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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.