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Aims to methodologically explain a phenomenological model with empirical contents for modelling ethics in socioeconomic development. Addresses a circular causality between state variables and policy variables for the case of socioeconomic development of Indonesia with ethics and values as important focus required for the private sector role.

This is a methodological paper with good empirical content prescribing policy recommendations for the role of ethics and values in the private sector in Indonesian socioeconomic development. Philosophy of science heads off the methodological part. This is combined with contextual elements of Islamic development financing instruments to highlight the need for ethics and values in the development of Indonesia, the largest Muslim nation.

The paper highlights how the Indonesia private sector and the Government need to corroborate the focus of ethics and values in the national development plan. This is a novel approach to modelling ethics and values and estimating it by circular causation system of regression equations answering the theme of social wellbeing through socioeconomic development.

The true empirical work would have used complexity methods. In the paper the simple approach has been maintained by using the system of circular causation related regression equations. This is part of an on‐going research project on unity of knowledge and its empirical application to specific problems of science and society including the social economy. Thus, the project presents challenging field of academic investigation for many.

Provides policy recommendations on how ethics and values ought to be incorporated in the socioeconomic development plan through private sector participation in Indonesia. The need for the role of private sector ethical consciousness in Socioeconomic development of Indonesia is highlighted.

This is an original contribution in the area of phenomenological investigation on ethics and how it can be modelled and applied in specific circumstances (Indonesia private sector development within her development plan). The paper brings forth a challenging concept along lines of a scientific research program that looks at the methodology of unity of knowledge as the phenomenological basis of development planning and then empirically investigates this methodological conception through modelling of ethics and values.

To characterize the consulting services provided by accountants to owner-managers of small businesses (OMSBs) in Brazil, addressing a significant gap in existing research.

A qualitative approach was employed, conducting 23 semi-structured interviews with OMSBs and specialists, analyzed using grounded theory techniques from an interpretivist perspective.

The study identifies three categories of accounting consultancy: tools, advisory and training. Accountant-consultants act as integrators, bridging diverse knowledge domains for less professionally managed businesses and connecting various resources or advisory professionals for more structured ones. Preparation in multiple areas, especially management, is considered crucial, alongside fostering trust and using clear, simple language. Collective consultancy and specialization in specific segments are suggested as mechanisms to ensure the economic viability of providing these services.

The study provides insights into the nature of accounting consultancy for small businesses in Brazil but may not capture the full spectrum of practices across different regions or industries. Future research could explore these variations for a more comprehensive understanding.

This study addresses a significant gap in the literature by providing a detailed understanding of the consulting services offered by accountants to small businesses in Brazil, offering practical insights for both professionals and policymakers aiming to support this vital sector of the economy.

This study aims to explore the impact of adult child labour migration on the health of parents and the possible mechanism that contributes to the health of families left behind.

Several indicators of parents’ health are analysed and several subgroups – parents of migrant sons, parents of migrant daughters, parents aged 50+ and parents who live in rural areas are investigated. The data from Indonesia Family Life Survey are used and the fixed effects method is used to address potential endogeneity and instrumental variables are applied in the sensitivity analysis.

The labour out-migration of adult children has a positive and significant association with the health status of the parent left behind. The parents of migrant children are more likely to have a better self-rated health status, fewer episodes of morbidity symptoms, fewer unhealthy days, fewer visits to outpatient care and are less likely to be on medication than the parents of non-migrant children.

The study design in a longitudinal setting, however, there is a relatively many years gap between waves could provide insufficient statistical power for measuring health variations. Future studies should consider to explore possible health outcomes for parents who co-resided with an adult child and the types and severity of various disease conditions.

Highlights challenges in health-care provision for older people in Indonesia and the possible contribution of health disparities in developing countries.

Explores the impact of out-migration of adult children on the health of parents left behind, using very recent data of over a long period of a longitudinal design.