Search results

The purpose of this paper is to examine the role of graduate recruitment in the professional socialisation and subjectification of Big Four professionals.

The paper draws on documentary data and interviews conducted at one British university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self.

The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits. It moreover suggests that this category serves as the ultimate objective of an ethical process whereby aspiring accountants consciously and deliberately seek to transform themselves into the type of subjects they aspire to be – ideal recruits.

The findings of the paper are primarily based on interviews conducted at one university. Future research could explore if students at other universities experience graduate recruitment in similar or different ways.

The paper highlights the constitutive role of graduate recruitment practices and shows that they can construct ideal recruits as much as they select them. It also shows that graduate recruitment is an important anticipatory socialisation mechanism that can compel aspiring accountants to learn how to look, sound and behave like Big Four professionals long before they join such organisations. Finally, the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms.

The Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome. The hashtag quickly went viral, becoming both a mandate and a mantra and, as the crisis played out, we witnessed the rise of the Italian social movement #istayathome. This study examines how the government's calculative practices led to #istayathome and the constituents that shaped this social movement.

The authors embrace social movement theory and the collective identity perspective to examine #istayathome as a collective action and social movement. Using passive netnography, text mining and interpretative text analysis enhanced by machine learning, the authors analysed just over 350,000 tweets made during the period March to May 2020, each brandishing the hashtag #istayathome.

The #istayathome movement gained traction as a response to the Italian government's call for collective action. Thus, people became an active part of mobilising collective responsibility, enhancing the government's plans. A collective identity on the part of the Italian people sustained the mass mobilisation, driven by cohesion, solidarity and a deep cultural trauma from COVID-19's dramatic effects. Popular culture and Italy's long traditions also helped to form the collective identity of #istayathome. This study found that calculative practices acted as a persuasive technology in forming this collective identity and mobilising people's collective action. Numbers stimulated the cognitive, moral and emotional connections of the social ties shaping collective identity and responsibility. Thus, through collective identity, calculative practices indirectly influenced mass social behaviors and the social movement.

This study offers a novel theoretical perspective and empirical knowledge to explain how government power affects people's culture and everyday life. It unveils the sociological drivers that mobilise collective behaviors and enriches the accounting literature on the effects of calculative practices in managing emergencies. The study contributes to theory by providing an understanding of how calculative practices can influence collective behaviors and can be used to construct informal networks that go beyond the government's traditional formalities.

This practitioner-focused article highlights a collaborative, school-wide project at a PDS that showcased elementary students’ strengths and talents. Based on the children’s book, The Smart Cookie (John, 2021), teachers and the university professor-in-residence developed professional learning communities, which inspired the creation of a space for all students to demonstrate ways in which they were “smart cookies” that aligned with our comprehensive mission of promoting inclusive practices.

Rooted in professional learning communities, teachers at our PDS spent the first half of the school year learning about chosen topics of social–emotional learning, stamina and neurodiversity. The Smart Cookie Project was created to demonstrate the connections between these topics. Students at the PDS were given the opportunity to create an original project that showcased their creativity, interests and talents. Projects were then displayed during a schoolwide showcase.

The impact of the project and the showcase demonstrated the importance of creating opportunities for both teacher and student innovation. The project brought the community together, allowed students to be viewed through strengths-based perspectives, helped teachers see how their own learning can positively impact their practice and emphasized the need for honoring student choice in the classroom.

The project discussed here can lend itself to fellow PDSs looking to adopt innovative instructional approaches, honor inclusive practices and situate students in places of strength.

Research suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The purposes of this paper are to examine whether and how digital platforms change the nature of centers of calculation, and to improve the understanding of the relationship between digital platforms and accounting.

An in-depth, single case-study design is used to empirically investigate how a Nordic hotel chain competed with global online travel agencies (OTAs) in the quest for the “new oil”—customer data.

