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Much of the writing on partnerships implicitly assumes that they are beneficial. Other literature points out that partnerships are seldom of equals, and can become instruments of oppression whereby a strong partner gains at the expense of weaker members. This has been taken up by community development specialists with particular reference to the position, at best ambiguous, of representatives or residents of local communities on the boards of regeneration partnerships. This paper aims to review this theory.

Reviews partnerships and briefly considers three types of partnership in the UK: private finance initiatives (PFI) or public‐private partnerships (PPP); local strategic partnerships; and local area regeneration partnerships.

Concludes that partnerships need time to grow for confidence to be gained inside as well as outside the partnership; partnerships are not usually of equals, and the position of “community representatives” on the boards of partnerships is intrinsically problematic. However, local area partnerships need them: to make “decisions”, to test the likely reception of new ideas, to help sell what is going on. It is likely to prove a serious problem for some PFI/PPP partnerships which are contractually bound for 25 or 30 years; but one may surmise that in many cases partners will fall out and it will be difficult then to deliver the promises that have been made.

Partnerships vary, and hence generalisation is difficult. But some important points from the discussion can add to the ongoing dialogue about the nature of partnerships in regeneration.

In the Covid-19 pandemic era, corporate responsibility and accountability for maintaining employee health and safety, particularly from this pernicious virus, have become a matter of major social and economic importance. From an accountability through action perspective, this study aims to set out to evaluate the potential occupational health and safety accountability consequences of the Covid-19 pandemic.

This paper is based upon purposive sampling of several sets of publicly available data including published research literature addressing corporate social responsibility and accountability, and the literature more specifically addressing occupational health and safety (OHS) and its reporting. Also included are recent Web-based reports and articles concerning Covid-19-related OHS government and industry sponsored guidelines for employers and their workplaces across the UK and Australia.

The findings of this research highlight that firstly, the extant literature on OHS has been predominantly functionalist in its approach and that accountability through action provides an opportunity to make employers more visibly accountable for their response to Covid-19. Secondly, the paper highlights that despite recent progress on OHS issues significant concerns remained in the pre-Covid-19 era and that emerging regulations and legal obligations on employees have the potential to make OHS issues a prominent part of corporate social responsibility research.

Disease and mental health statistics reveal the potential significance of their expansion in the Covid-19 environment, and regulatory and legal liability concerns emerge as potential drivers of renewed corporate as well as researcher attention to OHS issues. Implications for the emergence of a broader range of accountability forms and visibilities are also canvassed.

This paper is intended as an overview and think piece, contributing to literature identifying accounting’s impact in making things knowable. Critical accounting research has always sought alternative ways of understanding the discipline and the legacy is extended here by considering pathways forward. Accounting continually impacts public policy in what it privileges for selecting and in what it silences and neglects. Given that humans are meaning-making we have choices, and this essay interrogates accounting techniques operating as façades while disguising social impacts. Promoting qualitative accounting research that reimagines these complexities and considers moral contexts is the substance of this essay, for advancing the public interest in accounting.

Delivering benefits from ERP II is challenging and the purpose of this paper is to investigate the allocation of resources contributing towards benefits realisation.

A case‐study investigation was based on a five‐month placement within the project team of an organisation implementing ERP II. A critical success factors (CSF) phasing model was developed in order to categorise invested resources. Participant observations formed the first stage of the research and two years post implementation the observations were presented back to four key members of the project team to identify which invested resources contributed towards benefits realisation. Subsequently, the findings were presented to seven supplier organisations to validate the CSFs required to deliver benefits realisation from ERP II implementations.

This research has identified 19 CSFs for ERP II, contributing an additional six to those already outlined in literature. A critical pathway for ERP II implementations has been presented, allowing the identified CSFs to be tackled at the appropriate stages of the implementation.

This is the first time CSFs have been allocated to different phases of the implementation lifecycle using a structured model. As a result, resources contributing towards benefits realisation can be more effectively applied, saving the organisation valuable resources.

There is a lack of research covering the training requirements of organisations implementing highly demanding information systems (HDISs). The aim of this paper is to help in the understanding of appropriate training requirements for such systems.

This research investigates the training delivery within a customer‐facing organisation that successfully implemented an HDIS. A case study was undertaken to identify resource allocation during the implementation lifecycle and training guidelines were prepared following in‐depth interviews with client and supplier consultant practitioners.

Organisations implementing HDISs should invest in training throughout the implementation lifecycle. Two areas of training were found to be of importance: end‐user training to avoid technical‐isomorphism and post‐implementation training to avoid system atrophy.

Literature shows that training attracts the smallest proportion of the implementation resources. This research shows, however, the critical role training plays in delivering a successful HDIS implementation.

The phasing of training requirements allows training resources to be allocated more effectively into end‐user and post‐implementation training, which is necessary for the full benefits of HDIS to be realised.

To assess the relevance of the growing interest in Knowledge Management, the author suggests the need to understand the contemporary context into which it is being introduced. For example, how does it relate to “process management” or the “learning organization”? The results of the author’s research indicates that many companies will pay a high and continuing price for an emphasis on short‐term improvements. In general, a more holistic and people‐centred approach to management that puts more emphasis on learning is required. This paper presents an overview of certain research findings that might be relevant to an assessment of Knowledge Management for the future organization.

Our examination of accounting and violence aims to reinvigorate what it means to provide accountability and visibility given that knowledge and values are socially constructed. The authors follow the legacy of critical accounting research in this essay, using counter accounts, shadow accounting, and narratives to uncover the discipline’s relationship to violence, women, and migrants.

Coventry‐based Shipley Europe have appointed George Allardyce to the newly‐created position of European technical manager. The appointment further strengthens Shipley's research, development and technical support team serving the European marketplace.

This study aims to fill the gaps in mandated reports with social accounts to provide more inclusive accountability during a crisis using the illustrative example of Anglicare’s Newmarch House during a deadly COVID-19 outbreak.

This study uses a close-reading method to analyse Anglicare’s annual review, reports, board meeting minutes and Royal Commission into Aged Care submissions. Informed by Foucault’s concept of biopolitics, the study collocates alternate “social accounts” in the form of investigative journalism, newspaper articles and media commentary on the events that transpired at Newmarch House to unveil a more nuanced and human-centric rendering of the ramifications of a public health/aged care crisis.

COVID-19 exacerbated pre-existing issues within the aged care sector, exemplified by Newmarch House. The privileging of financial concerns and lack of care, leadership and accountability contributed to residents’ physical, emotional and psychological distress. The biopolitical policy pursued by powerful actors let die vulnerable individuals while simultaneously making live more productive citizens and “the economy”.

Organisations express their accountability by using financial information provided by accounting, even during circumstances with more prevailing humanistic concerns. A transformational shift in how we define, view and teach accounting is required to recognise accounting as a social and moral practice that should instead prioritise human dignity and care for the betterment of our world.

This paper contributes to the limited literature on aged care, extending particularly into the impact of COVID-19 while contributing to the literature concerned with crisis accountability. To the best of the author’s knowledge, this paper is also the first to examine a form of biopolitics centred on making live something other than persons – the economy.