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This study examines how circular economy (CE) performance indicators are constructed in an urban context characterised by a multitude of conflicting interests and visions of urban development. It explores the process of constructing a shared consensus about the performance indicators in conditions of low contractibility, where intervention objectives and outcomes are not easily quantifiable because the object is ambiguous and cannot be fully specified in advance.

The construction of performance indicators at the urban level is examined through the lens of an action net. Using group interviews, observations and documentary analysis, this study investigates the case of a CE initiative in the city of Milan.

The study demonstrates that in cases of low contractibility, the development of CE solutions requires actions that span across organisational boundaries, organised in an action net. As the action net unfolds, it is closely knotted with the construction of performance indicators, indicating a co-constitutive relationship between the two processes.

This interdisciplinary study contributes to the public sector accounting literature by exploring the complexity of performance indicator construction at the urban level. It further recognises performance measurement in cities as a dynamic and flexible process, in which the interconnected actions and involvement of multiple actants shape the composition of the indicators.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences.

The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the Internet. This study draws on the concepts of social accountability, the politics of blame avoidance and using calculative practices as a language to explain accountability in context.

The author found a lack of accountability on the part of the government and business owners, with serious implications for the livelihoods of people in a community that has been wholly dependent on jasmine plantations for a century. Power holders have deployed a blame-shifting game to avoid social responsibility. In response, calculative practices rather than advanced accounting tools are used by the poor in the community to induce power holders to be accountable.

The findings of this study show that authorities need to take proactive steps to address the disadvantaged position of powerless people in the lower echelons of society, recognising their accountability for those people.

This paper enhances the understanding of the status of calculative practices and accountability in a community of marginalised people who contribute to the production of global commodities. The paper also enhances the understanding of what goes on behind the scenes with popular and prestigious commodities, whose development is initiated in poor countries, with the end product marketed in rich Western countries.

This study aims to examine the effect of Industry 4.0 technology on resilience in established cross-border supply chain(s) (SC).

A literature review provides insight into the resilience capabilities of cross-border SC. The research uses a case study of operational international SC: the producers, importers, logistics companies and UK Government (UKG) departments. Semi-structured interviews determine the resilience capabilities and approaches of participants within cross-border SC and how implementing an Industry 4.0 Internet of Things (IoT) and capitals Distributed Ledger (blockchain) based technology platform changes SC resilience capabilities and approaches.

A blockchain-based platform introduces common assured data, reducing data duplication. When combined with IoT technology, the platform improves end-to-end SC visibility and information sharing. Industry 4.0 technology builds collaboration, trust, improved agility, adaptability and integration. It enables common resilience capabilities and approaches that reduce the de-coupling between government agencies and participants of cross-border SC.

The case study presents challenges specific to UKG’s customs border operations; research needs to be repeated in different contexts to confirm findings are generalisable.

Operational SC and UKG customs and excise departments must align their resilience strategies to gain full advantage of Industry 4.0 technologies.

Case study research shows how Industry 4.0 technology reduces the de-coupling between the SC and UKG, enhancing common resilience capabilities within established cross-border operations. Improved information sharing and SC visibility provided by IoT and blockchain technologies support the development of resilience in established cross-border SC and enhance interactions with UKG at the customs border.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

This study firstly aims to prepare a hierarchical structure of the barriers contributing to digital exclusion of women. Secondly, the study aims to understand the inter-relationship of the barriers by converting them into a cyclic flow.

Systematic review was conducted through Web of Science and EBSCO Host Discovery Services with keywords: “digital divide” OR “digital gap” OR “digital inequality” OR “online difference” AND gender AND wom?n AND factors OR “demographic factors” OR “socio-economic” OR determinants OR reasons OR causes OR influences. Review was conducted of articles published in English language after 2012. Systematic literature review was conducted in line with Preferred Reporting Items for Systematic Reviews and Meta-Analyses Framework 2020. Authors reviewed 21 reports.

