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The visible ill-effects of the developmental enterprises in the ex-colonies and the tendency towards technocratic totalitarianism, in many ways, have altered the way modern humans perceived the idea of “progress” and “development” historically since the Cold War. This paper presents a deconstructive-transdisciplinary critique of the pervasive ideology by focusing on three nodal points in the stages of “development”: (1) the rise of technocratic modern science; (2) the making of the Third World; and (3) de-legitimisation of its indigenous knowledge paradigms.

Drawing on the first-hand accounts of the researchers, social scientists, activists and environmentalists, this paper presents an extensive critique of the violence involved in the development enterprises and recommends possible ways to move beyond the developmental hegemony. This paper is a theoretical investigation that adopts an interpretative, pluralistic, transdisciplinary approach, in order to deconstruct the development ideology and analyse the ramifications of the developmental propaganda and practice as they unfolded in the Global South.

This paper highlights the need to decondition the social imaginary from the hegemony of developmentalism and its by-product scientism and “technological rationality” for an inclusive, pluralistic, democratic social order.

The focal area of this work is India in particular and Global South in general. It studies the era between the 1950s and 1980s when the major development enterprises took place and studies the consequences they entailed.

The scope of this paper encompasses every socio-economic, ecological and epistemological domain affected by the detrimental effects of the developmental enterprises in the Global South.

The originality of this work lies in its transdisciplinary approach. The scope of this paper is extensive and covers nearly every domain of human existence that has been affected by the development debacle and technocratic totalitarianism in the post-War era.

The author aims to walk beside the singular privileged class of White women’s suffrage feminist origin story to (re)construct plausible feminist fragmented threads as antenarratives in the context of business management education. To accomplish this (re)assembling of threads, the author examined two North American business trade publications created and used within two business schools, Harvard University’s Harvard Business Review (HBR), established in 1922, and Western University’s The Quarterly Review of Commerce (The Quarterly), established in 1933.

The author carefully reviewed almost 4,000 articles from HBR and The Quarterly, focusing on 308 articles that addressed the experiences of complex women. With this subset of collected articles, the author highlighted overlooked details, accidents and errors, generating interest and curiosity about the emergence of these fragmented and paradoxical origins that align with Foucault's histories of errors. By grouping these narrative fragments into themes and conducting a critical discourse analysis that incorporated influences from the external environment, the author reconstructed plural feminist origins antenarratives.

The themes discovered, including women as consumers, explicit working women concerns, women as authors/coauthors, diversity and social justice initiatives, and women in higher education/training, are not merely descriptive observations. They are the building blocks for identifying and analyzing the power relations circulating among feminist origins antenarratives within management education circles. These antenarratives include shedding light on women working in capitalist contexts, the educational needs of business women, and men and naming (but not breaking) the “mythologies” of women at work. These findings are transformative to the understanding of plural feminist origins.

The uniqueness of this work lies in its threefold contributions: moving away from the notion of a singular feminist origin story and instead embracing the complexity of multiple, paradoxical and incomplete origins; shedding light on the spectrum of power relations – ranging from productive to oppressive – that shaped the experiences of women in two management educational circles during the first half of the 20th century; and introducing the concept of inflection points, which underscores the fluidity of knowledge.

This paper aims at contributing to our understanding of how self-settled Syrian refugees (registered and non-registered) use informal practices to forge their non-political agency and how this agency could be considered as political acts.

This paper was conducted per the qualitative data analysis (in-depth interviews and participant observation), attributed to the critical ethnographic approach, through which refugees’ everyday struggle is explored, additionally, that was incorporated with the analysis of Syrians’ Facebook groups and formal sources.

The research paper concluded that everyday struggle strategies are considered as political acts by acquiring rights that many self-settled Syrian refugees are stripped of by international humanitarian agencies and host government. Hence, registered and unregistered refugees equally forge what is called “informal citizenship” through their presence via a blend of agency forms ranging from hidden agency to explicit one and via their incorporating into the informal contexts, leading them to carve a position of semi-legality that help them to circumvent the formal structural hardship.

