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Drawing on the functional structural systems theory of Niklas Luhmann and the theory of colonisation of the social lifeworld advanced by Jurgen Habermas, it is argued that the Big Society project in the UK is about the creation of an alternative non-state welfare infrastructure by the linking of wealthy donors with opportunities to engage in venture philanthropy in the third sector. The paper aims to discuss these issues.

The paper outlines key features of Luhmann's theory relating to autopoiesis and structural coupling to illustrate its conceptual strength in making the colonisation process visible.

The paper illustrates the ways in which system imperatives underpinning the colonisation process absorb and subordinate public activism to narrow market principles forcing the third sector to communicate in the language of the market rather than caritas.

The real implication of these developments for the character of the voluntary sector requires further critical examination not only because the state's enduring commitment to welfare may be in question but also for the growing significance of entrepreneurial philanthropy in shaping the character of volunteering and charitable activities and welfare relationships.

The paper applies Luhmann's theory relating to autopoiesis and structural coupling to make key features of government colonisation of the third sector visible.

Purpose – This chapter examines the relationship between intersections of race and gender for vulnerability for human trafficking and criminalization of exploitation in the United States that is rooted in the broader socio-historical contexts dating to colonization and chattel enslavement.

Methodology/approach – This chapter utilizes intersectional criminology and historical intersectional criminology as epistemological frameworks to contextualize the construction of race and gender that began with colonization of indigenous populations to chattel enslavement of Africans and their descendants. Overall, this chapter’s approach is a call for contextualization within the study of human trafficking and an intersectional approach to understanding the structures that enable trafficking and the ramifications it has for victims.

Findings – Through an application of intersectional criminology, the findings herein demonstrate how racial ideologies and legacies within the United States contributed to the vulnerabilities of race and gender for sex trafficking predation as well as criminalization for Black and Native American girls and women. The gendered analysis of men and women who chose to become sex traffickers reveal different gendered pathways into trafficking offending and addresses the significance of these pathways for trafficking victims and potential future traffickers. These analyses demonstrate that intersectional criminology problematizes current research on human trafficking and future directions research should incorporate.

Originality/value – Current criminological research has a scarcity of intersectional criminological applications and fewer that offer a critical analysis of structural inequalities, histories of colonization and chattel enslavement, and interrogation of identities in both vulnerabilities for trafficking victims, how they may interact with agents from the criminal justice system, and the impacts of intersecting identities for traffickers and their offending. If criminology scholars aim to use their research in anti-trafficking efforts and policy recommendations, these analyses are vital both for addressing victimization and offending pathways for exploitation victims and their exploiters.

As Jennifer, Lucy, Jerri-Lynn, Lulu, Brenda Mary, and Khea storied and restoried their lives in the ways earlier noted, we were in the midst of, as earlier noted, gradually growing in our wakefulness of attending to new possible intergenerational narrative reverberations made visible in their storied lives, in their stories to live by. As they storied their lives Jennifer, Lucy, Jerri-Lynn, Lulu, Brenda Mary, and Khea not only taught us of ways in which the intergenerational narrative reverberation of colonizing Aboriginal people continues to reverberate in their lives, in their stories to live by, but they also showed us the new possible intergenerational narrative reverberations they are composing. These new possible intergenerational narrative reverberations are poised to counter and to restory the colonization and oppression of Aboriginal people. In this way, by tracing the counter stories to live by they are composing so as to shape new possible intergenerational narrative reverberations we see that their counterstories to live by carry much potential for shaping a future in which the spirits of Aboriginal teachers, children, youth, families, and communities in Canada are strong.

The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.

The paper used a grounded theory method informed by a critical approach. It used data from multiple sources including interviews, observations and documents, to provide a theoretical and practical understanding of PSEA in Tanzania. The theoretical aspects were developed ‘in vivo’ and were also informed by the Habermasian concept of colonisation.

The principal research findings from the data concern the central phenomenon of managing colonising tendencies in PSEA which appeared to be the core strategy for both the government and external auditors. While the government appeared to manage the National Audit Office of Tanzania (NAOT) appearance and exploited the legitimising features of PSEA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. PSEA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, external auditors managed their relationship with auditees and the complexities of PSEA roles. Managing colonising tendencies resulted into obscured subordination of PSEA, contributing to cosmetic accountability and growing public interest in PSEA.

It is hoped that future research in other countries, in and beyond Africa, will be undertaken to broaden and deepen our understanding of the external auditing of public sector entities.

The paper combines grounded theory with a critical approach to understand PSEA in a developing country.

This chapter investigates the determinants of the growth performance of Africa. I start by illustrating a broader research agenda that accounts not only for basic economic and demographic factors but also for the role of history and institutional development. After reporting results from standard growth regressions, I analyze the role of Africa's peculiar history, which has been marked by its colonization experience. Next, I discuss the potential growth impact of state fragility, a concept that reflects multiple facets of the dysfunctions that plague the continent. The last topic I address is the influence, in and out of Africa, of the slave trades. The chapter ends with critical conclusions and suggestions for further research.

This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and environmental information provided by the undertakings to a similarly high level across all Member States.

The paper considers how the European Member States of the European Union (EU) have transposed Directive 2014/95 into their regulations. The focus is on the juridification of social accounting in the pursuit of creating an overlapping consensus through Habermas’s concept of internal colonisation. The paper uses qualitative content analysis to scrutinise the national laws that transpose Directive 2014/95, discussing both what has been accomplished and what can be achieved by the release of future legislative provisions.

Despite the aim of Directive 2014/95 to create a common language for disclosing non-financial information, this study shows an implementation gap among and between Member States and an inconsistent picture of the employment of this Directive. Its implementation in the 28 European countries was considered a process of colonisation in implementing Union directives among European undertakings. However, the implementation process, which exemplifies Habermas’s juridification, has failed due to the lack of balance between moral discourse and actions.

This paper contributes to the ongoing debates concerning the implementation of mandatory disclosure of environmental and social information in the EU Member States, promoting new directions for the EU’s democratic laws on social accounting. In addition, it offers an example of how internal colonisation only catalyses effects when moral laws are legitimised through the provision of procedures.

This paper aims to discuss the complexities and foresight of Mars colonization. There are many pioneers competing in a space race to Mars, for example, Elon Musk – SpaceX, Jeff Bezos – Blue Origin and Richard Branson – Virgin Orbit. The analyses are focused on the aerospace industry – the process of space adventures to Mars.

This study offers new methodological approaches – the development of a complexity metric and system innovation mode – to analyze how the complexities relate to the systemic nature of innovation. The complexity metric and system innovation model can be applied in various industries. These analysis tools can help gain insights into the strategies for achieving the diffusion of commercial space.

The analyses of findings have shown that, despite various attempts among the pioneers in a space race to colonize Mars (Elon Musk – SpaceX, Jeff Bezos – Blue Origin and Richard Branson – Virgin Orbit, among others), the aerospace industry has not yet reached a stage of commercialization. The commercial space to Mars is of low systemic nature at present. Many companies compete in a space race to develop technologies on a proprietary basis. However, the highest complexity level suggests a multinational and intergovernmental collaboration to achieve economies of scale and economies of scope as well as accelerate the process of technology diffusion – successful commercial space for the interplanetary settlement.

The main contribution that shows originality and value of this paper is the development of a complexity metric and system innovation model which can be used to explore how the complexities relate to the systemic nature of innovation and how they relate to the strategies in managing technological innovations. The new methodological approaches can be used and applied to various industries.

The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.

It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.

The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.

This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.

The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.

A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.