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In 2015, one university student in KC – a small town in regional Australia – unknowingly launched a resistance movement and national debate on modern wage theft. We apply labour process theory to analyse accounting's role in this case.

We study multiple instances of wage theft in one Australian town. This case site reveals how wage theft can emerge in a developed economy with well-established legal and institutional constraints. We use Thompson's “core” labour process theory to analyse accounting's role via two interrelated dialectics: (1) structure and agency and, (2) control and resistance.

Accounting was “weaponised” by both sides of the controversy: as a tool of employer control and as a vehicle for student resistance. Digital technologies enabled employee resistance to form unconsciously and organically. Proponents mobilised informally, with information and accounting the ammunition.

Wage theft affects industrialised as well as developing economies, especially “precarious” workers. We show how accounting can conceal exploitation, but also how – with the right support – accounting can help vulnerable workers enforce their rights and entitlements.

The paper uncovers novel dynamics of exploitation and resistance at work under contemporary economic and technological conditions. Labour process theory can provide a more dialectical perspective on accounting's role in these dynamics, including the emancipatory potential of informal and opportunistic counter-accounts.

This paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential of accounting.

We apply Jacques Rancière's concept of politics and build on recent calls to introduce Rancière's work to accounting by analysing a case based on workers in an Australian supermarket chain who challenged their employer Coles over wage underpayments.

We find that in this case, accounting is, in part, a means to politics and a part of the police in Rancière's sense. More specifically, accounting operated within the established order to constrain the workers, but also provided workers with a resource for their political acts that enabled change.

This empirical research adds to Li and McKernan (2016) and Brown and Tregidga (2017) conceptual work on Rancière. It also contributes more broadly to emancipatory accounting research by identifying radical possibilities for workers' accounting to bring about change.

The growth of China’s economy during the 1990s has both shaped and reflected changes in the span and function of the country’s shipping connections both within Asia and with the rest of the world. Although sea-land developments within China have been studied, less attention has been paid to the wider global implications stemming from the transformation of the country’s maritime geography during a decade of further market reforms and greater integration into the world economy. Consequently, there is a need to comprehend how China’s state-owned shipping industry has been reorganized during the 1990s to meet the new requirements, with special reference to the country’s liner shipping connections between and within Asia respectively. More purposely, these topics are addressed by examining changes in the organization, approach and set of connections of the state-owned China Ocean Shipping (Group) Company (Cosco) and its post-1993 offshoot COSCO Container Lines Company Ltd (Coscon). This review provides a springboard for a detailed analysis of shifts in both extra- and intra-Asian shipping patterns between 1990 and 2000 and consideration of their strategic implications. Finally, short-sea shipping is defined and the phenomenon’s operational strengths and weaknesses discussed.

Aiming to resolve cross-cultural paradoxes in combining artificial intelligence (AI) with human intelligence (HI) for international humanitarian logistics, this paper aims to adopt an unorthodox Yin–Yang dialectic approach to address how AI–HI interactions can be interpreted as a sophisticated cross-cultural knowledge creation (KC) system that enables more effective decision-making for providing humanitarian relief across borders.

This paper is conceptual and pragmatic in nature, whereas its structure design follows the requirements of a real impact study.

Based on experimental information and logical reasoning, the authors first identify three critical cross-cultural challenges in AI–HI collaboration: paradoxes of building a cross-cultural KC system, paradoxes of integrative AI and HI in moral judgement and paradoxes of processing moral-related information with emotions in AI–HI collaboration. Then applying the Yin–Yang dialectic to interpret Klir’s epistemological frame (1993), the authors propose an unconventional stratified system of cross-cultural KC for understanding integrative AI–HI decision-making for humanitarian logistics across cultures.

This paper aids not only in deeply understanding complex issues stemming from human emotions and cultural cognitions in the context of cross-border humanitarian logistics, but also equips culturally-diverse stakeholders to effectively navigate these challenges and their potential ramifications. It enhances the decision-making process and optimizes the synergy between AI and HI for cross-cultural humanitarian logistics.

