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1 – 10 of over 13000This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…
Abstract
Purpose
This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.
Design/methodology/approach
Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.
Findings
Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.
Originality/value
This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.
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Glenn Finau, Diane Jarvis, Natalie Stoeckl, Silva Larson, Daniel Grainger, Michael Douglas, Ewamian Aboriginal Corporation, Ryan Barrowei, Bessie Coleman, David Groves, Joshua Hunter, Maria Lee and Michael Markham
This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal…
Abstract
Purpose
This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.
Design/methodology/approach
Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.
Findings
The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.
Originality/value
The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.
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Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…
Abstract
Purpose
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.
Design/methodology/approach
We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.
Findings
Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.
Practical implications
There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.
Originality/value
Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.
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Emilio Passetti, Massimo Battaglia, Francesco Testa and Iñaki Heras-Saizarbitoria
This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into…
Abstract
Purpose
This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.
Design/methodology/approach
A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.
Findings
Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.
Research limitations/implications
The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.
Practical implications
The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.
Originality/value
The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.
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Sociological researches about tourism of lesbian, gay, bisexual and transgender (LGBT) people are growing in number. These studies are carried out mainly in Anglo-Saxon countries…
Abstract
Purpose
Sociological researches about tourism of lesbian, gay, bisexual and transgender (LGBT) people are growing in number. These studies are carried out mainly in Anglo-Saxon countries, although nowadays tour operators, travel agencies, cruise and airline companies have started to reserve more and more services and promotions to this group of travellers all around the world. To fill this gap, the paper presents the results of a research that involved 650 Italian LGBT Millennial travellers.
Design/methodology/approach
Using the exploratory technique of multiple correspondence analysis, the research focussed on the study of decision-making processes, finding out the factors that drive young LGBT people to prefer one destination over the others, distinguishing motivations between pull and push factors.
Findings
For Italian LGBT Millennials, tourism means more than just recreation. Tourism could also represent a strategy that gives them temporary escape from social prejudice and inequality, since tourist experiences provide an opportunity to re-build LGBT people' sexual identity and enjoy social freedom that LGBT people are deprived of whilst being at home.
Originality/value
The analysis allowed to underline some differences. Even if LGBT people share the burden of being as a member of a sexual and gender minority, LGBT people attribute a slightly different meaning to tourism, considering distinct push and pull factors.
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Ying Hu and Feng’e Zheng
The ancient town of Lijiang is a representative place of ethnic minorities in China’s southwest border area jointly built by many ethnic groups. Its rich and diversified history…
Abstract
Purpose
The ancient town of Lijiang is a representative place of ethnic minorities in China’s southwest border area jointly built by many ethnic groups. Its rich and diversified history, culture and architecture as well as its artistic and spiritual values need to be better retained and explored.
Design/methodology/approach
The protection and inheritance of Lijiang’s cultural heritage will be improved through the construction of digital memory resources. To guide Lijiang’s digital memory construction, this study explores strategies of digital memory construction by analyzing four case studies of well-known memory projects from China and America.
Findings
From the case studies analysis, factors of digital memory construction were identified and compared. Factors led to the discussion of strategies for constructing the digital memory of Lijiang within its design, construction and service phases.
Originality/value
The ancient town of Lijiang is a famous historical and cultural city in China, and it is also a representative place of ethnic minorities in the border area jointly built by many ethnic groups. The rich culture should be preserved and digitalized to offer better use for the whole nation.
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