This paper endeavors to study how urban refugees as change agents can convert their illegal presence to “probably refugeeness” to unsettle the prominent recognition of them as illegal non-citizens in southern cities.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

This paper critiques the scope of neurotechnologies in significantly expanding the epistemological field of tourism and warns of their potential to undermine the cognitive capacity of tourists to act responsibly and responsively.

This study explores the intersections of neurotechnologies and tourism through an analysis that entails a two-step process: firstly, identifying key themes and debates within neurotourism literature; secondly, critically evaluating these discussions through the lenses of social tourism theory and neuroethics.

Firstly, the work questions the potential of neurotechnologies to significantly expand epistemological boundaries concerning a perennial question in tourism studies: namely, the goal pursued by tourists. Secondly, the paper introduces the framework of an ethics of neurotourism, which can aid in developing the ethical research agenda on neurotechnologies applied to tourism. This framework is used to argue that one of the key risks associated with the use of neurotechnologies in tourism is their capacity to encourage non-responsive and non-responsible tourist behaviour.

Both due to the traditional lack of interest in philosophy in tourism and the pro-business orientation of the tourism academy, critical studies on the relationship between neurotechnologies and tourism are limited. The primary contribution of this work is to underscore that the implementation of neurotechnologies in tourism not only has the potential to foster non-responsible behaviour by undermining tourists’ cognitive capacities to act responsibly, but also can diminish their responsiveness. In a neural context where tourists may already exhibit a reduced inclination towards moral engagement, this reduction in responsiveness can be particularly significant.

This paper aims to explore why a country with significant under-investment in water infrastructure has not successfully imposed domestic water charges. Drawing on an economization lens, it examines how an economy emerged in the imposition of water charges but was subsequently hidden due to their politically motivated suspension.

Drawing on documentary evidence, a theoretically informed examination of the “economization” process is set out. This examination recognizes the central role sustainability plays in water management but illustrates how sustainability must be integrated with environmental, social, economic, cultural and political factors.

The findings set out the challenges experienced by a state-owned water company as they attempt to manage domestic water charges. The paper reveals that while the suspension of water charges has hidden the “economy” within government subvention, the economic and sustainable imperative to invest in and pay for water remains, but is enveloped within a political “hot potato” bringing about a quasi-political/quasi-economic landscape.

The findings demonstrate how the effective and sustainable management of domestic water supply requires collaboration between multiple participants, including the government, the European Union, private citizens and the water protest movement.

While highlighting the challenges faced by a country that has seriously under-invested in its water resources, the paper reflects the societal consequences of charging individuals for water, raising important questions about what water actually is – a right, a product or a political object.

Showing how an economy around domestic water supply in Ireland was revealed, but subsequently hidden in “the political”, the paper illustrates how sustainability is as much about economics and politics as it is about ecological balance and natural resources.

This study aims to characterize the experiences of health professionals participating in an exploratory randomized controlled trial designed to improve hearing and vision among older adults without dementia receiving the in-home health services provided by Norwegian municipalities.

Semistructured individual and paired interviews were conducted by nine health professionals from five municipalities to explore health professionals’ experiences with the intervention. The data were analyzed using content analysis.

Three main categories of experiences were identified: (1) participating in the intervention, (2) emerging new knowledge and (3) developing in-home health services. The mutual collaboration between health professionals and service recipients during the screening process led to a more-thorough understanding of the service recipients’ needs and resources, enabling personalized advice and guidance.

In-home interventions have the potential to improve the quality of life of older adults with hearing and vision impairments. Given the promising outcomes of such interventions, future research should (1) investigate their effects on changes in behaviors and attitudes, (2) integrate technological advancements and (3) explore environmental modifications to further enhance the quality of life of older adults in various settings.

The health professionals in this study enjoyed assisting the service recipients in receiving in-home health services by screening their hearing, vision and indoor lighting conditions. The trial enabled the health professionals to provide personalized advice, and to motivate and guide the service recipients toward actions to remedy their impairments.

The health professionals recommended hearing, vision and indoor lighting screening to be a routine municipal service because it would safeguard independence, prevent falling and maintain the quality of life of service recipients. However, additional resources are needed to implement these recommendations.

In-home interventions have the potential to improve the quality of life of older adults with hearing and vision impairments.

This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.

The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.

The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.

The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.

The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.

Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.

We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.

This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.