The originality lies in the use of a cognitive methodology of the Yin–Yang dialectic to metaphorize the dynamic genesis of integrative AI-HI KC for international humanitarian logistics. Based on system science and knowledge management, this paper applies game theory, multi-objective optimization and Markov decision process to operationalize the conceptual framework in the context of cross-cultural humanitarian logistics.

Exploring the intrinsic connection between the ecological environment and the digital economy and empirically testing how the level of digital economic development affects the ecological environment. Using the entropy weighting method to analyze the weights of the indicators in the digital economic development level and ecological environment system to explore the factors that have the greatest impact on the ecological environment in the indicator system of the digital economic development level so as to deepen the theoretical understanding of the relationship between the level of development of the digital economy and the ecological environment. Explore the regional heterogeneity of the level of development of the digital economy to promote the healthy development of China’s ecological environment proving the difference in the level of development of the digital economy in the east west and central regions of China and the difference in the effect on the ecological environment.

Based on the panel data of 30 provinces in China from 2013 to 2021 this paper fits the index system of digital economy development level with three factors. A digital infrastructure digital industry and digital application combines environmental pollution and energy consumption to construct ecological environment indicators and explored the impact of digital economy development level on the ecological environment by using the entropy weight method and the random effect model.

The findings indicate that the degree of digital economic development has a positive and significant impact on promoting the healthy development of the ecological environment, in which the digital industry has the greatest impact on the ecological environment. Meanwhile, the improvement of industrial structure also has a positive effect on the improvement of the ecological environment, whereas the level of human capital inhibits the healthy development of the ecological environment, and the governmental support fails to effectively and significantly promote the improvement of the ecological environment. Furthermore, the empirical research indicates that the level of digital economy development has obvious regional heterogeneity on the healthy development of the ecological environment: the eastern and central regions have a significant effect, while the western region has a less significant effect.

Although domestic and foreign scholars and experts have conducted sufficient studies on the ecological environment and the development level of digital economy respectively, there are few studies on the empirical analysis of the positive significance and regional heterogeneity of the impact of the development level of digital economy on the ecological environment, which can be supplemented and referred to in this study. At the same time, it also provides intellectual support for our country to achieve high-quality development of digital economy and efficient governance of ecological environment.

Neuroeconomics and neurofinance are emerging as intriguing fields of research, despite sharing ambiguity with the concepts of neuroscience. The relationship among the concepts of economics, finance and neuroscience is not explicitly defined in the past literature, which distorts the use of neuroeconomics and neurofinance approaches in real-world practice for financial decision-making. The purpose of this paper is to consolidate the literature in the field of neuroeconomics and neurofinance to set up the research agenda for the upcoming scholarship in the field.

The purpose of this paper is to consolidates the extant literature in the fields of neuroeconomics and neurofinance by conducting an extensive systematic literature review to investigate the current state and define the relationship between economics, finance and neuroscience.

This paper identifies and explains the explicit relationship between different sub-fields of neuroscience with neuroeconomics and neurofinance and providing instances for future research studies.

The exclusive and extensive literature survey in the form of systematic literature review is undertaken for understanding the fields of neuroeconomics and neurofinance and is the key highlight of this paper. Another, interesting fact lies with matching the literature in neuroeconomics and neurofinance with further sub-fields of neuroscience such as neurophysiology, neuroanatomy, molecular neuroscience and cognitive neuroscience.

This chapter examines herd behavior across national borders. A dynamic latent factor model with Gibbs sampling is used to decompose the national herd behavior into the world, regional, and country-specific components. Testing the daily data from 2000 through 2014 for 47 countries, we find that the impact of world factor on national herd behavior is short-lived. This study indicates that world and regional factors play a significant role in explaining the variations of national herd behavior, constituting 33% of the herding variability. The significance of world and regional components is likely to produce a biased herding estimator.

