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The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.

First, the paper examines the theoretical inter‐relationship between accounting and nationalism. Second, it relates this theoretical understanding to a study of the changing concepts, methods and structures of indigenous Siamese accounting at a time of transition when foreign mercantile influence was beginning to have an impact on the mid nineteenth^‐century Siamese economy. Third, the paper analyses how these accounting structures and practices came to constitute a socio‐political instrument, which contributed to the administrative development of a Siamese dynastic state by the mid nineteenth‐century. Finally, the paper studies the ways in which this dynastic state began to promote national characteristics through the use of its accounts to create a sense of Siamese cultural identity.

The findings emphasise the important role of accounting in the construction of political and national identity.

This inter‐disciplinary paper highlights a general neglect in the accounting literature of the instrumental role of accounting in nation‐state formation as well as offering a re‐interpretation of Thai historiography from an accounting viewpoint. Moreover as an example of alternative accounting practice, this paper provides an analysis of indigenous accounting methods and structures in mid nineteenth‐century Siam/Thailand at the point when they were becoming increasingly influenced by foreign mercantilism.

Formal orientation programs play a potentially important role in newcomer adjustment, yet research aimed at understanding and improving the effects of these interventions has stagnated in recent years. The purpose of this chapter is to facilitate a redirection of researchers’ attention to such programs, and to suggest ways to integrate this body of research with recent developments in socialization and training literatures.

The 2004 Indian Ocean Tsunami had a deep and long-term impact on communities along Thailand’s Andaman Coast. In this chapter, the authors examine how three communities of indigenous, formerly seafaring people (chao leh) have been affected by post-tsunami tourism developments. Taking Devine and Ojeda’s (2017) concept of ‘violent tourism geographies’ as a theoretical lens, the authors analyse various practices of dispossession, including enclosure, extraction, erasure, commodification, destructive creation and neo-colonialism. The findings of this chapter suggest that all three communities found themselves subjected to radical transformations of their socioeconomic and cultural environment, yet in distinctive ways and with varying degrees of agency.

The purpose of this study is to provide an alternative approach to teacher learning on top of the usual practices of listening to experts' lectures and conducting school-based activities among peers in China. A boundary-crossing lesson study (BCLS) through school-university partnership served as an example to illustrate how a class teacher's mindset changed towards her students in equal interactions with university scholars.

With the lenses of action science theory and boundary-crossing learning theory, the study used qualitative research approach to collect and analyze data. One Chinese primary school class teacher from a workshop on narrative action research was selected as the case for this study. Interviewing, observation and document analysis were used to collect data. Data analysis methods included categorization and contextualization of the teacher's mindset change towards her student.

The case teacher, Mrs. Li, collaborated closely in paired teaching with her university partner AP Yu in all the four phases of their BCLS. Each phase was marked with an interactive event such as dialogic illumination, reflexive theorization, embodied conversation, and fusion of teacher and trainer roles. With inspirational trust as a major interactive mechanism, Mrs. Li jumped out of her single-loop learning (changing strategies according to results) to double-loop learning (changing both strategies and values/values). As a result, her mindset changed from attribution to appreciation towards her low-achieving student.

This study made contributions in two ways. First, it examined a class teacher's mindset change towards her student, rather than that of subject matter teachers towards their teaching materials and methods. Second, it revealed how reflective interactions in a special kind of BCLS by school teachers and university scholars may promote the teacher's mindset change. The findings further confirm that having differences as boundaries is not enough for teacher learning. For deep learning like Mrs. Li's mindset change, it requires a respectful and inspirational relationship between school teachers and university scholars in the BCLS.

This article reports the results of a survey of 151 Canadian male consumers. In this study, consumer judgements of products varying in their level of technological complexity made in both highly and newly industrialised countries (NICs) were obtained in a multi‐attribute and multi‐dimensional context. The results show that the country‐of‐origin image of NICs is less negative for technologically simpler products (i.e. television) than for technologically complex products (i.e. computers). In addition, NICs are perceived more negatively as countries of design than as countries of assembly, especially for technologically complex products, but their negative image may be attenuated by making consumers more familiar with products made in these countries and/or by providing them with other product‐related information such as brand name and warranty. Three personal variables namely, computer involvement, technological sophistication and technological innovativeness were found to moderate the perceptions of countries of origin. The more technologically sophisticated a consumer was, the more favourable he/she was towards products made in more technologically advanced NICs.

Research on Science parks (SPs) has attracted a growing interest in the last decades. This widespread innovation policy initiative pursues technology-based industrial and entrepreneurial growth through business development and technology transfer across new and mature firms. Despite the common agreement on SPs' potential benefits, literature have showed mixed results regarding the performance of SPs. To explain this findings, current research pointed out at the lack of a common guiding framework. To cover this knowledge gap, this manuscript proposes an integrative definition and research model together with a multidimensional measurement instrument suitable to encompass the diverse reality of this global phenomenon.

Based on a systematic literature review of 281 indexed journal articles published between 1990 and 2018, the paper provides an integrative framework of enabling factors of SPs' performance.

The results illustrate an integrative conceptual framework of SPs that allows further comparison and generalization of research. At the same time, this manuscript provides valuable insights for managers and entrepreneurs as it conveys a standardized view of SPs' internal context useful for benchmarking.

Grounded in the resource-based view (RBV), the paper conducts a thorough literature review to develop an integrative research model featuring three value streams: physical infrastructures, formal links and support services. In addition, a multidimensional measurement tool to operationalize these three dimensions is proposed.

This chapter aims to explore and describe the composition of newly formed entrepreneurial teams, working relationships among their members, and perception of self-performance at each stage of the business incubation process. The research follows a qualitative approach that involves semi-structured interviews of members from entrepreneurial teams at different stages of business development. Findings show the team composition is an important element and how these changes as the team progress through business incubation stages. Relationships between members change from informal to professional with more defined roles. The perception of the business incubator's effect on the team decreases as the maturity stages advance. On the contrary, each member's perceived expectations are deemed to be higher at the beginning of the project. This research contributes to the knowledge of the dynamics of the entrepreneurial teams and their needs at each stage of business incubation.

The purpose of this study is to empirically test and extend knowledge of the effects of emotional labor of frontline service employee.

The authors examined the effects of emotional labor (surface acting and deep acting) on frontline employee creativity, as well as the mediating effects of different kinds of job stress (hindrance stress and challenge stress) on the relationship between emotional labor and creativity. The research hypotheses were tested using data collected from 416 service employee–supervisor dyads in 82 Chinese local restaurants.

Results show that surface acting is negatively related to and deep acting is positively related to frontline employee creativity; surface acting is positively related to hindrance stress, while deep acting is positively related to challenge stress; and hindrance stress mediates the relationship between surface acting and creativity.

This study extends the consequences of emotional labor to frontline employee creativity from a cognitive perspective. It also advances knowledge about the effects of emotional labor on stress by classifying different kinds of job stress caused by different cognitive appraisals of surfacing acting and deep acting, and revealing the role of hindrance stress as psychological mechanism through which surface acting affects creativity.