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Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are to be made. Accountability requires ethnography if is to address lived experiences. Virno argues that the principles of “languaging” make ethnographies and accountability possible. This papers aims to describe an instance of the circularity of accountability and use this to explore Virno’s insights. Doing this helps us to see the connections between accountability and ethnography, and reflect on the nature of these interconnections.

Inspired by Paulo Virno’s philosophy, the authors assert that an ethnographer typically produces an account of a chosen “Other” in which this “Other” is held to account. But at the same time, the ethnographer needs to be held to account by the very same “Other” and by the “Other” of the (research) community. Furthermore, ethnographers are accountable to themselves. All these moments of accountability can endlessly circle, as responsibilization of the researchers by their Other(s) continues. For ethnography to function, this must be tamed as a (research) account ultimately has to be produced for an academic project to be considered complete. Drawing on Virno’s principle of the “negation of the negation” by the “katechon,” by the “katechon,” the authors propose a potentially valuable intervention that would enable ethnography – and by extension, ethnographers – to prosper.

The authors apply Virno’s philosophical reflections to propose a positive feedback cycle between ethnography and accountability. Virno’s ideation centers on two key concepts: (i) the multitude of social relatedness and (ii) the ontology of the languaging of individuation. Hereby, a positive circle of causality between ethnography and accountability can be realized, whereby the authors can respect but also break the causal circle(s) of ethnography and accountability. This might be achieved via a reflection on Virno’s concept of the “katechon.”

The authors illuminate the accountability–ethnography dynamic, providing an illustration of the circularity of ethnography and accountability and showing how Virno provides us with tools to help us deal with it. Hence, ultimately, the paper focuses on the accountability as ethnographers.

This paper investigates the interplay between consequences in restorative practices (RP) and the synergies with responsive classroom, particularly in international schools. Addressing critics who deem RP a “soft option”, the study defines “restorative consequences” within the RP framework. It analyses literature and three school policies, focusing on international school needs. Emphasising the importance of accountability, the paper explores the role of logical consequences in preventing perceived permissiveness. By comparing RP and Responsive Classroom, it seeks to guide school leaders in aligning transformative change with their vision and values. This paper aims to enhance understanding, offer practical insights and address challenges in RP implementation.

This research delves into the relationship between RP and consequences in international schools, addressing concerns about RP’s perceived lack of accountability. It defines “restorative consequences” within the RP framework, examining RP integration into school policies. Through a literature review and analysis of three RP policies, the study extracts insights for international schools, emphasising the role of logical consequences in preventing perceived permissiveness. In addition, a comparative evaluation of responsive classroom and RP identifies effective models for transformative change. The research aims to empower international school leaders with informed decision-making, offering insights into challenges and strategies for effective RP implementation in alignment with institutional values.

In delving into the positive discipline approach advocated by responsive classroom, it becomes evident that there exists a potential synergy between various disciplinary systems. Emphasising logical consequences as a pivotal component in school behaviour policies, it is crucial to apply them through the lens of social discipline window (SDW), specifically the “with” approach, incorporating both high levels of support and accountability. Recognizing this dynamic is essential as the authors endeavour to construct effective policies that not only align with responsive classroom values and methods but also prove practical in real-world application. Furthermore, within the international context, responsive classroom has demonstrated its ability to address the social and emotional needs of third culture kids. This revelation presents compelling grounds for the adoption of responsive classroom in international schools contemplating systemic transformations.

The study acknowledges limitations stemming from the reviewed RP policies, primarily the exceptional one derived from a large, well-supported school district, which may not be universally applicable, especially in diverse international schools. The potential for reputational damage to RP exists if policies lack comprehensive detailing and troubleshooting for varied classroom scenarios. Teacher testimonials carry significant weight, necessitating greater involvement in RP training and research. International schools face unique challenges in achieving staff “buy-in”, requiring culturally responsive training to overcome Western-centric perceptions. The clash of RP with authoritarian cultures poses challenges, emphasising the need for clear values.

While the exemplary RP policy reviewed is from a large, well-supported school district, this may not apply universally, particularly in international schools with diverse affiliations. To safeguard RP’s reputation, detailed policies addressing classroom nuances are crucial. Recognising the influence of teacher testimonials and involving educators in RP training and research is pivotal. International schools face a unique challenge in ensuring staff alignment with RP, requiring culturally responsive training to dispel Western-centric perceptions. Acknowledging RP’s clash with authoritarian cultures, schools must establish clear values. Drawing from educational theorists, future RP research should explicitly explore the consequences–RP relationship, enhancing the understanding of the SDW

The research’s social implications emphasise the need for transparent and detailed RP policies to prevent reputational damage and rejection. Recognising the influence of teacher testimonials, active involvement of educators in RP training is crucial. For international schools, culturally responsive training is vital to overcome Western-centric perceptions and ensure staff alignment. The study underscores the challenge of RP conflicting with authoritarian cultures, emphasising the importance of clear values. Furthermore, it advocates for a nuanced dialogue on the consequences–RP relationship to enhance understanding within the SDW. These implications stress context-specific and inclusive approaches for effective RP implementation in diverse educational settings.

The research offers significant originality by addressing the underdeveloped literature on the role of RP in international schools. It contributes novel insights by defining “restorative consequences” within the RP framework and examining the interplay between consequences and RP in school policies. The comparative evaluation of Responsive Classroom and RP adds a distinctive dimension, guiding international school leaders in transformative decision-making. Moreover, the study advocates for a culturally responsive approach, challenging Western-centric perceptions. This unique focus on consequences, accountability and cultural considerations positions the research as a pioneering contribution, offering valuable perspectives for effective RP implementation and policymaking in diverse educational settings.