This study examined the influence of corporate governance (CG) in relation to venture capital (VC) investment on invested firm's corporate social responsibility (CSR) performance in the Chinese context. More specifically, this paper examined the mediation of the proportion of independent directors (INDD), management shareholding (MSH) and executives' political connections (POLC) in the above-mentioned relationship.

This empirical study performed multiple mediation testing and bootstrap mediation robustness test on data from Chinese A-class shares IPO companies between 2010 and 2018.

The results of direct relationship analysis showed that VC support is detrimental to firm' CSR performance, consistent with previous research studies. The indirect effect analysis showed that VC reduced firm' CSR through reduction of INDD on board and increased MSH. Conversely, VC contributed to firm's CSR through higher POLC, which confirmed the significance of the joint mediation model.

This study offers stakeholders the opportunity to develop a deeper understanding of the role of VC institutions, independent directors and executives, in terms of firm's CSR, as well as provides insights on control rights allocation and policy drafting on independent directors when considering accessing VC support.

By analyzing the mediation model of the VC–CSR relationship, this paper provides evidence to enrich the debate on the role of CG in the relation between VC and firm's CSR.

The purpose of this study is to investigate the influence of corporate governance and human governance on management commentary disclosure among Malaysian Public Listed in the Main Market, Bursa Malaysia.

The annual reports of 150 companies listed on the main market, Bursa Malaysia, for the year ended 2014, are examined to analyze the company’s management commentary disclosure using content analysis. A management commentary disclosure index was developed based on the five elements that had been established by the Malaysian Accounting Standards Board (MASB) in Practices of Management Commentary’s framework. The study considers four corporate governance mechanisms such as board composition, board size, board’s education and ownership structure. Structural equation modeling (SEM -PLS), partial least squares (PLS) and SmartPLS software were used to measure the impact of corporate governance and human capital on management commentary disclosure.

The results reveal that most of the information disclosure by Malaysian Listed companies was not presented in a complete and balanced manner and not providing an insight because they are more focused on describing the process. Besides, there was no clear link between companies’ strategies and performance measure. Consequently, the reporting is not balanced and cannot assist the shareholders in understanding the opportunities and risk associated with the business. The results, based on a structural model, indicated that only two variables, namely, board size and board independence, showed a positive and significant influence on the degree of disclosure information of management commentary. Board independence is the most significant variable that influences the degree of corporate governance and human capital on management commentary disclosure.

The study contributes to the information disclosure literature as it presents in empirical evidence proving that governance mechanism affects the management commentary disclosure of information by companies. This study also provides additional information which is expedient to other researchers since there is lack of studies in management commentary which relates the attributes of corporate and human governance mechanisms as key drivers in providing management commentary information. Importantly, this study will stimulate the interest of academics in research activities concerning the attributes of governance mechanisms and corporate and human governance on management commentary activities.

The purpose of this article is to empirically examine the relationship between managers' emotional exhaustion and the ethnic diversity, workload requirements, and friendship ties within their work-groups.

The research employs a full-network sample of all managers from an indigenously owned ethnically diverse IT firm located in the Caribbean island nation of Trinidad and Tobago. Using a social network design within a regression model, the relationship between managerial power and operational workload and the burnout dimension of emotional exhaustion is initially examined as a baseline model. Work-group ethnicity and friendship ties are then examined as moderators to this relationship. The authors then examine the role of work-group ethnicity and friendship ties as a buffer mechanism using an efficient frontier analysis where managers act as decision-making units.

The study indicates that ethnic diversity acts more as a “negative moderator” to emotional exhaustion, while friendship ties act as both a “positive moderator” and “buffer” to work-related emotional exhaustion.

This is one of the few empirical studies that has examined the issues of ethnic diversity and burnout using social network and efficient frontier methodologies. This is also one of the first empirical studies to investigate these issues using an in-depth, full-sample case study of actual, real-work network relationships.