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Through this reflexive, theoretically informed polemical piece, this paper aims to seek to reflect on the role of accounting education in United Kingdom Higher Education (UKHE). The authors reignite an old, but pertinent debate, whether accounting graduates should be educated to be accountants or receive a holistic, critical education.

The authors adopt a theoretical position drawing on the work of Slavoj Žižek and Mark Fisher, and their fusion of Lacanian psychoanalysis and Marxism, in particular Fisher’s (2009) conceptualisation of “capitalist realism” to take a critical standpoint on the effects that UKHE marketisation is having on the teaching of accounting and other business-related disciplines.

The authors outline four key aspects of where accounting education in UKHE is influenced by capitalist realism, as a result of the marketisation of UKHE.

The paper is a reflexive polemic and so is limited by this written style and presentation.

The authors argue that capitalist realism is a dominant theme that influences accounting education. They propose that universities now, more than ever, must focus on their societal duty to foster critical viewpoints in their graduates and dispose of a model that is subject to capitalist realism ontology.

The theoretical stance allows for a potentially deeper consideration of issues surrounding marketisation of higher education, from the micro level of social interaction (that of the accounting academic and their impact/perceptions of the reality).

In this article, we discuss an innovative audience research methodology developed for the AHRC-funded “Beyond the Multiplex: Audiences for Specialised Film in English Regions” project (BtM). The project combines a computational ontology with a mixed-methods approach drawn from both the social sciences and the humanities, enabling research to be conducted both at scale and in depth, producing complex relational analyses of audiences. BtM aims to understand how we might enable a wide range of audiences to participate in a more diverse film culture, and embrace the wealth of films beyond the mainstream in order to optimise the cultural value of engaging with less familiar films. BtM collects data through a three-wave survey of film audience members’ practices, semi-structured interviews and film-elicitation groups with audience members alongside interviews with policy and industry experts, and analyses of key policy and industry documents. Bringing each of these datasets together within our ontology enables us to map relationships between them across a variety of different concerns. For instance, how cultural engagement in general relates to engagement with specialised films; how different audiences access and/or share films across different platforms and venues; how their engagement with those films enables them to make meaning and generate value; and how all of this is shaped by national and regional policy, film industry practices, and the decisions of cultural intermediaries across the fields of film production, distribution and exhibition. Alongside our analyses, the ontology enables us to produce data visualisations and a suite of analytical tools for audience development studies that stakeholders can use, ensuring the research has impact beyond the academy. This paper sets out our methodology for developing the BtM ontology, so that others may adapt it and develop their own ontologies from mixed-methods empirical data in their studies of other knowledge domains.

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

The study aims to provide insights in the sensemaking process and the use of business analytics (BA) for project selection and prioritisation in start-up settings. A major focus is on the various ways start-ups can understand their data through the analytical process of sensemaking.

This is a comparative case study of two start-ups that use BA in their projects. The authors follow an interpretive approach and draw from the constructivist grounded theory method (GTM) for the purpose of data analysis, whereby the theory of sensemaking functions as the sensitising device that supports the interpretation of the data.

The key findings lie within the scope of project selection and prioritisation, where the sensemaking process is implicitly influenced by each start-up's strategy and business model. BA helps start-ups notice changes within their internal and external environment and focus their attention on the more critical questions along the lines of their processes, operations and business model. However, BA alone cannot support decision-making around less structured problems such as project selection and prioritisation, where intuitive judgement and personal opinion are still heavily used.

This study extends the research on BA applied in organisations as tools for business development. Specifically, the authors draw on the literature of BA tools in support of project management from multiple perspectives. The perspectives include but are not limited to project assessment and prioritisation. The authors view the decision-making process and the path from insight to value, as a sensemaking process, where data become part of the sensemaking roadmap and BA helps start-ups navigate the decision-making process.

Wars, and violent conflicts generally, can generate significant institutional dynamics and new legitimacy pressures for multinational enterprises (MNEs). The purpose of this paper is to understand the nature or source of institutional pressures facing MNEs in war and to examine how MNEs respond and navigate these institutional pressures.

This is a conceptual paper.

Through the theoretical lens of institutional theory and drawing on insights from the devastating Russian–Ukrainian war in Europe, the study provides a framework that explains the nature of institutional pressures impacting MNEs in a major war conflict and how MNEs respond to these pressures. Central to the framework is the impact of formal and informal institutions on MNEs during war. As a result of regulatory and social pressures, MNEs have to make important strategic decisions either to protect their legitimacy or to defend their economic objectives against institutional demands.

As the paper situates the pressures of war for MNEs in a formal and informal institutional context, this offers a new approach to understanding the costs and pressures of war on MNEs.

The paper aims to understand how state and non-state domestic terrorism impacts MNEs in foreign markets. Despite the burgeoning literature on terrorism within international business (IB), most research has focused on international terrorism, or terrorism generally. Consequently, there has been limited research examining how domestic or local based terrorism impacts foreign firms.

