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This paper draws on the results of telephone surveys conducted to assess the impact of the coronavirus disease 2019 (COVID-19) pandemic on the young people of two longitudinal cohorts (aged 19 and 26 years old at the time) of the four countries that participate in the Young Lives research programme: Ethiopia, India, Peru and Vietnam. We first review the pandemic experiences of these four countries, which differed significantly, and report on the responses of the individual young people to the pandemic and the measures taken by governments. Our main focus is on how the pandemic and policy responses impacted on the education, work and food security experiences of the young people. Unsurprisingly the results show significant adverse effects in each of these areas, though again with differences by country. The effects are mostly more severe for poorer individuals. We stress the challenges that COVID-19 is creating for meeting the United Nations’ Sustainable Development Goals, in particular in making it more difficult to ensure that no one is left behind.

There is a paradox in the normative foundations for chronic and intertemporal poverty measurement. Measures that reflect particular aversion to chronicity of poverty cannot also reflect particular aversion to fluctuations in the level of poverty when poverty is intense, yet good arguments are made in favour of each of these properties. I argue that the paradox may be explained if the poverty analyst implicitly predicts that an individual observed to experience persistent poverty will continue to experience poverty when unobserved. The paradox may then be resolved by separating the normative exercise of evaluation, applying a measure that reflects particular aversion to fluctuations, from a positive exercise of modelling and prediction. This proposal is illustrated by application to panel data from rural Ethiopia, covering the period 1994–2004. Several dynamic models are estimated, and a simple model with household-specific trends is found to give the best predictions of future wellbeing levels. Appropriately normalised measures of intertemporal poverty are applied to the predicted and observed trajectories of wellbeing, and results are found to differ substantially from naïve application of the measures to observed periods only. While similar results are obtained by naïve application of the measures that embody particular aversion to chronicity, separation of the normative and positive exercises maintains conceptual clarity.

This chapter addresses the question of what normatively binding claims can be associated with the principle of sustainability. It proposes a theoretical reading of justice that requires a new level of morality, namely a global (spatial), intergenerational (temporal) and ecological (material) extension of the scope of responsibility. This makes it plausible that responsibility for those who are distant in space and time, as well as for nature, becomes a matter of conscience. At the same time, it is shown how the binding claims resulting from the principle of sustainability can be internalised in the course of a conscience formation and how the gap between knowledge and action in questions of sustainable development can be closed by means of an emotional underpinning. Finally, it is proposed to transfer the question of conscience to spatial units and tourism through the model of ‘Destination Conscience’ and to institutionalise the idea of ‘inner commitment’ or self-commitment. One suggestion is the creation of committees that could be a collective ethical conscience for the future issues.

This article takes its point of departure from the intellectual milieu in the mid-1980s that gave rise to Luc Boltanski and Laurent Thévenot’s book, On Justification: Economies of Worth. It shows how exposure to ideas and concepts in that book came to take varied forms as they were elaborated and modified in the work of an American sociologist across several decades of research in diverse empirical settings.

In this short piece we take issue with the current separatist tendencies that are being expressed in certain parts of the queer community. We illustrate how this compares with central ideas in proto-queer thought and queer theory, and how it risks undermining the possibility of a queer dialogue and queer politics.

The purpose of this paper is to increase the awareness of the implications of language translation for accounting standard setting, education and research, and to work towards a critical research agenda.

The paper is based on a selective review of recent intercultural accounting research and literature on translation in accounting, of developments in accounting standard setting and on selected insights from translation studies.

Translation is not a simple technical, but a socio-cultural, subjective and ideological process. In contrast to the translation turn in other disciplines, however, most qualitative and critical accounting research neglects translation as a methodological and epistemological consideration and as a research opportunity.

The paper proposes themes for a research agenda on translation in accounting.

The paper identifies opportunities for further and deeper investigations of translation in accounting regulation, education and research. Particular emphasis is given to the implication of translation in accounting research that is grounded in interpretivist and constructivist paradigms, where translation is inextricably linked with data analysis and interpretation and may inadvertently reproduce cultural hegemonies.

The heady system of high‐pressure Continental air that drifted across the Atlantic and collided with the traditional cyclonic patterns of U.S. literary academe in the mid‐1960s precipitated a “Theory Revolution” that has brought a couple of decades of stormy and stimulating weather to the campus. The collision has produced occasionally furious debate and resulted for higher education in the kind of public attention customarily reserved for athletic scandals; it has kept tenuring processes in turmoil and publish‐or‐perish mills working round the clock.

Examines the claims that cyberspace allows individuals to create sustainable new identities. It examines these claims in relation to the ongoing argument about embodiment and information systems. Accepts that computer mediated communication changes the nature of the interaction by removing bodily cues from the process, but argues that creating new identities is not simply a case of using new words. Argues that the choice of words is the result of socialized learning into a particular role, a process that cannot be taught explicitly. Analyses an existing case study and highlights the limitations of playing with an identity into which one has not been socialized. Ends with a discussion of the implications of the ideas presented.

The purpose of this paper is to develop understanding of the ways in which actors may resolve the contradictions between the social and private aspects of accounting. It pursues this aim by developing theory and knowledge of the roles of belonging in the politics of budgeting.

First, the paper develops a Latourian anthropological theory of belonging as a social practice. It shows how this makes a significant departure from actor-network Latourian studies, shifting the focus onto the emotional and cognitive capacities that may enable actors to work through and gradually overcome the socio-political conflicts that budgeting can provoke. Second, to identify such a practice, it studies a Spanish cooperative involved in collective responses to socio-economic and political instability.

The study finds that the emotional and cognitive work by which the actors assembled their collective practice of belonging was influenced by their interactions with budgets, and, in turn, mediated the way they dealt with budgets, giving rise to more enabling roles and effects. It traces, for example, how planning and cost reduction supported abilities to relate the actors’ problems and anxieties to broader social problems, fostering more positive emotions including empathy, enthusiasm, and respect.

The findings offer a complementary, but alternative view of the socio-political character of budgeting techniques to prior studies, which advances understanding of how actors could shape more enabling roles and effects.

Involving budgets in discussions and meetings can increase the scope for work that leads to greater freedom, social cohesion, and wellbeing.

This is the first study to demonstrate how belonging can be actively assembled through budgeting. It has particular value for understanding how alternative organizations can use accounting to avoid fragmenting and degeneration.

This paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography in particular.

The author builds on Stefan Hirschauer’s methodological reflections on ethnography and the “silence of the social” to briefly re-articulate some of the ideas the author had associated, in an earlier piece, with the investigation of tacit coordination in accounting.

Ethnography is an intrinsically theoretical practice and also a particular form of accounting. As such, it presents a paradigm case for how accounting theory builds on, and emerges from, social research in joint efforts of breaking the silence of the social. Ethnographic research, like the practice of accounting and social research more generally, is associated with a stewardship of silence and an “ethics of mattering” (Karen Barad), and accounting theory is an invitation to reflect on the underlying practices of (dis-)articulation.

The paper invites readers to engage with accounting practice as a topic of systematic theoretical interest in exploring how we put the world on the record, understand the choices we make in the process and the silences we let lie.