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This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

Numeracy skills hinder a consumer’s ability to meet nutrition and calorie consumption guidelines. This study extends the literature on nutritional labelling by investigating how a calorie counter, which displays the total amount of calories consumers add to a shopping basket, aids them in making food choices. This study aims to ascertain whether the calorie counter affects food choices and also how individual and situational factors moderate this effect.

To test the developed hypotheses, the authors designed an online shopping experiment and administered it to a national panel of British consumers. This included a sub-sample from the general population who did not report any food-related health conditions (n = 480) and a separate sub-sample from the same population who had reported a food-related health condition or lived with someone who had one (n = 250).

The results of this study show that the calorie counter leads to a large and statistically significant reduction in calories purchased when compared to the no nutritional information condition and a small (but statistically insignificant) reduction in the number of calories chosen by consumers when compared to the nutritional information only condition. The main effect is moderated by individual factors such as whether or not the person has a health condition and shopping situations which involve time pressure.

Although the main effect of the calorie counter was not statistically significant when compared to the nutrition information only condition, the effect was in the correct direction and was statistically significant for consumers who had a food-related health condition. The conceptualisation and findings of this study are not only largely consistent with Moorman’s (1990) nutrition information utilisation process but also suggest that situational factors should be considered when understanding nutrition information processing.

The findings from this study provide the first evidence to suggest that aggregating calorie information through a calorie counter can be a useful way to overcome consumer numeracy biases, particularly for those with existing health conditions and who are most motivated to use nutritional information. Based on the descriptive statistics, the main effect was comparable to the UK’s sugar tax in its impact and the authors estimate this would lead to a reduction in calories consumed of about 5,000 per year, even for consumers who did not report a health condition. Further testing is required with different formats, but these results are encouraging and are worthy of further research.

To the best of the authors’ knowledge, this is the first study to investigate how consumers react to aggregated nutritional information for a basket of products, mimicking a real shopping situation. Such information has the potential to become more relevant and useful to consumers in the context of their overall diets. As technology advances rapidly, there is a need to explore alternative ways of presenting nutritional information, so it connects more easily with consumers. These results point very much to a more targeted and personally relevant approach to information provision, in contrast to existing mass communications approaches.

The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmental damage.

This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change.

The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes.

Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries.

This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience.

By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.

The Internet is a breeding ground for rumors. A way to tackle the problem involves the use of counter-rumor messages that refute rumors. This paper analyzes users' intention to follow rumors and counter-rumors as a function of two factors: individuals' risk propensity and messages' prior endorsement.

The paper conducted an online experiment. Complete responses from 134 participants were analyzed statistically.

Risk-seeking users were keener to follow counter-rumors compared with risk-averse ones. No difference was detected in terms of their intention to follow rumors. Users' intention to follow rumors always exceeded their intention to follow counter-rumors regardless of whether prior endorsement was low or high.

This paper contributes to the scholarly understanding of people's behavioral responses when, unknowingly, exposed to rumors and counter-rumors on the Internet. Moreover, it dovetails the literature by examining how risk-averse and risk-seeking individuals differ in terms of intention to follow rumors and counter-rumors. It also shows how prior endorsement of such messages drives their likelihood to be followed.

The paper explores the hitherto elusive question: When users are unknowingly exposed to both a rumor and its counter-rumor, which entry is likely to be followed more than the other? It also takes into consideration the roles played by individuals' risk propensity and messages' prior endorsement.

This paper aims to share some experiences and practical activities related to the use and management of usage data in the Digital Resource Acquisition Alliance of Chinese Academic Libraries (DRAA) as a reference for library consortia engaged in providing usage statistics services of e-resources to member libraries.

A literature review and online survey are used to analyze the research and practice of e-resources usage statistics conducted internationally. The case of DRAA is introduced to present how DRAA develops usage statistics services and promotes the implementation of the Standardized Usage Statistics Harvesting Initiative (SUSHI) to deliver usage statistics to member libraries. Future developments and enhancements are also described.