This is a conceptual paper.

Domestic terrorism is the most common form of terrorism in the world today and involves the state and non-state actors. Non-state domestic terrorism can be low intensity or high intensity. High intensity non-state-domestic terrorism typically involves regular and protracted political violence, along with inter-communal violence. This can expose MNEs to considerable operational, governance and legitimacy pressures.

The paper contributes to the gap in IB terrorism research with regards domestic or local based terrorism. Drawing on IB theory and critical terrorism research, the paper addresses the nature and impact of domestic terrorism within IB. The authors’ paper shows the operational, governance and legitimacy pressures of both state and non-state domestic terrorism for MNEs in host markets. While most IB scholars consider the threat of non-state terrorism for international firms, this study shows how domestic state terrorism benefits and constrains foreign firms.

This chapter argues that the concept of ‘mass supervision’, and indeed the concept of ‘mass incarceration’ from which it derives, is both quantitatively and qualitatively indeterminate when applied outside of the context of the US. However, the qualitative indeterminacy of mass supervision only holds so long as one treats the word ‘mass’ as being an analogy to mass consumption. This chapter therefore considers an alternative construction of ‘mass’ punishment in terms of mass production. Comparing the philosophies of production associated with Henry Ford and William Morris with the scholarship of Michel Foucault and Fergus McNeill reveals that mass supervision can authentically claim to be qualitatively ‘massive’, given the bespoke and one-on-one nature of traditional supervision. It is thus possible to speak coherently of ‘mass supervision’ in an international context, although this negative conception of a problem invites questions about the best solution that it generally leaves open.

This study explored the challenges academics faced with work structures during the COVID-19 pandemic and their implications for their work–life balance (WLB).

Relying on the interpretative paradigm and the qualitative research method, the dataset consists of semi-structured interviews with 43 academics in the United Kingdom.

This study’s findings indicate that academics in the UK experience issues around increased boundary permeability between work and nonwork domains and role overlap, which engender the transfer of negative rather than positive spillover experiences and exacerbate negative consequences to the well-being of academics. ICTs also reinforced gendered work-family boundaries and generated more negative work–life/family spillover for women than for men.

Higher Education Institutions (HEIs) need to address ICT-related health issues through better work designs and HR initiatives that respond to the health requirements of academics. Policymakers should be futuristic and ensure comprehensive work–life policies for academics, which are necessary for humanising overall organisational well-being.

Although COVID-19 challenges are common to all workers, the experiences and effects on specific workers (in this case, UK academics) within specific national jurisdictions play out differentially, and they are often experienced with different levels of depth and intensity.

This paper aims to explore the links between being lonely and isolated, and increased risks of abuse for adults with care and support needs.

Thematic analysis was used to explore features of loneliness and social isolation present in South Yorkshire Safeguarding Adults Reviews (SARs) published since 2014.

Ten out of fifteen SARs indicated there had been issues of loneliness and/or social isolation for the person who was the subject of the SAR.

The limitations of this paper are that it only included SARs from the South Yorkshire area. Future research should explore national and international perspectives on these issues.

Safeguarding Boards should include actions to address loneliness and social isolation as part of prevention strategies and services to develop approaches that can minimise or prevent abuse before it occurs. Practitioners should routinely explore whether the people they work with feel lonely and/or isolated and support people to take appropriate action to mitigate these risks.

This paper uses the existing body of literature about loneliness and social isolation to explore the risks of abuse and neglect for adults with care and support needs.

The authors investigate how COVID-19 has influenced the amount, type or topics of abuse that UK politicians receive when engaging with the public.

This work covers the first year of COVID-19 in the UK, from March 2020 to March 2021 and analyses Twitter abuse in replies to UK MPs. The authors collected and analysed 17.9 million reply tweets to the MPs. The authors present overall abuse levels during different key moments of the pandemic, analysing reactions to MPs by gender and the relationship between online abuse and topics such as Brexit, the government’s COVID-19 response and policies, and social issues.

The authors have found that abuse levels towards UK MPs were at an all-time high in December 2020. Women (particularly those from non-White backgrounds) receive unusual amounts of abuse, targeting their credibility and capacity to do their jobs. Similar to other large events like general elections and Brexit, COVID-19 has elevated abuse levels, at least temporarily.

Previous studies analysed abuse levels towards MPs in the run-up to the 2017 and 2019 UK General Elections and during the first four months of the COVID-19 pandemic in the UK. The authors compare previous findings with those of the first year of COVID-19, as the pandemic persisted, and Brexit was forthcoming. This research not only contributes to the longitudinal comparison of abuse trends against UK politicians but also presents new findings, corroborates, further clarifies and raises questions about the previous findings.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-07-2022-0392