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda.

Using the SCOPUS database and Google Scholar, the authors analyzed 135 English-language publications from 1990 to 2022 to chart the pattern of knowledge production and dissemination in the literature. The data were collected, reviewed and peer-reviewed before conducting bibliometric analysis and a systematic literature review to support future research agenda.

The results highlight that artificial knowledge and digitalization are linked to the UN 2030 Agenda. The analysis further identifies the main issues in achieving sustainable and resilient SCM business models. Based on the results, the authors develop a conceptual framework for artificial knowledge and digitalization in SCM to increase accountability and sustainable performance, especially in times of sudden crises when business resilience is imperative.

The study results add to the extant literature by examining artificial knowledge and digitalization from the resilience theory perspective. The authors suggest that different strategic perspectives significantly promote resilience for SCM digitization and sustainable development. Notably, fostering diverse peer exchange relationships can help stimulate peer knowledge and act as a palliative mechanism that builds digital knowledge to strengthen and drive future possibilities.

This research offers valuable guidance to supply chain practitioners, managers and policymakers in re-thinking, re-formulating and re-shaping organizational processes to meet the UN 2030 Agenda, mainly by introducing artificial knowledge in digital transformation training and education programs. In doing so, firms should focus not simply on digital transformation but also on cultural transformation to enhance SCM accountability and sustainable performance in resilient business models.

This study is, to the authors' best knowledge, among the first to conceptualize artificial knowledge and digitalization issues in SCM. It further integrates resilience theory with institutional theory, legitimacy theory and stakeholder theory as the theoretical foundations of artificial knowledge in SCM, based on firms' responsibility to fulfill the sustainable development goals under the UN's 2030 Agenda.

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

This chapter provides an overview of Freire's primary approach to how governments control people, why governments dictate what is being taught and why they seek out control over educators. This chapter investigates the similarities Freire found between the most oppressive governments and dictatorships that rules by violence, to how our educational institutions are controlled. The stakes might be entirely different in these scenarios, but he knew the ultimate objective in all these situations was to remove power from the people, give it to a powerful few and ensure the people would never be able to regain control once more. These ideas and suggestions are key moving forward because it provides a baseline to understand how Freire thought about manipulative behaviours, and why tactics used in extremely violent situations can essentially be watered down and used to control people in universities in much the same way.

This paper aims to uncover how employees make sense of the implementation of holacracy in their organization.

Our research is based on a case study of a Swiss SME (of 160 employees) that is about to implement a holacratic mode of governance. Data was collected using questionnaires (completed by 57 employees) and 12 interviews.

At the level of individual, team and organization, driving forces toward implementing holacracy are stronger than restraining forces.

Implementing holacracy requires careful planning, detailed communications, strong support and training of employees by managers to ensure that they are less fearful of holacracy’s structures and more positive and understanding of its benefits.

This study contributes to a better understanding of holacracy and employees’ sensemaking of the added value of this unconventional structure.

This chapter is focused on what we can learn from oppressive governance, in this case specifically relating to university governance in terms of vice chancellors and presidents, to the deputy vice chancellor and deputy president and down the ever-growing university hierarchy to deans and heads of schools and their deputies, from a Freirean perspective. Freire wrote at length about how leaders ‘controlled’ education and why they did so, but he also wrote at length about how governments control populations – himself being both a political prisoner and a person in exile to escape persecution. This chapter subsequently examines Freire's ideas around what techniques people employ to control populations and applies them to a higher education setting because the similarities are numerous and the tactics familiar.

This chapter explores the principles of community empowerment and active participation in community development, highlighting the importance of inclusive practices for sustainable and equitable outcomes. It draws from diverse strategies and practical examples, showcasing the transformative potential of empowering community members. Through real-world case studies from places like Namibia, Bangladesh, and Brazil, readers gain insights into effective strategies for amplifying marginalized voices and enabling them to shape their destinies. The chapter addresses the challenges and benefits of participatory approaches, helping practitioners tailor strategies to complex community dynamics. It emphasizes the pivotal role of partnerships in strengthening community bonds and fostering collaborations among stakeholders. By embracing empowerment and participation, practitioners, policymakers, and researchers can contribute to a more equitable and sustainable future where communities thrive, and individuals actively shape their paths.

This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation of public value. This paper presents a map of current knowledge in a sample of selected articles and explores the intersecting points between data from the private sector and the public dimension in relation to benefits for society.

A bibliometric analysis was performed to provide a retrospective review of published content in the past decade in the field of big data for the public interest. This paper describes citation patterns, key topics and publication trends.

The findings indicate a propensity in the current literature to deal with the issue of data value creation in the private dimension (data as input to improve business performance or customer relations). Research on data for the public good has so far been underestimated. Evidence shows that big data value creation is closely associated with a collective process in which multiple levels of interaction and data sharing develop between both private and public actors in data ecosystems that pose new challenges for accountability and legitimation processes.

The bibliometric method focuses on academic papers. This paper does not include conference proceedings, books or book chapters. Consequently, a part of the existing literature was excluded from the investigation and further empirical research is required to validate some of the proposed theoretical assumptions.

Although this paper presents the main contents of previous studies, it highlights the need to systematize data-driven private practices for public purposes. This paper offers insights to better understand these processes from a public management perspective.

This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.