staff pay-cuts. However, in this crisis, the same old accounting-based solutions were even more quickly to be accepted by being delivered in management’s colorful blending of pathos–logos–ethos rhetoric.

While this study is constrained to Australian public universities’ financial responses, its findings have implications for university decision-makers and higher education policymakers across the globe when it comes to university management using calculative devices in persuading employees to work their way through financial hardship caused by an extreme health crisis-like COVID-19 pandemic.

This study adds more evidence that the use of budgets as a calculative tool continues to play a key role in organizations in the construction, mobilization and preservation of certain strategic and operational choices during volatilities. Especially, the same way of creating calculative-based solutions can be communicated via the colorful blending of different rhetoric to make it acceptable.

This chapter examines how those directly affected by the terror attack on Utøya in Norway on 22 July 2011 used social media to cope with the trauma. Through interviews with eight survivors and a study of their Facebook walls during the first month after the shooting, the chapter sets out to answer how they tell and re-tell the trauma on Facebook. In what way does their re-telling of the terror event give it meaning? With Narrative Therapy as its inspiration, this chapter studies different themes and stories on the Facebook walls, what is told about the event, its effects and responses to it. The meaning derived from the trauma is a story of national unity, democratic values and the redefining of Norway as a multicultural society. As for the perpetrator, he is written out of the story.

Bullying affects at least one-third of the workers through either direct exposure or witnessing, both of which lead to compromised health, and as a result, reduced organizational effectiveness or productivity. However, there is very little evidence that organisations provide effective protection from bullying, and in fact, the converse appears to the case. The purpose of this paper to explore the role of both individual and organisational power in the creation and maintenance of the problem. Such an approach moves away from the specific practice of identifying “bullying” that typically engages targets and perpetrators in a dance that is really just around the edges (Sullivan, 2008) of a larger problem; a culture that permits the abuse of power and ill-treatment of workers, in both practices and through organisational politics.

This paper elucidates key problems with organisational response as identified in the literature and critically examines weak organisational response to workplace bullying using the power theory, arguing that while overt approaches to addressing bullying appear to be underpinned by a simplistic, functionalist understanding of power, practices on the ground are better explained by more sophisticated “second-dimension” theorists.

There is a need for organisations to move beyond the current individualistic understanding of bullying towards a more nuanced understanding of how anti-bullying policies and procedures are themselves an exercise in institutional power protecting and reinforcing dominant power structures.

The literature from which this paper is drawn is limited to studies published in English.

The authors advocate a realistic assessment of the role of both individual and organisational power in the creation and maintenance of workplace bullying, as a way forward to plan appropriate intervention.

Workplace bullying is problematic for organisations at several levels, and therefore for society.

That power is relevant to workplace bullying has been apparent since the work of Brodsky in 1976 and Einarsen's early work, this paper builds on a the more nuanced work of McKay (2014), D'Cruz and Noronha (2009), Liefooghe and MacDavey's (2010) and Hutchinson et al. (2010), exploring the organisational response to the raising of bullying issues by individual employees as an exercise of power.

Much of the research on intimate partner violence focuses on adults, and little of it emanates from the Global-South. The study reported upon in this chapter is aimed at addressing these gaps. Adopting a Southern Feminist Framework, it discusses findings from interviews with Brasilian and Australian advocates working on prevention of youth IPV. Participants from both countries noted disturbing instances of digital coercive control among the youth with whom they work, as well as underlying factors such as gender-based discrimination that simultaneously contribute to the prevalence of such behaviors, as well as their normalization among young people. However, they also emphasized the positive role that technology can play in distributing educational programming that reaches young people where they are and circumvents conservative agendas that in some cases keep education about gender discrimination and healthy relationships out of schools.