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Accounting research has traditionally been concerned with how accounting enables the organization of production. In contrast, raises the issue of how accounting is implicated in the production of the organization. Organizations are embedded in wider society, but a crucial element in their formation is that they become (and remain) differentiated from their environments. Uses the idea of boundary maintenance is used to understand how this differentiation is achieved. Boundaries are conceptualized in two ways, first, as thresholds and, second, as binding structures. Considers accounting, as information, as a system of accountability, as a moral order and as a legitimating institution in the context of the production and re‐production of the organization through the management of boundaries.

The purpose of this paper is to examine how accounting is implicated in the creation and maintenance of organizational boundaries. The analysis focuses on organizations subjected to conflicting objectives as a result of new public management (NPM) reforms.

The analysis is based on case studies of four cultural organizations (Show Caves) in Greece. Data are collected from semi-structured interviews, informal discussions and document analysis. The paper draws on Bourdieu’s concepts of “field”, “capital” and “habitus” and Llewellyn’s analysis of organizational boundary maintenance.

The study observes that NPM reforms contributed to shifting organizational boundaries – from cultural/archaeological to economic/financial and this resulted in conflicting organizational objectives. This subsequently created conflicts between key actors (municipal politicians, professional managers and anthropologists). These actors, depending on the positions (and habitus) they occupy, and the capital (political, cultural and symbolic) they hold, are able to bargain for resources (economic capital). The conflicting objectives (archaeological/cultural/historical, political and commercial) that emerged and the tensions that arose between the key players shaped the identities and boundaries of the Show Caves.

The study makes an original contribution by revealing the complexity and struggle between actors and the role of accounting in managing the boundaries. For example, the study explains how financial threshold and accountability structures function within these cultural organizations that are subjected to conflicting objectives in the context of NPM reforms.

Incident sites can be described as the joint work site of the emergency services, where one of their challenges is to interact with the public. The purpose of this paper is to study how this interaction is structured by the emergency personnel's jurisdictional claims.

This paper rests upon qualitative method and in-depth interviews. In total, 28 people have been interviewed, out of which 13 are emergency personnel and 15 are unaffiliated volunteers. The interview material has been analysed qualitatively and thematically by the authors.

The findings show that the interaction between emergency personnel and unaffiliated volunteers can be described in terms of three different boundary practices: cordoning off, division of labour and conversation, varying in degrees of inclusion and exclusion. The result shows that the emergency personnel's relationship to volunteers is ambivalent, as they are both seen as an uncertain element at the incident site in need of control and as a valuable source of information.

While most other studies have been focusing on the interaction between emergency organizations, the authors have investigated the interaction between emergency organizations and a group previously unstudied: unaffiliated volunteers. While sociologists in the field of boundary work normally describe boundary practices in terms of negotiation, sympathizing with the concept of negotiated order, the results point to the fact that boundaries are not necessarily a subject for negotiation.

The notion of “boundary” is central in both consumer acculturation research and migrants’ daily experience within and beyond the market. Yet, scholars have rarely questioned this concept and thus made it a taken for granted that conceals more than it reveals. Our study aims at moving from the etic notion of boundary we use as consumer acculturation scholars to an emic notion of boundaries, here grounded on an ethnographic inquiry of Moroccan mothers and daughters in France. This chapter shows that (1) the notion of boundary is much more articulated than expected, since migrants may use up to five different typologies of boundaries (national, ethnic, religious, biographical, and generational) in order to organize their experience; (2) first and second generations tend to attribute different meanings to these boundaries; and (3) boundaries represent problematic conceptual references in migrants’ life, which ask for specific coping strategies (crossing the borders, melting the borders, and pushing the borders). Overall, this chapter provides a more sensitive, blurred, and critical representation of boundaries, which – we hope – will stimulate sounder acculturation research. With reference to the limitations of our work, while we identify the variety and interpretive heterogeneity of boundaries migrants use to frame their experience, we limitedly address how such boundaries are performed.

The aim of this paper is to analyse how the impacts of tourism are perceived by a local population and which factors affect the relationship between impacts and perceptions' formation, with specific consideration of the framework in a mountain resort. For this purpose, the paper explores the existing literature on issues related to host perceptions and attitudes and involves a primary data collection in the mountain community of Folgaria in Northern Italy.

The number and quality of the questionnaires collected allowed a quantitative analysis of the hosts' perceptions and attitudes to be performed, and a cluster analysis has demonstrated the existence of different groups within which members have common features and similar perceptions and attitudes.

In general, this research work has revealed a recognition by the residents of the positive economic impacts of tourism. Also, the social and cultural impacts are recognized to be positive, but at a lower degree. In terms of the future tourism polices, the different groups identified in the cluster analysis exert different positions.

The paper presents the first study of residents' perceptions and attitudes applied to a small mountain community.

Sustainability is well understood to encapsulate economic, environmental and societal parameters. The efficiency of maintenance interventions for historic buildings is no exception and also conforms to these broad factors. Recently, environmental considerations for masonry repair have become increasingly important and this work supports this growing area. The purpose of this paper is to give insight on how an option appraisal approach of “Green Maintenance” modelling for historic masonry buildings repair practically determine and ultimately substantiate the decision-making process using a calculation procedures of life cycle assessment, within delineated boundaries.

Calculation procedures of the model enables an assessment of embodied carbon that is expended from different stone masonry wall repair techniques and scenarios for historic masonry buildings during the maintenance phase.

It recognises the importance roles Green Maintenance model can play in reducing carbon emissions and underpins rational decision making for repair selection.

It must be emphasised that the calculation procedures presented here, is not confined to historic masonry buildings and can be applied to any repair types and building form. The decisions made as a result of the utilisation of this model practically support environmentally focused conservation decisions.

The implementation of the model highlights the efficacy of repairs that may be adopted.

The paper is a rigorous application and testing of the Green Maintenance model. The model relays the “true” carbon cost of repairs contextualised within the longevity of the materials and its embodied carbon that consequently allows rational appraisal of repair and maintenance options.

According to popular belief, transparency is a versatile tool for the governance of organizations: it is supposed to help in mitigating problems such as corruption, economic deficiencies, and a lack of legitimacy. However, is it a truly effective panacea, as it has been envisioned by its advocates? Empirical research gives reason to doubt, indicating that there is a wide gap between the idealized expectations of transparency and its practical merits. Organizations face severe difficulties when they try to implement such measures, especially because their daily activities often deviate significantly from societal expectations. Putting a combination of Erving Goffman’s frontstage/backstage theory and Niklas Luhmann’s sociological systems theory to use, this chapter conceptualizes organizations as social entities constantly engaged in boundary-maintenance, which not only comprises – in Luhmannian terms – “operative closure” (the autonomy of a system from direct influence of its environment) but also boundaries of visibility. It is thus not at all surprising that organizations regularly try to circumvent the implementation of transparency and develop new practices of secrecy. This chapter outlines an integrative conceptualization that enables researchers to reject mundane visions of how transparency ought to improve organizations, and suggests new pathways for empirical research.