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This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders and create room for more human-centric accounts. This study aims to understand how this use can elucidate and prompt interpretations of rhetorical features aimed at envisioning legitimacy and being perceived as accountable.

Following a methodological interpretative approach, this paper draws on a qualitative case study based on a Portuguese charity, the Santa Casa da Misericordia do Porto, from 2019 to 2021, including the COVID-19 crisis period, analysing visual rhetoric in annual and sustainability reports.

The study illuminates how the visual images interact and evoke shared cultural understandings, shaping meanings that can symbolically foster organisational legitimacy and envisions accountability. These symbolic and emotive elements capture and make visible social impacts and reflect broader societal concerns.

The study of visual images within the accounting context can enrich the understanding of accounting as a technical, social and moral practice, while expanding the scope of accountability and promoting a more human-centred approach to accounting. It also adds to the literature on the persuasiveness and rhetoric of accounting and reporting visualisations and on charities’ accountability in crisis period.

This chapter will explore how independent coffee shops and cafés are creating unique servicescapes to meet the needs and desires of their clientele. Using the model of servicescape, the authors report on several micro-case studies in which the researchers play the role of customers and explore their own feelings and preferences when choosing and visiting an independent coffee shop or café. In each case, the researchers noted their feelings and experiences of the environment under the headings of ambience; arrangement and function with reference to the furnishings and crockery; the signs, symbols and artefacts were considered in relation to the name of the business and the marketing message of the business.

The competition in the academe has always been tough, but today, the academe seems to be more like an industry than an academic community as academics are evaluated through quantified and economic means.

This article leans on Heidegger’s thoughts on the essence of technology and his ontological view on being to show the dangers that lie in this quantification of researchers and research.

Despite the benefits that information systems (ISs) offer to people and research, it seems that technology has made it possible to objectify researchers and research. This has a negative impact on the academe and should thus be looked into especially by the IS field, which should note the problems that exist in its core. This phenomenon of quantified academics is clearly visible at academic quantification sites, where academics are evaluated using metrics that count their output. It seems that the essence of technology has disturbed the way research is valued by emphasising its quantifiable aspects. The study claims that it is important to look for other ways to evaluate researchers rather than trying to maximise research production, which has led to the flooding of articles that few have the time or interest to read.

This paper offers new insights into the current phenomenon of quantification of academics and underlines the need for critical changes if in order to achieve the academic culture that is desirable for future academics.

This paper focuses on image-to-text manuscript processing through Handwritten Text Recognition (HTR), a Machine Learning (ML) approach enabled by Artificial Intelligence (AI). With HTR now achieving high levels of accuracy, we consider its potential impact on our near-future information environment and knowledge of the past.

In undertaking a more constructivist analysis, we identified gaps in the current literature through a Grounded Theory Method (GTM). This guided an iterative process of concept mapping through writing sprints in workshop settings. We identified, explored and confirmed themes through group discussion and a further interrogation of relevant literature, until reaching saturation.

Catalogued as part of our GTM, 120 published texts underpin this paper. We found that HTR facilitates accurate transcription and dataset cleaning, while facilitating access to a variety of historical material. HTR contributes to a virtuous cycle of dataset production and can inform the development of online cataloguing. However, current limitations include dependency on digitisation pipelines, potential archival history omission and entrenchment of bias. We also cite near-future HTR considerations. These include encouraging open access, integrating advanced AI processes and metadata extraction; legal and moral issues surrounding copyright and data ethics; crediting individuals’ transcription contributions and HTR’s environmental costs.

Our research produces a set of best practice recommendations for researchers, data providers and memory institutions, surrounding HTR use. This forms an initial, though not comprehensive, blueprint for directing future HTR research. In pursuing this, the narrative that HTR’s speed and efficiency will simply transform scholarship in archives is deconstructed.

South Africa lags significantly in mathematics achievement on international benchmarking tests, which has led to several interventions aimed at improving mathematics attainment in the country. Drawing on the theoretical work of Vygotsky, Leontiev and Engeström, this chapter reports on one such initiative that implemented computer technology into disadvantaged schools in the apple growing district of the Western Cape. Contrary to expectations, the object of the lesson became control over students' actions, rather than a mathematical object aimed at developing students' understanding of the subject. The teacher adopted what I call a defensive position in relation to the novel technology, tightening pace and sequencing in these lessons. I draw on Ratnam's work into ‘excessive entitlement’ to illustrate that this teacher's defensive posture regarding technology emanates from a need to exert complete power over the content taught in a lesson and leads her to reject the novel technology in favour of traditional methods. While interviews with the teacher in this study indicated that she felt she promoted student dialogue and more symmetrical power relations in her classes through group work, this is not seen in the data. This is explained in relation to teachers' excessive entitlement to ‘owning’ the knowledge in their classrooms through maintaining control over the rules of the system. I pull on Cultural-Historical Activity Theory (CHAT) to illuminate how the activity of teaching in a classroom affords and constrains what the teacher is able to achieve, often making them feel excessively entitled to push back reform.

This chapter presents three Chinese teachers' narrative accounts about how they live in dilemmatic spaces due to excessive entitlement. Still, the teachers move forward with transformative agency. The thick description of the three teacher participants has been reported elsewhere as the narratives of Lee – a math teacher, Ping – a Chinese language teacher and Wang – a school principal. In this chapter, however, ‘excessive teacher entitlement’ is used as a new lens to assist me in revisiting their stories of living in dilemmatic spaces. Narrative inquiry as a method unpacks the three teachers' life experiences. Although Lee, Ping and Wang encounter different entitlements and various dilemmas, their transformative agency in transitioning from a survival mode to thriving human beings brings out the similarities in their experiences. Using Vygotskian philosophy and cultural-historical activity theory (CHAT), this chapter focuses on the teachers' transformative agency as breaking away from given boundaries in their professional lives and taking up initiatives that confront the tacit excessive entitlement in and around them. Furthermore, transformative agency is promising in that it helps develop new practices in teacher education. Finally, the new understanding emanating by viewing the three subjects' experiences from the angle of excessive entitlement has the potential to inspire teachers in other contexts to become conscious of manifestations of excessive entitlement not only in themselves or others they interact with but also in the macro context we live in. This consciousness also increases the likelihood of the urge to find ways to ameliorate excessive entitlement and to move closer to one's cherished professional values.

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.

The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.

The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.

The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.

The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.

This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.

With around 40% of global waste attributed to the built environment sector, architects play a significant role in how resources are consumed, produced and wasted. UK architectural educators have made good progress to embed climate emergency issues in design curricula but the challenges of resource use and waste, and the opportunities afforded by circular economy design principles are less well-considered. The purpose of this paper is to provide new insights on how to introduce circular design principles to early-stage architectural design students within university curricula.

The study described took an experimental approach to designing design project briefs across several interlinked studio design projects for 1st-year Architecture students. Structured as a case study, each section describes the project, learning objectives, teaching methods and project reflections informed by a qualitative assessment of student development, outputs and feedback gathered through a questionnaire and focus group.

Introducing circular design early is highly beneficial to the development of knowledge on sustainability issues, critical design thinking and creative solution generation. Examples of beneficial teaching approaches include building systems thinking, facilitating collaboration, supporting learning-through-making, using simple analogies and referencing best-practice examples.

This research builds on limited existing circular design literature for built environment fields and through practical insights fills a significant knowledge gap on ways to introduce a complex and dynamic topic such as the circular economy to early-stage architectural design students as they develop fundamental discipline-specific knowledge, skills and competences.