Purpose – The small accounting practice, despite being the most numerous part of the profession by number of firms, remains largely under-researched. Part of the reason the small practice category remains elusive is that researchers find it difficult to precisely define the object to study,...

Purpose – The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a developing country context. It examines the reporting practices of the two largest transnational...

Purpose – This paper is premised on the understanding that professions remain central means of institutionalising expertise in society. A summary of major issues that are prominent in recent studies of the professions is presented in order to inform the paper’s central objective which is to...

Purpose The purpose of this paper is to unpack an Asian-born celebrity culture in which celebrities become everyday necessities for global consumers’ identity struggle, prototypes for global branding strategy, contents for the media industry, and agents for sociocultural transformation....

The internationalisation of enterprises is expected to undermine national systems of employee representation. This paper assesses the extent to which this expectation can be confirmed. Using a survey of Dutch works councils, we compare national, Dutch multinational and foreign multinational...

A study of the impact of globalisation on the structure and management of multinational enterprises, based upon research into twenty‐four manufacturing MNEs. Three research questions, developed from the literature, were used as the basis for an investigation into structure, control, knowledge...

This paper examines the labour‐standard‐setting institution associated with NAFTA, the North American Agreement on Labour Cooperation (NAALC), sometimes referred to as the Labour Side Accord. The agreement is best described as a tri‐national institutional arrangement that grafts formal...

Purpose – The paper seeks to examine the changes and continuities in industrial relations in post‐independence Namibia. In particular, it aims to explore some of the key elements in the process through which the distribution of the costs and rewards of economic and industrial restructuring...

Purpose – The purpose of this editorial is to examine moves towards cross border trade union mergers. Design/methodology/approach – This editorial outlines the reasons why trade unions see the need to act outside their nation state boundaries. Findings – In the globalised economy if trade...