The main actions taken by DRAA to develop usage statistics services are as follows: development of the DRAA Usage Statistics Portal to provide a single point of access to usage statistics from participating publishers on behalf of member libraries; development of a SUSHI client, taking the lead in promoting SUSHI implementation to automatically obtain usage statistics in Chinese academic libraries; establishment of a working group on usage statistics and the China Academic Library and Information System/DRAA Standards and Recommended Practices Research Task Group to form a long-term mechanism for monitoring and gathering usage statistics; and strengthening of the understanding and application of standards and best practices for libraries and vendors in China. Scheduled enhancements in the future include a deep analysis and utilization of usage statistics, the promotion of Counting Online Usage of NeTworked Electronic Resources and SUSHI to Chinese academic resource publishers and raising awareness about normalizing usage statistics.

This paper has pertinence and wider implications for library consortia engaged in providing e-resources usage statistics services to member libraries.

Democratic renewal in Sri Lanka as well as a cross the Global South depends on strengthening democratic social movements within varieties of patrimonial capitalism. Patrimonial capitalism, emphasising patron–client relations, coincide with weakening democratic institutional cultures and practices. The dominant corruption/anti-corruption narrative is bracketed with elite class strategies aimed at negotiating a ‘managed corruption’. The realm of representative politics creating consent for patrimonial capitalism is shaped by: ethnic and class relations; the weakening of working-class parties; patriarchal cultures within parties; links with criminal networks; opaque finances and the integration of mainstream media with party patronage.

Democratising the realm of representative politics points towards democratic social movements. The internal dynamics of social movements, their relationships with political parties and collective learning are significant factors that shapes the strategic orientation of social movements. State repression of social movements highlights the need for demilitarisation and the abolition of prisons. The global sense of this local struggle relates to transforming financial markets and platform economies towards notions of financial and digital commons. The integration of different realms of politics, such as representative, movement, life and emancipatory politics, is vital for reinforcing solidarity as the basis for counter-hegemonic struggles.

Food contamination was studied in three catering units of varying sizes, one of which was a self‐service establishment. The conclusions and recommendations are detailed and useful. Existing legislation does not provide the level of protection against contaminated food that consumers are entitled to expect, and new legislation would go some way towards alleviating the situation.

The paper seeks to draw lessons for effective policy and regulatory responses to protect financial systems in the face of terrorist attacks.

The paper presents data on the reaction of financial markets to the terrorist attacks in New York (2001) and Madrid (2004). It describes the authorities' crisis management responses and analyses their effectiveness. The paper describes the subsequent regulatory responses to protect the financial systems from abuse by terrorists.

Diversified, liquid, and sound financial markets were efficient in absorbing the shocks of terrorist attacks when supported by well organized crisis management responses.

The paper is limited in its coverage to the reaction of the financial markets to the 11 September 2001, terrorist attacks in New York, and 11 March 2004, attacks in Madrid.

The paper highlights the importance of effective contingency planning by the authorities and financial firms in mitigating the risks of disruption from terrorist attacks.

This paper provides an overview of the issues, challenges and responses in dealing with the risks posed by terrorism to financial systems. It combines empirical evidence with an institutional perspective, and notes some of the regulatory challenges in combating terrorist finance.

The purpose of this paper is to clarify a number of important facts about info‐gap decision theory.

Theorems are put forward to rebut claims made about info‐gap decision theory in papers published in this journal and elsewhere.

Info‐gap's robustness model is a simple instance of the most famous model in classical decision theory for the treatment of decision problems subject to severe uncertainty, namely Wald's maximin model. This simple instance is the equivalent of the well‐established model known universally as radius of stability. Info‐gap's robustness model has an inherent local orientation. Therefore, it is in principle unable to address the fundamental difficulties presented by the type of severe uncertainty that is postulated by info‐gap decision theory.

These findings caution against accepting the assertions made in the info‐gap literature about: info‐gap decision theory's role and place in decision making under severe uncertainty; and its ability to model, analyze, and manage severe uncertainty.

This paper exposes the serious difficulties with claims made in papers published in this journal and elsewhere regarding the place and role of info‐gap decision theory in decision theory and its ability to handle severe uncertainty.

Librarians need to measure returns on the investments that they make, and for digital content, the COUNTER Code of Practice for usage statistics is an important metric. The paper aims to discuss these issues.

This paper is a viewpoint.

Release 5 of the Code of Practice has been developed to make it easier for publishers to be compliant. It can be adapted and extended as digital publishing changes over the years.

Release 5 consists of four master reports, a reduced number of metrics and additional attributes. These will enable librarians to roll up or drill down through reports with ease, eliminating the need for the kinds of special-purpose reports required previously.