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This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

This paper explores the challenging nexus of police custody, risk and intra-organisational boundaries in the context of a recently reformed national police service. Police custody is an often-hidden aspect of policing, away from the public gaze and scrutiny. Although there is increasing recognition of the importance of rural policing (e.g. Harkness (2020); Mawby and Yarwood (2011); Ruddell and Jones (2020); Yarwood and Wooff (2016)), there has been little or no focus on rural police custody. This paper seeks to begin to redress this by focussing on the challenges faced by rural police custody in the context of large-scale organisational change.

This paper draws on data from a study funded by the Scottish Institute for Policing Research (2016–2018), entitled “Measuring Risk and Efficiency in Police Custody in Scotland”. The paper adopts a qualitative methodology to develop an understanding of the varying nature of police custody across Scotland. Two contrasting case study locations were selected, one urban and one rural. 12 semi-structured interviews and 15 hours of observation were carried out. Data was transcribed, coded and analysed and thematic analysis enabled themes to be developed. This paper draws on the data from the rural custody suite.

Drawing on the theoretical framework of Giacomantonio (2014) and more recent considerations of abstract policing Terpstra et al. (2019), this paper offers insights into the ways that police custody in rural Scotland has been organised, against the backdrop of challenging organisational change. I argue that as policing services in Scotland have become increasingly “abstract” from communities, police custody as a national division has witnessed the impact of this more greatly than other parts of local policing. Intra-organisational management around staffing has led to complex management of risk, illustrating some of the challenges of national organisational change on police custody.

This paper focuses on the impact of large scale organisational change on rural police custody and intra-organisational relationships and dynamics. Rural policing is still a largely neglected area of study and rural police custody is even less understood. This paper therefore provides an original contribution by focusing on this under-researched area of policing. It also illustrates complexity around risk, staffing and management of people being held in rural police custody suites. It is therefore of value to policing scholars in other contexts, as well as rural criminology more generally. It has applicability to international contexts where macro level policing reform is occurring.

Access to clean drinking water is a major encumbrance in developing countries. In Ghana, urban water supply is below internationally recognised standards, especially among the urban poor, sub-urban and rural communities. Stakeholders and institutional inefficiencies may be hindrances facing the Ghanaian water supply process. Therefore, this study aims to appraise the motivational factors and outcome of stakeholders’ engagement and identify the factors that influence effective institutional management of urban water supply in Ghana.

Sequential exploratory mixed methods were adopted and analysed to proffer answers to the research questions. Nineteen participants and 521 respondents were sampled for the qualitative and quantitative phases.

Findings reveal that the institutional processes and stakeholder engagement significantly influence the effectiveness of the management of urban water supply in Ghana. Findings identified 35 motivational factors and categorised them into the health of the population, socio-economic, technological and innovation trends, policy reform and adaptive governance. Also, the 22 institutional factors identified were categorised into three groups: regulatory framework, ethics for managing water supply and the culture of managing water supply.

Besides the study addressing the theoretical gap regarding which variables are germane in influencing the effective management of urban water supply, the study may be among the top studies that have appraised the role of stakeholders in the institutional management of urban water supply in Ghana.

The prevalence of exposure to adversity is elevated in autistic populations, compared to neurotypical peers. Despite this, the frequency and nature of early adverse experiences are not well understood in autistic adults, with several underlying methodological limitations in the available literature. The purpose of this study is to systematically synthesise and analyse the prevalence of childhood adversity in this marginalised population, in accordance with the adverse childhood experiences (ACEs) framework.

Peer-reviewed empirical research articles were systematically searched for from electronic databases and screened against established inclusion criteria. Pooled prevalence rates for individual ACE types were calculated.

Four papers were included (N = 732), all of which used a predominantly or exclusively female sample. Only sexual abuse was reported in all papers, with a pooled prevalence rate of 38%. Physical abuse and emotional abuse were less frequently explored, with two papers reporting on these ACEs, though obtained comparable and higher pooled prevalence rates (39% and 49%, respectively). Pooled prevalence rates could be calculated for neither neglect nor “household” ACEs because of insufficient data. The limited state of the evidence, in conjunction with high levels of heterogeneity and poor sample representativeness found, positions the ACEs of autistic adults as a critical research priority.

To the best of the authors’ knowledge, this study is the first to systematically synthesise the prevalence of early childhood adversities, as conceptualised in accordance with the ACEs framework, in adults with autistic traits.

This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common curricular resources depict an American icon with a complicated past.

In this paper, the author conducted a content analysis of biographies and expository compilations featuring Sanger. The entire data pool were sampled and analyzed.

The trade books, particularly the biographies, historically represented Sanger in most categories. Sanger's international direct action and eugenics were two misrepresented areas. Expository compilations, with more limited space than biographies, contained more omissions and minimized or vague depictions of key areas. Findings did not appear dependent upon date of publication.

This study explores an icon of America's free speech battles and birth control rights at a time when culture wars are shaping current events. No researchers have previously explored Sanger's historical representation within trade books.

This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.

This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.

Findings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.

The case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

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.

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

The ageing and disabled population is fast growing, which emphasises the need to effectively modify current homes and environments to support healthy ageing and increasingly diverse health needs. This paper aims to bring together findings and analyses from three adaptations-focussed projects, drawing on perspectives from key stakeholders alongside the lived experiences of service users acquiring adaptations.

Following an Adaptations Framework developed from interviews and focus groups with older people and key stakeholders, the paper discusses barriers experienced by older people and front-line workers in receiving and delivering adaptations through all stages of the process.

This paper reveals how experiences around adaptations might diverge with unseen, hidden investment and need amongst individuals, and how conceptual and cost-focussed evidence gaps impact wider understandings of adaptations delivery. In so doing, this paper highlights how the adaptations process is perceived as a “fight” that does not work smoothly for either those delivering or receiving adaptations services.

The paper suggests a systematic failure such that the adaptations process needs to be rehauled, reset and prioritised within social and public policy if the housing, health and social care sectors are to support healthy ageing and prepare for the future ageing population.

The paper brings together insights from key stakeholders alongside service users' experiences of adaptations to highlight key policy drivers and barriers to accessing and delivering adaptations.

This paper aims to offer a new history of management by tracing a religious dimension of scientific management. The thesis is that the good was foundational for bringing scientific management to success in Taylor’s native Quaker Philadelphia in the 1880s. The paper’s main contribution is to contrast the philosophical origins of Taylor’s ideas in scientific management to his native Quaker roots, and how Taylor, over time, into the 1910s, wrestled with this issue.

The paper is situated in historical interpretivism and subjectivism, leaning on contextual and narrative research on religious morality.

Quaker morality prevented managerial opportunism at Taylor’s Midvale Steel in the 1880s. Conversely, by the 1900s and 1910s, interest conflicts between workers and managers escalated when scientific management moved out of its traditional cultural contexts of Quaker Philadelphia and spread across the USA. The historical implication is, already for Taylor’s time, that scientific management never was the “one-best way” of management.

Future research needs to deepen and broaden research on scientific management when tracing the significance of religion and culture in management thought.

The paper has implications for modern studies of business morality by uncovering the practical relevance of religious business ethics at the outset of management studies.

The historic emergence of scientific management points to a theory of institutional evolution and economic growth, when religiously grounded governance of the firm deinstitutionalized, and institutional economic governance, with different but superior economic advantages, progressed by the 1900s.

The paper suggests an alternative version of the intellectual heritage of management studies by tracing the legacy of Taylor’s Quakerism and how religious and cultural ideas contributed to the formation of science in management.