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The production of the ‘good life’ or the ‘less bad-life’ (Berlant, 2007, 2011), especially among generations of the Marcos dictatorship and the Epifanio de los Santos Avenue revolutions (henceforth, EDSA revolutions) in the Philippines, is animated by the ‘mobility imperative’ (Farrugia, 2016). The mobility imperative includes processes that encourage or demand mobility (Farrugia, 2016) for individuals and institutions. It figures in various ‘systems of practice’ (Levitt, 1998, 2001) among families in migrant-sending communities, government and corporations that magnify how migration is the ticket to better life (McKay, 2012) or its glorification as a heroic act (de los Reyes, 2013, 2014). Among the generations of the Martial Law and the EDSA revolutions, therefore, the ‘good life’ is hinged upon departure as professionals (e.g. nurses and engineers), workers in elementary occupations (e.g. construction and domestic workers) or mail-order brides or pen pals. Put simply, the good life in these generations is a function of remittances.

This chapter examines how the contemporary generation of young people construct the ‘good life’ in differential and new terms (de los Reyes, 2023; McKay & Brady, 2005) from previous generations. Using interviews and vision boards of left-behind children (15–18 years old), it argues that left-behind children critically appraise the ‘mobility imperative’. The chapter shows that there is a growing imagination of alternatives to the migration-induced good life among left-behind children, and therefore, they gradually refuse the ‘mobility imperative’. For them, the aspired good life consists of potentially being employees or entrepreneurs in their own villages and living a life with their own families (de los Reyes, 2019, 2020).

The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.

This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.

Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.

The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.

Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.

The purpose of this paper is to examine the role of graduate recruitment in the professional socialisation and subjectification of Big Four professionals.

The paper draws on documentary data and interviews conducted at one British university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self.

The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits. It moreover suggests that this category serves as the ultimate objective of an ethical process whereby aspiring accountants consciously and deliberately seek to transform themselves into the type of subjects they aspire to be – ideal recruits.

The findings of the paper are primarily based on interviews conducted at one university. Future research could explore if students at other universities experience graduate recruitment in similar or different ways.

The paper highlights the constitutive role of graduate recruitment practices and shows that they can construct ideal recruits as much as they select them. It also shows that graduate recruitment is an important anticipatory socialisation mechanism that can compel aspiring accountants to learn how to look, sound and behave like Big Four professionals long before they join such organisations. Finally, the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms.

The purpose of this paper is to examine how professional service firms (PSFs) manage the linguistic tensions between global Englishization and local multilingualism. It achieves this by analysing the work of Big Four audit firms in Luxembourg, where three official languages co-exist: Luxembourgish, French, and German. In addition, expatriates bring with them their native languages in a corporate environment that uses English as its lingua franca.

The paper combines the institutionalist sociology of the professions with theoretical concepts from sociolinguistics to study the multifaceted role of language in PSFs. Empirically, the paper draws from 25 interviews with current and former audit professionals.

The client orientation of the Big Four segments each firm into language teams based on the client’s language. It is thus the client languages, rather than English as the corporate language, that mediate, define, and structure intra- and inter-organizational relationships. While the firms emphasize the benefits of their linguistic adaptability, the paper reveals tensions along language lines, suggesting that language can be a means of creating cohesion and division within the firms.

This paper connects research on PSFs with that on the role of language in multinational organizations. In light of the Big Four’s increasingly global workforce, it draws attention to the linguistic divisions within the firms that question the existence of a singular corporate culture. While prior literature has centred on firms’ global–local divide, the paper shows that even single branches of such firm networks are not monolithic constructs, as conflicts and clashes unfold amid a series of “local–local” divides.

Background: The concept of the ideas-informed society represents a desired situation in which: (1) citizens see value in staying up to date, and (2) citizens regularly keep themselves up to date by actively engaging with new ideas, developments and claims to truth, doing so both openly and critically. As a result, individuals become ever more knowledgeable, are better able to make good decisions, as well as find themselves in better position to re-align their values in response to new progressive norms and beliefs. Given these potential benefits, of primary interest are those who do not value staying up to date, nor attempt to do so.