The paper demonstrates how the case organization created a local alternative to global digital platforms with the aim of acquiring customer data, thereby moving from a center of calculation (CoC) to what authors label a “center of data appropriation” (CDA). While CoCs are guided by accounting inscriptions that enable “mapping”, CDAs are constructed around accounting inscriptions with other properties that enable digital “mirrors” of the economic domain. The authors find that this has two governing effects. First, multiple centers emerge that compete for access to the periphery. Second, future forms of competition can follow dynamic trajectories, where mutual dependence between CDAs may lead to coopetition.

Scholars have suggested that surveillance capitalism creates market-power imbalances. This study indicates that the transformation of local organizations into CDAs enables them to challenge global digital-platform organizations. Therefore, authors argue that local organizations may retain some market power by establishing local CDAs.

While one-third of Australians live outside major cities, there are ongoing challenges in providing accessible, sustainable, and appropriate primary health care services in rural and remote communities. The purpose of this paper is to explore a partnership approach to understanding and addressing complex primary health workforce issues in the western region of New South Wales (NSW), Australia.

The authors describe how a collaboration of five organisations worked together to engage a broader group of stakeholders and secure commitment and resources for a regional approach to address workforce challenges in Western NSW. A literature review and formal interviews with stakeholders gathered knowledge, identified issues and informed the overarching approach, including the development of the Western NSW Partnership Model and Primary Health Workforce Planning Framework. A stakeholder forum tested the proposed approach and gained endorsement for a collaborative priority action plan.

The Western NSW Partnership Model successfully engaged regional stakeholders and guided the development of a collaborative approach to building a sustainable primary health workforce for the future.

Given the scarcity of literature about effective partnerships approaches to address rural health workforce challenges, this paper contributes to an understanding of how to build sustainable partnerships to positively impact on the rural health workforce. This approach is replicable and potentially valuable elsewhere in NSW, other parts of Australia and internationally.

This paper adds to the literature on societal grand challenges by shifting the focus away from business firms and other formal organizations as key actors in addressing such challenges toward the inherent organizing capacity that lies in the use of language itself. More specifically, we focus on the organizing capacities of metaphor-based communication, seeking to ascertain which qualities of metaphors enable them to co-orient collective action toward tackling grand challenges. In addressing this question, we develop an analytical framework based on two qualities of metaphorical communication that can provide such co-orientation: a metaphor’s (a) vividness and (b) responsible actionability. We illustrate the usefulness of this framework by assessing selected metaphors used in the public discourse to make sense of and organize collective responses to the Covid-19 pandemic, including the flu metaphor/analogy, the war metaphor, and the combined metaphor of “the hammer and the dance.” Our paper contributes to extant research by providing a means to assess the co-orienting potential of metaphors in bridging varied interpretations. In so doing, our framework can pave the way toward more responsible use of metaphorical communication in tackling society’s grand challenges.

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.

Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.

Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.

This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

Many countries have a renewed focus on health inequalities since COVID-19. In England, integrated care systems (ICSs), formed in 2022 to promote integration, are required to reduce health inequalities. Integration is supported by population health management (PHM) which links data across health and care organisations to inform service delivery. It is not well-understood how PHM can help ICSs reduce health inequalities. This paper describes development of a programme theory to advance this understanding.

This study was conducted as a mixed-methods process evaluation in a local ICS using PHM. The study used Framework to analyse interviews with health and care professionals about a PHM tool, the COVID-19 vaccination uptake Dashboard. Quantitative data on staff Dashboard usage were analysed descriptively. To develop a wider programme theory, local findings were discussed with national PHM stakeholders.

ICS staff used PHM in heterogeneous ways to influence programme delivery and reduce inequalities in vaccine uptake. PHM data was most influential where it highlighted action was needed for “targetable” populations. PHM is more likely to influence decisions on reducing inequalities where data are trusted and valued, data platforms are underpinned by positive inter-organisational relationships and where the health inequality is a shared priority.

The COVID-19 pandemic accelerated a shift toward use of digital health platforms and integrated working across ICSs. This paper used an evaluation of integrated data to reduce inequalities in COVID-19 vaccine delivery to propose a novel programme theory for how integrated data can support ICS staff to tackle health inequalities.