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A positivist empirical study approach is employed using descriptive statistics and inferential statistics based on survey, website and archival data. The study measures the research performance of 573 Australian academic staff in the accounting discipline to explain what current accounting research activities are in Australian universities and why differences exist.

This paper situates geopolitical economy in light of a broader rethinking of the history of capitalism and international power. It discusses why the ideas of British and American hegemony are problematic. Specifically, it argues that categorizing these powers as hegemonic leaves out a more complex history that theories of hegemony have excluded, and cannot include, else the concept of hegemony would collapse. Finally, I suggest geopolitical economy may be a starting point for writing a new history of capitalism and world order.

This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines whether political connections moderate the association between corporate social responsibility (CSR) and tax avoidance.

The study uses ordinary least squares to analyse the panel data of all 30 listed banks on the Dhaka Stock Exchange covering 2012 to 2020. The study uses a set of alternative variables to check the robustness of the findings.

Confirming the corporate culture theory, the study findings indicate that the higher the firms’ CSR expenditure, the lower the tax avoidance. Contrarily, the moderating effect of political connection weakens the role of CSR in tax avoidance, implying that political relation makes the firms socially irresponsible. Besides, the findings document that firms with strong political connections are more likely to be tax aggressive by weakening the role of CSR. The findings imply that firms with weaker political connections are more socially responsible than firms with strong political ties.

The study provides the bank management and regulatory bodies valuable insights to take necessary actions so that they can easily monitor whether the banks follow their instructions regarding CSR and tax payments. As the politicians make the firm socially irresponsible, the regulatory bodies and bank management should not keep them or their relatives on the board.

The study contributes to the CSR and tax avoidance literature considering the moderating role of political connections in Bangladesh banking sector.

This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda.

This paper reviewed 423 articles published between 2010 and 2023 using a systematic literature review (SLR) approach.

The review classified the factors into three categories, namely individual taxpayers, corporate taxpayers and tax administration. Income level, tax penalty, tax morale, inefficient tax return system and tax assessment process are associated with the individual’s tax avoidance and tax evasion activities. Profitability, corporate governance and financial restrictions are key factors influencing corporate taxpayers’ involvement in tax avoidance and tax evasion. Factors related to tax administration include lack of social interaction, distrust of national officials, complexities of policies, politicisation of tax authority, lack of political stability, incompetent auditing, insufficient recording, lack of administrative cooperation, lack of accountability, insufficient counselling and compromising in tax prosecution cases.

This paper provides tax regulators with insights to improve regulations and lessen tax avoidance and tax evasion activities.

This paper is the first attempt to provide guidance for academics when examining tax avoidance and tax evasion in Bangladesh.

This chapter explores the interaction between different kinds of knowledge and representations in the making of the ‘fleshed’ female reproductive body in an Indian city. In particular, it analyzes how women perceive contraception and how the reproductive governance helped to produce the female sterilization as the most widely used contraceptive method in India. The study is based on the case of the city of Bhuj, in the state of Gujarat (India), where three anthropological fieldworks (15 months) were conducted. Modern contraceptive methods are based on a biomedical representation of the body, drawn from Western categories of knowledge and experience, whereas women live the ‘fleshed’ reproductive body through local categories of substance and fluids. How is this knowledge mobilized and affected in relation to reproductive technologies and the government of reproduction? This question is addressed through the analysis of women's embodied experiences of contraception. The narratives collected show a resistance to biomedicine, considered to be a model that alters the female body and its reproductive capacity. Nevertheless, even when sterilization was considered to be a deliberate act of tampering with the functioning of their bodies, women displayed a pragmatic agency in choosing this method. The experiences of respondents reflected complex negotiations between bodily suffering, socio-economic structures and the microphysics of power surrounding them, rather than a unilateral submission to medical authority and reproductive governance.

This study aims to investigate the financial and country-level determinants of integrated reporting quality in the financial industry. Specifically, this study analyses the impact of profitability, size, leverage and civil law system on the integrated reporting quality.

Hypotheses were tested using a regression model on a sample of 87 financial institutions. An integrated reporting (IR)-quality scoreboard was used to measure report quality.

The results show that IR quality is significantly and positively influenced by profitability, size, financial leverage and the civil law system.

