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A great deal of contemporary research in education, and in the social sciences more generally, is conducted through interviews. Interview-derived accounts and narratives have been used as data for many decades. We argue that, despite their popularity and their long history, such data are not always subjected to rigorous analysis. Researchers too often treat interviews as sources of insight about informants’ experiences and feelings, but pay insufficient attention to the forms and functions of such accounts. We argue that they need to be approached through the analytic lens of accounting devices and narrative structures. We exemplify this approach through ‘academic’ narratives: scientists’ discovery accounts and accounts of doctoral supervision. We emphasise how such accounts need to be examined in terms of the discursive construction of reality. Such an approach is an important corrective to the selective reporting of ‘atrocity stories’ about postgraduate education.

Most teaching and research in accounting ethics focuses on individuals. The presumption, therefore, is that the locus of professional ethics is the individual practitioner. This essay presents an argument for considering the profession itself as a significant locus for understanding professional ethics in accounting. Through a simple example employing the most basic thing we teach in the first accounting course, an illustration is provided that accounting techniques are rife with unexamined value judgments. Thus, accounting is itself a fundamentally ethical discourse for which the entire profession, not just individual practitioners, is responsible.

Taking a set of studies about business action as the empirical starting-point, this paper looks at the various ways in which action is represented. The overall research question can be stated as follows: how is business action reconstructed in our narratives? The texts analyzed are collected from research on exchange relationships in the field of marketing. To analyze how these texts depict business action, four narrative constructions are focused: space, time, actors, and plots. The categorization and analysis are summarized and followed by a set of concluding implications and suggestions for narrative practice aiming to reconstruct business action in the making.

This chapter contributes to literature illustrating accounting’s impact in making things governable, thinkable, and knowable. Although critical accounting research has been exemplary in examining consequences of its practices on vulnerable populations, there has been a scarcity of investigation regarding incarcerated populace. This chapter begins the process of exploring neoliberal discipline, rule, and calculative techniques intersecting with gender, race, and class in prisons. For this disenfranchised population the construction of the “feared and deviant other” is of particular significance. A crime-control dynamic mythologizing and dreading the criminal has become so institutionalized that discourses justifying surveillance, dominance, and injustice have become normalized, in which accounting takes part. We are particularly interested in the impact for incarcerated women who are shackled, sterilized, and at risk, modes of control that are extraordinary. As such, the dynamics of knowledge creation challenges us to ask what initiates visibility and transformation. We suggest the narratives of incarcerated women are potential devices in this process, and add to an emerging literature revealing the emancipatory possibility of alternative, or counter-accounts. Seen as tools of resistance and change, we give voice to their narratives. As their accounts demonstrate resilience and power, we reject an inevitability of silence. Rather, these critical accounts provide pathways for thinking differently and aspiring for a change, as the social never disappears.

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the contribution of different forms of capital to the firm’s value creation. Drawing on both legitimacy and voluntary disclosure theory, the main purpose of this study is to examine the extent to which a company’s environmental, social, and governance (ESG) performance affects the content and semantic properties of intellectual capital disclosure (ICD) found in IRs.

To test theoretical hypotheses, content and tone analysis is used to assess the disclosure strategy associated with ICD, whereas a regression analysis tests the variation in semantic properties of ICD according to firms’ ESG performance. A total of 79 reports by European listed firms from 2011 to 2016 were downloaded via the Integrated Reporting Emerging Practice Examples Database and analyzed.

Results show that ESG performance contributing more to optimistic ICD tone is governance, although in mixed ways. Integrating vision and strategy positively contributes to ICD tone, whereas information on poor treatment of shareholders’ rights tends to be manipulated and associated with an optimistic tone of the ICD. Moreover, eco-efficient product innovation and healthy and safe job conditions play a positive role in enhancing optimistic ICD tone.

This chapter contributes to the current literature on voluntary disclosure by introducing new evidence on the disclosure strategy in IR. By analyzing the effect of the single dimensions of ESG performance on ICD tone, this study extends respectively ESG literature.

The purpose of this chapter is to make visible the similarities and differences among narrative, self-study of teacher education practices, and autoethnographic methodologies to generate clarity about when each methodology might be most appropriate. Using Margery Wolf’s (1992) A Thrice Told Tale as a heuristic to support our exploration, we look at a selected slice of data as if standing within each methodology. As we do that we consider ways that we might engage each methodology to push forward our thinking about powerful research. Our goal is to critically examine the processes that researchers use for the study and to explore the ways using particular methodologies in appropriate ways that can strengthen our thinking about professional knowledge.

We contribute to the literature on institutional and organizational change by integrating two related areas of study: the theory and methods of analysis informed by the research on institutional logics and historical-event sequencing. Institutional logics provide the theory to understand how the content of culture influences organizational change; historical-event sequencing reveals the underlying patterns of cultural transformation. We apply this dual perspective to the cases of institutional stability and change in organizational governance in three industries: accounting, architecture, and higher-education publishing. Research on governance has focused on changes in organizational design between markets, hierarchies, and networks. Missing from this research is an understanding of how institutions at the wider societal level motivate organizations to adopt one of these governance forms over another. We examine how the governance of firms in these industries has been influenced by the institutional logics of the professions, the market, the state, and the corporation by focusing on three mechanisms – institutional entrepreneurs, structural overlap, and historical-event sequencing. Overall, our findings reveal how accounting was influenced by state regulation producing a punctuated equilibrium model, architecture by professional duality producing a cyclical model, and publishing by market rationalization producing an evolutionary model of institutional change in organizational governance.