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Accounting’s definition of accountability should include attributes of socioenvironmental degradation manufactured by unsustainable technologies. Beck argues that emergent accounts should reflect the following primary characteristics of technological degradation: complexity, uncertainty, and diffused responsibility. Financial stewardship accounts and probabilistic assessments of risk, which are traditionally employed to allay the public’s fear of uncontrollable technological hazards, cannot reflect these characteristics because they are constructed to perpetuate the status quo by fabricating certainty and security. The process through which safety thresholds are constructed and contested represents the ultimate form of socialized accountability because these thresholds shape how much risk people consent to be exposed to. Beck’s socialized total accountability is suggested as a way forward: It has two dimensions, extended spatiotemporal responsibility and the psychology of decision-making. These dimensions are teased out from the following constructs of Beck’s Risk Society thesis: manufactured risks and hazards, organized irresponsibility, politics of risk, radical individualization and social learning. These dimensions are then used to critically evaluate the capacity of full cost accounting (FCA), and two emergent socialized risk accounts, to integrate the multiple attributes of sustainability. This critique should inform the journey of constructing more representative accounts of technological degradation.

In October, 1908, a report was issued by the Medical Officer of Health for the City of London relating to the unsatisfactory manner in which soda water was manufactured at that time in the London district, and to the means that had been used after official enquiry to better the methods of manufacture. The circumstances were referred to in this Journal for November, 1908. It will be remembered that at the time reputable members of the trade readily agreed that they should be bound by certain regulations. These regulations had been drawn up by the Medical Officer of Health for the City of London and related to inspection of premises and examination of plant, water, and materials. As a proof that they had complied with the regulations a certificate was issued to each firm by their trade society, “The London Bottle Exchange and Mineral Water Trade Protection Society, Limited.” This certificate was submitted to and passed by the Medical Officer of Health for the City of London before issue. The arrangement, though good in conception, appears to be faulty in design, and it is desirable, therefore, to offer some criticism.

The purpose of this paper is to assess whether Beck's research method and instruments, which were carried out in 2002 in larger and more research‐based libraries, are applicable to academic libraries of other types and sizes.

This paper reports the results of a year‐long study on the impact of assessment on library decision making in nine small to medium sized academic libraries in the USA. The study replicates Susan J. Beck's 2002 study on the impact of assessment on decision making in nine Association of Research Libraries (ARL) libraries in North America which was carried out in larger and more research‐based libraries. Directors and key administrators were interviewed to gather qualitative data. Two survey instruments were used to gather quantitative data: Beck's “Factors in decision‐making” survey and “Do you have a culture of assessment?” survey adapted from Amos Lakos (University of California at Los Angeles) and Betsy Wilson (University of Washington) – 1998; revised and updated by Shelley Phipps (University of Arizona) – 2002; additional revisions by Julia Blixrud – 2003. Qualitative data are transcribed and weighted. The quantitative data are run through standard statistical tests. The authors discuss their experience with the survey instruments and compare the results of their survey with those of Beck's.

Beck's method is transferable to different types of library, where similar findings result.

The paper offers insights into using performance measurement for decision making in mid‐sized academic libraries.

As money has come to play a central role in modern society the risk of losing money, financial risk, is a major concern for individuals and societies. Yet the understanding and analysis of financial risk in modern finance theory is very weak and incomplete. Its definitions are muddled with risk management issues, implying that only manageable risks are relevant for scientific analysis. There is also an explicit bias towards measurable risks, implying that unmeasurable risks are somehow irrelevant. Risk analysis in finance is devoid of an ethical stance, a prerequisite for any reasonable discussion of risk. Beck's ‘Risk Society’ is a powerful critique of modern science and its inability to deal with the significant increase in social and ecological risks created by modern industrial society. This paper uses concepts generated by Beck to unravel the various dimensions of financial risk, many of which have hitherto been ignored in the mainstream finance literature. It reveals the extent to which the analysis and understanding of risk in modern finance theory is partial and incomplete. Suggestions are then made for how the analysis of financial risk could be modified to include a wide range of individual, ethical and societal dimensions.

This paper aims to focus on flow boiling heat transfer in an asymmetrically heated minichannel. Two-dimensional inverse heat transfer problem was solved using the Trefftz and Beck methods. The primary purpose was to find an enhanced surface that could help intensify heat transfer.

The experimental set-up and methodology for FC-72 boiling heat transfer in two parallel vertical rectangular minichannels with smooth or enhanced heated surfaces was presented. The heat transfer coefficient was calculated using the Trefftz and Beck methods.

The results confirm that considerable heat transfer enhancement takes place when selected enhanced heated surface is used in the minichannel flow boiling and that it depends on the type of surface enhancement. The analysis of the experimental data revealed that the values and distributions of the heat transfer coefficient obtained using the Beck and Trefftz methods were similar.

Many studies have been recently devoted to flow boiling heat transfer in minichannels because of the rapid development of high-performance integrated systems generating large amounts of heat. Highly efficient small-size cooling systems for new-generation compact devices are thus in great demand.

The present results are original and new in the study of cooling liquid boiling in minichannels with enhanced heated surfaces that contribute to heat transfer enhancement. The paper allows the verification of state-of-the-art methods of solving the inverse problem by using empirical data from the experiment. The application of the Trefftz and Beck methods for finding a solution of the inverse heat transfer problem is promising.