This research found absence of education as the root of digital exclusion of women in the hierarchy of barriers. The cyclic flow of barriers displayed that how ill education of women lead to financial and psychological dependence of women on men, creating a hurdle in women empowerment. To break the cycle of digital exclusion, women education is must not only on primary basis but their tertiary education is important too.

This study makes an important contribution by ranking those barriers in a pyramid hierarchy and depicting their inter relation by framing a cyclic structure. This study provides suggestions to remove those barriers and ultimately break their chain to provide digital inclusive society for women.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Building on the relationship marketing and stimulus-organism-response (SOR) theory, the purpose of this paper is to study the impact of the integrated store service quality (ISSQ) on the omnichannel customer lifetime value (CLV). The mediating role of customer commitment (affective, normative and continuance) and relationship program receptiveness with the moderating role of customer relationship proneness were relied upon to better understand the omnichannel customer profitability metric (CLV).

The study is descriptive and relies upon the cross-sectional data collected using the self-administered structured questionnaires from 785 omnichannel shoppers. A purposive sampling technique was performed in the study. Structural equation modeling was performed using the SMART-PLS 4.0 software to analyze the data.

The results indicate that omnichannel customer commitment (affective, normative and continuance) differentially mediates the relationship between ISSQ and relationship program receptiveness, subsequently impacting the omnichannel CLV. The customer relationship proneness significantly and positively moderated the relationships between different dimensions of customer commitment and relationship program receptiveness.

The study relied upon the cross-sectional data from the Indian population aged above 18 years for testing the proposed model. Further studies could test the model across different populations to generalize the study results.

This study addresses the need to investigate the omnichannel retail store customer profitability and their relationship performance with the store. By testing the customer relationship management model in the omnichannel retail store context, this study is the first to show that ISSQ will impact the customer profitability and relationship performance metric (CLV) through omnichannel customer commitment and relationship program receptiveness. The moderating effect of customer relationship proneness on a few proposed hypotheses was also tested to give managerial recommendations.

This paper aims to understand the main challenges connected with accountability issues across multiple layers of the metaverse, to identify whether and how any techwashing is taking place and to discuss implications for accounting research.

To develop the research, the authors refer to a critical dialogic accountability framework, operationalized in the current paper by leveraging the perspectives of accountability as virtues and as mechanisms (Bovens, 2010). The authors discuss who is accountable to whom, for what and in what manner in a relatively unregulated and unaccountable world, through the layers of virtual reality introduced by MacKenzie et al. (2013) and Llewellyn (2007). Methodologically, the study concentrates on 32 start-ups working in the metaverse selected from the Crunchbase database and relies on interviews, direct observation in the field and white paper reports analyzed by means of NVivo coding.

The findings show how metaverse creators deal with accountability as a virtue and accountability as a mechanism. Companies who operate metaverses primarily consider accountability in the virtual-physical domain, which focuses on developing the necessary internal and external architecture to enable a particular metaverse to function. Metaverse companies also emphasize the virtual-agential dimension that concentrates on onboarding, engaging with and incentivizing individuals in virtual worlds. There is an emphasis on outlining the virtues or standards that metaverse companies aspire to, but there is very little detail provided. Similarly, there are uneven and limited discussions of the mechanisms that can support accountability in most layers of a virtual world.

The analysis raises significant questions about the purpose, scope and use of metaverses, which are still a relatively unregulated and unaccountable world. The paper advances the idea that the current creators of metaverses are “techwashing” their projects, providing a utopian ideal of what their universes will look like but obfuscating the realities of their ventures in tech jargon that few people are likely to understand. Therefore, meaning and truth at all levels of the real and virtual worlds remain unaddressed, with implications to be explored in terms of legitimacy and trust of metaverses and the interests that shape them.

This paper is one of the first to address the issue of accountability in metaverses. It advances an analytical framework to guide future accounting and accountability research into virtual worlds.