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This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

The purpose of this paper is to illustrate how big data analytics pushed the limits of individuals' accountability as South Korea tried to control and contain coronavirus disease 2019 (COVID-19).

The authors draw upon Deleuzo-Guattarian framework elaborating how a surveillant assemblage was rhizomatically created and operated to monitor a segment of the population holding them accountable. Publicly available secondary data, such as press release from the government and media coverage, were used.

A COVID-19 Smart Management System and a Self-Quarantine Safety Protection App constituted a surveillance assemblage operating in a “state-form”. This comprises the central government departments, local councils, policing systems, providers of telecommunication and financial services, and independent groups of people. This assemblage pushed the limits of accountability as individuals who tested positive or might bear possible future risks of the infection and transmission were held accountable for their locations and health conditions.

Policymakers may consider constructing this type of state-form for containing and controlling pandemics, such as COVID-19, while dealing with the issue of undermined privacy.

The mass may consider to what extent individuals' personal information should be protected and how to hold the governments accountable for the legitimate use of such information.

While accountability studies have largely focussed on formal organisations, the authors illustrated how a broader context of a state-form, harnessing big data analytics, pushes the limits of accountability.

The purpose of this paper is to explore how an accounting association and its key members define, control, and claim their knowledge; adopt a closure and/or openness policy to enhance their status/influence; and respond to structural/institutional forces from international organisations and/or the state in a particular historical context, such as a globalised/neo-liberalised setting.

The authors draw on Pierre Bourdieu’s theoretical tools (field, capital, habitus, and doxa) to understand how public sector accrual accounting was defined, and how the Korean Association for Government Accounting was formed and represented as a group with public sector accounting expertise. The research context was the implementation of accrual accounting in South Korea between 1997/1998, when the Asian financial crisis broke out, and 2006/2007, when accrual accounting was enforced by legislation. The authors interviewed social actors recognised as public sector accounting experts, in addition to examining related documents such as articles in academic journals, newsletters, invitations, membership forms, newspaper articles, and curricula vitae.

The authors found that the key founders of KAGA included some public administration professors, who advocated public sector accrual accounting via civil society groups immediately after Korea applied to the International Monetary Fund for bailout loans and a new government was formed in 1997/1998. In conjunction with public servants, they defined and designed public sector accrual accounting as a measure of public sector reform and as a part of the broader government budget process, rather than as an accounting initiative. They also co-opted accounting professors and CPA-qualified accountants through their personal connections, based on shared educational backgrounds, to represent the association as a public sector accounting experts’ group.

These findings suggest that the study of the accounting profession cannot be restricted to a focus on professional accounting associations and that accounting knowledge can be acquired by non-accountants. Therefore, the authors argue that the relationship between accounting knowledge, institutional forms, and key actors’ strategies is rich and multifaceted.

The purpose of this paper is to understand how and why accountants who moved from accounting firms to public service adapted their identities to reduce insecurity. The literature on accountant identity highlights insecurity caused by promotion criterion to partnership, which requires accountants to win new work for their employers and leads to overtime, as a serious problem which has permeated the accounting profession. However, there have been few studies that explore whether accountants who moved to the public service, where they have stronger job security and can enjoy work-life balance, have resolved the insecurity problem, although a neoliberalism turn accompanied by New Public Management-style reforms has increased the number of accountants in public service. Therefore, the authors of the current study aim to fill this gap in the literature by exploring the identity transitions of South Korean (hereafter Korean) accountants who joined the public service.

The authors theorise the nature of the process of identity adaptation with conceptual tools from Pierre Bourdieu, such as habitus and capital, and examine whether the accountants took a “vision-of-division” or a “di-vision” strategy in the public service to secure their identity. For this purpose, the authors interviewed accountants and their non-accountant colleagues, and investigated other written sources, such as newspaper articles and business cards.

The authors found that Korean accountants in Big-4 firms dealt with the same insecurity issues as accountants in western countries and perceived public service as an attractive alternative to remove this insecurity. However, accountants who joined the public service found themselves confronted with different types of problems, such as accounting/costing work being regarded as demeaning, which made their identity insecure. Therefore, some accountants took a di-vision strategy that makes the difference between themselves and typical public servants less visible by avoiding accounting/costing work, using bureaucratic designations and de-emphasising their accounting credentials. Accountants took this strategy because the symbolic value of their accountancy qualifications grew weaker over time, due to the increase in the number of qualified accountants, and because the public service field valued bureaucratic habitus and capital more highly than those of the accountants.