Methods: With this systematic review we have sought to identify ways to consider how such “ideas refusers” might be switched-on to engaging with new ideas. We have done so by exploring: (1) the factors which act as barriers to and enablers of the actualisation of the ideas-informed society; (2) interventions/programmes and community-led activities developed to actualise the ideas-informed society; and (3) other non-empirically tested/verified suggestions for how the ideas-informed society might be actualised. Our findings derive from 25 research outputs (from a total of 631 originally identified) as well as examine case studies of “bottom-up” analogous activities.

Results: Our review highlights the presence of seemingly impactful approaches to enabling citizens to engage with new ideas, including science cafés and museum exhibitions. Other more bottom-up approaches include community-based events and festivals; social networks (and discussion within these networks) are also key to whether and how individuals engage with ideas, and the breadth of ideas they engage with.

Conclusions: We conclude by suggesting development and rigorous testing is now needed of interventions that seek to: (1) pique citizens’ curiosity; (2) establish connections to social networks and; (3) arm citizens with essential ideas-related dispositions.

This study investigates the knowledge gaps of primary pre-service teachers (PSTs) in designing numeracy-rich tasks (NRTs) that incorporate real-life contexts across non-mathematics curriculum areas. It aims to understand the PSTs' competencies and the specific areas where they require further professional development.

The study involved 100 final-year PSTs from a primary education degree programme. These PSTs designed NRTs as part of a course focused on integrating numeracy across the curriculum. Data were collected from these assignments and analysed using a three-point analytical scoring scale and a knowledge framework to evaluate the presence of essential knowledge types in the designs.

The analysis revealed that while PSTs were adept at creating engaging activities focusing on teaching numeracy concepts, they struggled to effectively use numeracy to teach concepts in non-mathematics curricula. Most PSTs emphasised curriculum areas like Science and Geography in their NRTs. Significant gaps were noted in their ability to select suitable materials and in their understanding of integrating mathematics as a vehicle for teaching other subjects.

This study provides a unique insight into the challenges faced by PSTs in effectively integrating numeracy in non-mathematics curriculum areas. By identifying these knowledge gaps, the study contributes to enhancing the design of teacher education programmes, ensuring PSTs are better equipped to deliver comprehensive educational experiences.

This viewpoint paper addresses the use of sustainability frameworks in embedding education for sustainability into the curriculum of higher education institutions (HEIs). The purpose of this paper is to explore the paradox that sustainability frameworks must facilitate transformation of existing structures whilst also being well-enough aligned with current conditions to be readily adopted by today’s HEIs.

This paper proposes a set of four criteria for assessing the suitability of sustainability frameworks for use across the curriculum: relevance to current curricula, language, institutional fit and concept of the future. Using these criteria, this paper assesses how various frameworks align with the current (unsustainable) state of affairs and their transformative potential. The frameworks assessed are: the sustainable development goals (SDGs), the three pillars framework and the capitals approach.

This paper finds that each of the frameworks has strengths and weaknesses: the SDGs and the capitals approach perform well on alignment but less well on transformational criteria. Conversely, the three pillars framework performs well on transformation criteria but less well on alignment criteria. By applying the criteria set out in this paper, the authors hope those working to embed sustainability into the curricula of HEIs will be better equipped to navigate the tensions presented by sustainability transitions.

Using a novel set of criteria for assessing sustainability frameworks, this paper provides guidance that was previously lacking in education for sustainability professionals who are attempting to embed sustainability into the curriculum at HEIs.

The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

Privilege is often silent, invisible and not made explicit, and silence is a key question for theorizing on organizations. This paper examines interrelations between privilege and silence for relatively privileged professionals in high-intensity knowledge businesses (KIBs).

This paper draws on 112 interviews in two rounds of interviews using the collaborative interactive action research method. The analysis focuses on processes of recruitment, careers and negotiation of boundaries between work and nonwork in these KIBs. The authors study how relative privilege within social inequalities connects with silences in multiple ways, and how the invisibility of privilege operates at different levels: individual identities and interpersonal actions of privilege (micro), as organizational level phenomena (meso) or as societally constructed (macro).

At each level, privilege is reproduced in part through silence. The authors also examine how processes connecting silence, privilege and social inequalities operate differently in relation to both disadvantage and the disadvantaged, and privilege and the privileged.

This study is relevant for organization studies, especially in the kinds of “multi-privileged” contexts where inequalities, disadvantages and subordination may remain hidden and silenced, and, thus, are continuously reproduced.