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The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption scandal, the authors draw upon a politics of falsity to understand how different depictions of similar events can emerge. The authors depict Petrobras' corporate social responsibility (CSR) disclosures during the period of corruption juxtaposed against the Brazilian Federal Police investigation (the Lava Jato/Car Wash Operation) and Petrobras' response to the allegations of institutional corruption.

The data set consisted of 56 Petrobras reports including Annual Reports, Financial Statements, Sustainability Reports and Form 20-Fs from 2004 to 2017, information disclosed by the Brazilian Federal Police concerning the Lava Jato Operation and media reports concerning Petrobras and the corruption scandal. The paper employs a discourse analysis approach to depict and interpret the accounts.

Through examining the connection between ontic accounts and ontological presuppositions, the authors illustrate a post-truth logic underpinning accounting, due to the interpretive, contestable and contingent nature of accounting information. Consequently, the authors turn to the “ethics of the real” as a response, as citizen subjects must be cautious in how they approach accounting and CSR disclosures.

Rather than relying on simplistic true/false dualities, the authors argue that the “ethics of the real” provides a courageous position for citizen subjects to interrogate the organisation by recognising the role of discourse and disclosure expectations on organisations in a post-truth environment. The study also illustrates how competing, contingent accounts of the same timeframe and events can emerge.

Librarians have been urged to emphasize social justice and human rights issues in their library mission, but they may find themselves challenged to provide additional services, such as access to legal information for those who cannot afford an attorney. Social justice services in libraries are seldom adequately funded and providing services in this area is labor intensive. In addition, there is an emotional intensity in library services for social justice that is often not considered in the initial enthusiasm of providing services in this area. Yet there seems to be no limit to the need. An interesting and useful perspective on how a public agency such as a library responds in circumstances of limited resources and unlimited demand can be found in the book Street-Level Bureaucracy: Dilemmas of the Individual in Public Service, by Michael Lipsky. In this perspective, lower level civil servants who interact directly with members of the general public exercise a level of discretion in the amount of services provided and how those services are administered. This chapter explores how this can generate tensions between more traditional library bureaucracy and social justice services, such as providing public access to justice resources in law libraries. However, the “street-level” response is evolving into a sustainability perspective as librarians embrace a more social justice–oriented outlook in library service planning.

Value Stream Management is a new strategic and operational approach to the data capture, analysis, planning and implementation of effective change within the core cross‐functional or cross‐company processes required to achieve a truly lean enterprise. This paper describes the method in detail including a summary of the previous Value Stream Mapping approach and its weaknesses. The new approach involves a strategic review of a business or supply chain's activities, the delimitation of key processes and the mapping of these processes. A description of how to analyze and synthesize these data is followed by a section on an approach to planning strategic and operational change together with a framework in which to do this. The benefits and limitations of the new approach are summarized.

An important stage in the process of retrieval of objects from a hypertext database is the creation of a set of inter‐nodal links that are intended to represent the relationships existing between objects; this operation is often undertaken manually, just as index terms are often manually assigned to documents in a conventional retrieval system. Studies of conventional systems have suggested that a degree of consistency in the terms assigned to documents by indexers is positively associated with retrieval effectiveness. It is thus of interest to investigate the consistency of assignment of links in separate hypertext versions of the same full‐text document, since a measure of agreement may be related to the subsequent utility of the resulting hypertext databases. The calculation of values indicating the degree of similarity between objects is a technique that has been widely used in the fields of textual and chemical information retrieval; in this paper, we describe the application of arithmetic coefficients and topological indices to the measurement of the degree of similarity between the sets of inter‐nodal links in hypertext databases. We publish the results of a study in which several different sets of links are inserted, by different people, between the paragraphs of each of a number of full‐text documents. Our results show little similarity between the sets of links identified by different people; this finding is comparable with those of studies of inter‐indexer consistency, where it has been found that there is generally only a low level of agreement between the sets of index terms assigned to a document by different indexers.

Local shopping is a topic that has been neglected for many years by both retail researchers and policy makers. However, in recent years it has come on to the agenda again, mainly because a number of government policy areas – including social exclusion, regeneration and sector competitiveness – have recognised the vital community role played by small shops, and the problems of maintaining their vitality and viability. Within that context, introduces the special issue of IJRDM which presents a number of papers on the general theme of retailing for communities that were given at the CIRM Conference held in Manchester on 13 September 2002. They fall into three main groups: local shopping areas; business strategy and operations; and, learning, training and support for small retailers. The papers illustrate the diversity of research that needs to be undertaken in this area, and there are close parallels with work being undertaken in other management and social science disciplines.