The results have particularly important implications for large, profitable financial institutions that make greater use of financial leverage and that are localized in non-civil law countries. Managers should increase transparency by expanding the content and quality of the information contained in the integrated reports.

This study contributes to the literature by revealing several financial factors that influence IR quality. To the best of the authors’ knowledge, this is the first study to investigate IR quality in the context of the financial industry.

Drawing on current development practice and literature on Entrepreneurial support organizations (ESO), such as accelerators, incubators, and labs, this chapter explores how refugees in Uganda are supported through entrepreneurial approaches. Following an exploratory method, interviews were conducted with proprietors and managers of ESO in Kampala, the capital city of Uganda. The findings show that while the majority of these organizations purport to follow an innovation discourse, in reality, they support refugees through a mixture of inclusion, resilience, and innovation-led approaches. Inclusion-led approaches focus on basic language skills, establishing peer relationships, and access to survival essentials. Resilience-led approaches nurture livelihood skills, building community ties, and access to seed-corn grants. Innovation-led approaches develop entrepreneurial skills, establishing extra-local connectivity and access to micro-finance. This chapter highlights the critical importance of inclusion and resilience-led approaches in developing supportive ESO for refugees.

Informal entrepreneurship challenges sustainable economic performance and is a barrier to productive entrepreneurship. In this context, the level of development of formal and informal institutions and their impact on informal entrepreneurship is crucial. This chapter examines the informal sector entrepreneurship in Kosovo using institutional theory lenses. Using a survey with 500 owners/managers of private companies, the study finds that the service industry has the highest participation in the informal economy compared to other sectors. On average small firms, compared to larger ones, report a higher percentage of unreported incomes. Our findings also suggest that when informal entrepreneurs perceive penalties for tax avoidance from tax authorities as high, they tend to have higher compliance with reporting their income. In addition, our findings indicate that the higher the vertical (trust in formal institutions) and horizontal distrust (trust in business partners), the higher the involvement in the informal economy. The chapter concludes with some policy implications for tackling the informal economy in Kosovo and similar institutional contexts.

The purpose of this paper is to propose a conceptual framework that explores the relationships among the following constructs: corporate/organisational culture, market orientation, organisational commitment and organisational performance in non-profit organisations.

In line with previous studies in the field, a quantitative research design was adopted. The data collection was performed through a mail survey of a sample of Portuguese non-profit organisations operating in the area of health. Structural equation modelling was used as a means to analyse the hypothesised relationships.

Results have shown that organisational culture impacts on organisational performance. Concerning the market orientation consequences, the study results suggest that higher levels of market orientation result in both high levels of organisational commitment and organisational performance. Results also suggest that organisational commitment does not affect performance in a very significant way.

The study was restricted to non-profit organisations, particularly those operating in the area of health and used cross-sectional data to test the research model and hypotheses. Whilst these findings remain valid, they cannot be used for universal generalisations. This study has significant theoretical and practical implications.

Practitioners and researchers agree that organisational culture may lead to different performance results, although little attention has been given to this issue. The study is useful for understanding organisational culture, market orientation, organisational commitment and organisational performance in non-profit organisations.

This paper offers original findings through simultaneously examining the relationships between organisational culture, market orientation, organisational commitment and organisational performance in the context of non-profit organisations. The findings add weight to the recent emphasis on business-oriented approaches as a lever for improving performance in non-profit organisations.

This essay provides an overview of key contemporary issues researched by scholars of Language Issues in Comparative and International Education. The authors present this scholarship around three main themes: L1-based multilingual education; language revitalization and education; and the power dynamics between dominant and non-dominant languages in educational settings. Research in all three themes challenges the view of monolingualism as the norm and invites the view that all languages are resources. These perspectives are relevant to the goals of educational development, particularly to equitable access to quality schooling. Recent research examines some stakeholders’ resistance to supporting and sustaining local languages and cultural practices. While language-in-education policy change may be slow, there are promising directions in research on how educators and communities exercise agency in transforming educational institutions to support plurilingualism and intercultural understandings. Scholars highlight the ideological, pedagogical, and policy-level supports needed for sustainable development of multiple languages, literacies and learning across contexts.