From a methodological aspect, the authors collected participants’ business cards and analysed which designations/credentials they chose in order to create a certain perception. This analysis helped the authors understand how accountants work on their identity by de-emphasising accounting credentials to secure their identity in an organisational field. In a theoretical dimension, the current study argues that the symbolic capital of accounting credentials is dependent on the organisational and social context in line with Bourdieu, and, contrary to Bourdieu, on the supply and demand in the professional labour market.

This paper aims to discuss characteristics of Korea’s system responses with a research framework of the structure, conduct and performance theory and explain the role of information, communication technologies (ICT) and Big Data from a technology-mediated control (TMC) perspective.

This study examines the contextual nature of Korea’s diagnostic, preventive and treatment efforts. Particular attention is paid to issues related to the effective use of Big Data analytics and its applications, reporting mechanisms and public safety measures. The research model defines key factors in assessing the effectiveness of Korea’s responses.

Findings of this research suggest: effective strategic planning and operational execution use well-tested and designed crisis-responsive manuals; linkage role of ICT/Big Data is prominent in trace, test and treat and participation (3T + P); and aggressive epidemic investigations require synergistic efforts of national and local government units, broad societal support and participation and contribution of global firms offering their domestic and global supply chain network capabilities.

The Korean Government's effective response experiences suggest the synergy of political, social, cultural and technological factors. Future studies may explore how personal privacy and public safety are both achieved in different social–cultural–political contexts (Ahn et al., 2020; Delgado et al., 2020; Sharma and Bashir, 2020). Other emerging organizational issues and international comparative studies are worth further investigation in future studies.

This case study suggests how to apply ICT capabilities for organizing a national response to the coronavirus pandemic (COVID-19) pandemic. Public and private partnership in the framework of sociotechnological synergy (i.e. integration of ICT and social orchestration) is essential for the 3T process. In support of public policy initiatives, global firms share their IT infrastructure and supply chain integration experiences to accommodate global-level crises like the COVID-19 pandemic.

This study extends the TMC framework to a national level. In the adapted TMC framework, the control source, control target and linkage mechanism are specified. Using TMC, this shows the dynamic roles of ICT/Big Data in Korea’s COVID-19 response experiences.

The impacts of the COVID-19 are rapid and enormous. Despite the controversial early policy decisions and the rapid rise of confirmed patients, the world has recognized Korea’s effective responses to the COVID-19 pandemic.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

The purpose of this study is to propose a conceptual model for identifying the factors of e-service quality (e-SQ) and for investigating the impact of team identification, e-SQ and satisfaction on behavioural intention to revisit sports websites. The proposed conceptual framework includes five service quality factors of sports websites (usability, privacy, reliability, information, appearance). Based on the previous literature in the areas of e-SQ and team identification, this study attempts to develop a model to better understand the relationships between each construct. The Structural Equation Modelling (SEM) results with a convenience sample of 409 college students reveal that team identification has a positive and significant effect on e-SQ, satisfaction and revisitation. In addition, satisfaction is found to be a mediator between e-SQ and revisitation.

This study aims to examine the role of safety governance in ensuring public–private interface ecosystems in response to the COVID-19 pandemic. It aims to highlight the role of safety governance in the complex interfaces of pandemic response mechanisms. The analysis is conducted at the national level, considering safety governance issues in terms of test, confirmed cases, fatality rates, vaccination rate, medical capabilities, Information and communications technology capability, Hofstede’s cultural index (individualism and power distance scores), public safety, personal privacy and national health capabilities.

Using multigovernance theory and technology, organization and environment theory, the authors present a research model that defines four independent factors and country level performance outcomes and conducted analysis of variance tests.

Research findings suggest that countries are classified by diverse groups using multiple criteria (e.g. country size, Hofstede’s cultural indexes, ICT capabilities and Governance index). Countries indicate differences in their policy approaches according to their private and public ecosystems. COVID-19 response performance indicators are substantially different.

This study provides the relevance of the multigovernance theory. The empirical results suggest that effective crisis governance is characterized by vertically integrated organizational hierarchies with horizontally connected communication channels that seek maximum voluntary participation and a high level of motivation of informed societal members as a whole. Crisis events occur occasionally, and livelihood routines demonstrate incredible human agility. Gaining insight of the findings from this article may be useful to respond to future crisis events.

This significant study highlights the political and social factors that define response patterns of different countries regarding COVID-19 response mechanisms. With the wide vaccination administration, the COVID-19 landscape shows differences in these countries. This study is rare in providing research framework using Hofstede cultural value and examines with actual data provided by each national government, World Health Organization and credible information sources.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.