This article explores the concept of ‘risk’ that is both an epistemological tool and major facet of “late modernity” (Delanty, 1999). During the 1970s, the use of the notion ’risk’ was mainly confined to ‘natural sciences’, when the concept was used to analyse and improve the ‘security’ of technological systems (Giddens, 1990). According to Delanty (1999) it was not until the 1980s and 1990s that social science based ‘disciplines’ discovered the importance of the topic in relation to changes affecting modern society. In particular, the disciplinary development of Sociology, for example, has discovered ‘risk’ as one of the important aspects of neo‐liberalism and modernity (Beck, 1992; Giddens, 1990; Luhmann, 1993; Delanty, 1999). Sociological conceptions of risk are rapidly changing the role of social science (Delanty, 1999). For example, Delanty (1999) claims that there are studies on epistemology or legitimation of risk knowledge. The conflict between sociologically informed concepts of ‘risk’ and the more traditional, probabilistic calculations of risk represent a contest of competing social philosophies and visions about the future development of human and financial resources, relationship between economic growth and environmental protection, role of government and individuality, and projections and visions about the future it can be argued. A sociologically informed understanding of risk illustrates the interconnectedness of an “ageing population,” social policy and social life. From this perspective, risk is more than a calculation of costs and benefits, it is a theoretical mechanism for weighing different sets of political orientations which impinge on the positioning of individuals and populations.

This paper explores the subpolitical role and main characteristics of a specific accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of sustainability reporting boundaries affects the definition and distribution of social risks along the supply chain, particularly the risks related to working condition and human rights.

The paper draws on Beck's (1986) exploration of the ways in which techno-economic spheres offer opportunities for the politicisation of new areas. It is argued that the sphere of sustainability reporting offers that opportunity for the politicisation of supply chains. Using the case of Inditex, the historical context of initiatives relating to the ready-made garment (RMG) industry at global, European and industry level as well as media coverage on the entity are analysed; this is correlated with the analysis of boundary setting in relation to sustainability reports, focusing specifically on working conditions.

The analysis suggests that accounting technologies that set contested boundaries are subpolitical, that is, defined outside traditional political processes. The paper finds that the way social risks are framed along the supply chain renders them invisible and impersonal and that the framing of these risks becomes endless as they are contested by different groups of experts. Setting sustainability reporting boundaries has subpolitical properties in producing and framing those risks, whilst is simultaneously limited by the inherent politicisation of such an exercise. The questionable legitimacy of sustainability reporting boundaries calls for the construction not only of discursive justifications but also of new possibilities for political participation.

The analysis is limited to working conditions along one organisation's supply chain.

The contribution of this paper is threefold: (1) It studies in-depth how working conditions in global supply chains are portrayed in sustainability reports. (2) It answers the call to study accounting technologies themselves, in this case sustainability reporting boundaries. (3) It extends Beck's work on global ecological dangers to working conditions in global supply chains to explore how sustainability reporting boundaries are subpolitically involved in the definition and distribution of social risks along the supply chain.

The purpose of this paper is to develop a staged theoretical argument regarding whether non‐governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy activities.

The paper is primarily theoretical and conceptual, developing a structured, conditional and staged model illustrated with empirical examples.

The paper finds depending upon the theoretical arguments accepted at each stage of the model, the advocacy activities of an NGO may be considered to cause a widespread and often unintended negative impact upon the lives of many stakeholders who are either close to, or remote from, the NGO. Also, that depending upon the theoretical position taken regarding the scope of accountability, all entities – including NGOs – may be regarded as responsible and accountable for the impacts which their activities directly and indirectly cause to a broad range of stakeholders.

The model is primarily theoretical, so it can benefit from empirical studies to assess its applicability in practice. It also has the scope to be applied in assessing the responsibility and accountability of a range of other entities for their advocacy – such as businesses, religious bodies, political parties, and academics.

The paper presents a ontribution to the growing debate on NGO accountability.

The paper uses the synthesis of various philosophical positions to develop a conditional, staged model which may be used to establish whether NGOs (and other organisations) can be regarded as having responsibilities and accountabilities for the direct and indirect impacts of their advocacy activities on a broad range of stakeholders.

This paper explores accounting change in the product development department of a small UK chemicals manufacturer. An institutional framework of accounting and a framework of power mobilisation help tease out the dynamics of the processes of change. The case highlights power over resources, decision making and meanings as being key facilitators to the implementation of accounting change. It also demonstrates barriers to change and conflict which emerge as new accounting routines fail to impinge on existing laboratory ways of thinking. Focusing on the processes of accounting change within a specific organisational setting illuminates aspects of the change process which more conventional “static” approaches would likely ignore.

Our point of departure is a reservation concerning the validity of cosmopolitan ideas in response to 9/11. Cosmopolitanism in the social and political sciences plays an important role in the reconstruction of conceptual tools, the diagnosis of the current epoch and the creation of new normative standards. Its key motif, however, that of epochal change from a nationally-based to a cosmopolitan world order, is prematurely dismissive of traditional categories and assimilative of a normative vision. The separation of the present from the past is as overstated as is its conflation with the future.