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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.

This paper analyzes how the use of unmanned aerial vehicles (UAVs) or “drones” in foreign interventions abroad have changed the dynamics of government activities domestically. Facing limited or absent constraints abroad, foreign interventions served as a testing ground for the domestically constrained U.S. government to experiment with drone technologies and other methods of social control over foreign populations. Utilizing the “boomerang effect” framework developed by Coyne and Hall (2014), this paper examines the use of drones abroad and the mechanisms through which the technology has been imported back to the United States. The use of these technologies domestically has substantial implications for the freedom and liberties of U.S. citizens as it lowers the cost of government expanding the scope of its activities.

Revenge travel has become a prominent touristic behaviour on a global scale. The study delves into the phenomenon of ‘revenge tourism’ and its far-reaching implications, emphasising the boomerang effects it triggers. This study proposes conceptual framework that examines the boomerang effects of revenge tourism (economic, environmental and social) and explores their relationship with the SDG8 (Decent work and economic growth), SDG12 (Responsible consumption and production) and SDG14 (Life below water). The study finds that the boomerang effects of revenge tourism positively impact all three Sustainable Development Goals (SDGs). It establishes a positive relationship between ‘tourism demand’ (RT1) and its ‘economic impact’ (BE1), along with a positive connection between ‘travel behaviour’ (RT3) and both its ‘environmental impact’ (BE2) and ‘social impact’ (BE3). Additionally, a positive effect of ‘destination image’ (RT2) on ‘travel behaviours’ (RT3) is observed. This underscores the tourism industry's inherent capacity to navigate and mitigate economic repercussions arising from the COVID-19 pandemic. The study concludes by emphasising that while COVID-19 is temporary, sustainability implies permanence through optimal resource utilization and maximising benefits for conservation and local communities. Practical implications are discussed as final thoughts, providing actionable insights for the tourism industry.

Corporate managers must find a way to communicate their CSR activities to stakeholders without creating a boomerang effect where the CSR messages create resentment of instead of support for the corporation. One alternative is to use social media channels because they are low cost and can use a soft sell approach, thereby reducing the likelihood of a boomerang effect. However, using social media messaging about CSR challenges managers to attract followers to those social media channels. This chapter explores the use of gamification, the use of gaming features in the CSR messaging, to present CSR messages. The case study of Kraft’s “Two-Minute Drill” is used to illustrate how gamification can be used to promote social media-based CSR messaging.

A case study method is used to illuminate how Kraft used gamification to increase the audience for its anti-hunger CSR efforts. Kraft used the “Two-Minute Drill” game to attract people to their effort to fight hunger.

The “2-Minute Trivia Drill” seemed to overcome the CSR promotional communication concerns of tone and cost. The dominant message and theme is feeding the hungry. The tone on the Facebook page and the game itself is subtle in relation to the Kraft brand because Kraft appears in the background through its logo, name, and the names of prominent Kraft products. The stakeholders are treated as the drivers of the CSR effort because the individuals playing the game are what create the donations from Kraft. Donations could even be personalized. None of the comments posted to the Kraft Fight Hunger Facebook page questioned the expense of the project. Overall the comments were very favorable suggesting there was no boomerang effect from the game.

The study offers only one case study of gamification in CSR communication. More cases are necessary to draw stronger conclusions about the utility of gamification for CSR communication presented via social media. Moreover, more direct measures are needed to assess how stakeholders feel about CSR messages using gamifications and if the strategy can consistently prevent a boomerang effect.

The implications from the case study are that gamification can be an effective way to attract stakeholders to social media-based CSR messages and to generate positive reactions to the CSR messaging.

This chapter is one of the first detailed explorations of gamification as a means to avoid the dangers of the CSR promotional communication dilemma (stakeholders wanting CSR information but reacting negatively to the promotion of CSR activities).

