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This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.

A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.

The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.

The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.

This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a case. The research methods comprise participatory observation and in-depth interviews with the residents. The main results are as follows: the impact of tourism on traditional villages is mainly reflected in space reconstruction, livelihood change, social relations restructuring and culture change; under the impact of tourism, the representation of residents’ identity construction shows complexity, with positive and negative effects; and the place identity construction of residents affects their perception of and attitudes toward tourism. Moreover, self-esteem and self-efficacy principles play a key role in their perception of tourism. This study provides some reference for further investigation of the tourism development model and the mental mechanism of residents in traditional villages.

Play and playful literacies shape essential spaces for belonging, connection, transformation and joy: from embodied immersions into fantasy worlds, to the creation of interest-led groups overflowing with varied knowledges and identities, and the disruption of societal hierarchies through roleplayed restorying. Yet, theorizations delineating playful possibilities – while plentiful and varied – are often rigidly constructed in relation to neoliberally/biopolitically motivated notions of value, use and productivity. Imbued with forms of modern power, play’s full flourishing has been regulated and quelled, particularly within the realm of education. This study, a literature review, seeks to defy this fatuous notion of a frivolous play.

Drawing from research within the fields of literacy and educational studies, the author centers playful methods commonly trivialized in contemporary discourse, including in global out-of-school spaces (e.g. gaming clubs, improvisational theater groups), with popular culture texts (e.g. picture books, digital fanfiction) and for older youth and adults.

This exploration of play’s potential across lifespans, formal/informal learning ecologies and worldwide contexts foregrounds its intrinsic nature and essential entwining with socio-culturally/materially mediated forms of knowledge and communication.

With a unique focus on the playful literacies emerging across ages, spaces and places, this review advocates a turn toward the imaginative, messy, uncontrollable worlds of play in future research and practice.