The aim of this paper is to analyse the recent changes in the role played by Africa as a traditional natural resources supplier for the world economy in a multipolar context. We highlight, on the one hand, how Africa remains a prominent supplier of critical minerals needed for information and communication technologies (ICT), including platinum, vanadium, coltan, chromium, manganese, zirconium, etc., and how the boomerang effect results in Africa also importing electronic waste. On the other hand, we show how the BRICS’ growth model, based on a very intensive use of natural resources acquired through international trade, is now being fuelled by Africa too. BRICS countries (especially China and India) are making foreign direct investments in Africa using their state companies to ensure the supply of natural resources under favourable economic terms. Thus, Africa appears as a disputed territory between the old domination of the advanced capitalist countries and emerging powers like the BRICS. However, this should not mask the fact that the European Union and North America are still the dominant foreign powers in the continent. Finally, we discuss which scenarios are open to further this multipolar moment, particularly in the wake of the great crisis.

This contribution conceptualizes the politicization of MNCs from outside – the processes by which MNCs become confronted with demands for regulation and engage in political contestation with other non-state actors. It compares two global industries, athletic footwear and toys, to show that the dynamics of politicization follow different trajectories, which are only partially to explain with structural differences across industry fields. If politicization leads to increasing political functioning of business or to a depoliticization of criticism depends to a great extend on the agency of business and their capacity to strategically counter mobilization, but also on the difficulties for activist to construct continuing collective action across a diverse range of cultural-institutional settings.

One of the library’s most enduring roles has been information provision. It remains especially important today as libraries transition from passive storehouses of books into active community living rooms that offer not just information but a variety of different user experiences. Some libraries have responded by implementing new approaches to information provision that appear to fit this new vision. One such approach is roving information service. Using portable forms of information technology for assistance, librarians now roam the library floor, meeting users where they are rather than the other way around. Its advocates laud its flexibility and user-centeredness. But do roving models support this new, user-centered vision of the library? The answer lies in a deeper understanding of the library floor as a social space and how roving models of service affect perceptions of “centeredness” within it. This report reviews the results of an exploratory, qualitative study involving three libraries: two that use a hybrid model of roving service and one library that uses a fully roving model. The study’s findings indicate that indeed roving service can help create user-centered forms of library space, but a library’s method of implementation will matter.

This chapter addresses the “Taylorism–Fayolism–Weberism (TFW) virus,” a metaphor developed to highlight how organizational features recommended by each of these three management theorists produce dysfunctions that create unintended hidden costs that adversely impact organizations and their employees. The virus leads to an ideology where cost cutting is seen as the best means to improve an organization’s performance. We explore the problematic features of the TFW virus: hyperspecialization, separation of work design from work execution, and depersonalized job descriptions designed for workers who are falsely assumed to be lazy. We then address how these organizational features are related to micro dysfunctions and hidden costs (e.g., poor work organization) that accumulate into macro-level dysfunctions and costs that form the features of the risk society envisioned by Ullrich Beck (1992). These dysfunctions collectively threaten human and planetary existence. Next, we describe how the socioeconomic approach to management (SEAM) can address the TFW virus in ways that manage and remediate micro, macro, and planetary risks that emerge from a globalized enterprise. We conclude by offering a hopeful agenda for research on how to use SEAM to more effectively manage the emerging micro and macro dysfunctions and impacts of the world risk society.

Austrian insights on the limits of central planning, the pervasiveness of knowledge problems, and the importance of the entrepreneur in coordinating social change have yielded substantive contributions to the literature on how individuals and communities respond to both natural and unnatural, or manmade, disasters. Austrian economists have examined the political economy of natural disasters, disaster relief and recovery efforts, the economic effects of extended wars, post-conflict societal reconstitution, and the effectiveness of humanitarian aid. This literature advances two main findings: (1) that centralized governments are likely to be ineffective at providing the goods and services that are necessary for community recovery and (2) that decentralized efforts are better suited to address the needs of society, to discover the best course of action for producing and distributing these goods and services, and to adapt to changing needs, circumstances, and technology. This paper examines the Austrian theories utilized to examine disasters, provides a summary of the recent research on both natural and unnatural disasters, and proposes areas for future research.