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The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

This study aims to investigate the effects of peers on corporate payout policies in one of the largest emerging markets – India. It also examines the motives for mimicking payout decisions.

The sample is composed of 3,024 non-financial and non-government firms listed on the National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) for the period 1995 to 2020. To encounter the endogeneity problem, the instrumental variable technique based on peer firms' idiosyncratic risk is used to estimate the effects of peers on firms' payout policy. To define peer reference groups, the authors use the basic industry classification of the firms.

The results indicate a significant positive impact of peers on firms' dividend policies in India. A firm with all dividend-paying peers is more likely to declare dividends than the one with no dividend-paying peers. Further, peer effects are found to be more pronounced amongst larger and older firms, thus supporting the rivalry theory of mimicking.

To the best of the authors' knowledge, the present study is the first of its kind that attempts to understand peer effects on payout decisions in an emerging market India, that offers a unique institutional setting. Moreover, the authors extend the existing literature by investigating the peer effects on a firm's payout policies considering various firm-level characteristics, such as growth opportunity, cash holding, financial constraint and profitability, which previous studies have not taken into consideration. These results provide additional insights into the heterogeneity and motives behind peer effects.

This research explored the storytelling (collection, curation and use) in the Cabrach, a remote Scottish glen. This study aims to capture the methodological process of storytelling and curation of heritage knowledge through the lens of the Cabrach's whisky distilling history, a central part of the area's cultural heritage, tangible and intangible. This research was conceptualised as “telling the story of telling the story of the Cabrach”. It was concerned with how the history, heritage, historiography and testimony associated with the parish could be harvested, made sense of and subsequently used.

The study was epistemological in nature and the research was concerned with how heritage knowledge is gathered, curated and understood. It was built around the collection of knowledge through expert testimony from Colin Mackenzie and Alan Winchester, who have extensively researched aspects of life in the Cabrach. This was done using a series of theme-based but free-flowing conversational workshop involving participants and research team. Issues of trust and authority in the research team were crucial. Data were recorded, transcribed and coded. A conceptual model for heritage storytelling in the Cabrach was developed together with a transferable version for other contexts.

The research was conceived around identifying the stories of the Cabrach and grouping them into cohesive narrative themes focused on the most important aspect of the glen's history (the development of malt whisky distilling). The research showed how all crucial narratives associated with the Cabrach were interconnected with that malt whisky story. It was concerned with identifying broad thematic narratives rather than the specific detailed stories themselves, but also from a methodological perspective how stories around those themes could be collected, curated and used. It presents the outcome of “expert testimony” oral history conversations and presents a conceptual model for the curation of heritage knowledge.

This paper reports on research which focuses on the confluence of those issues of heritage-led regeneration, intangible cultural heritage, as well as how stories of and from, about and for, a distinctive community in North-East Scotland can be collected, curated and displayed. It presents methodological conceptualisations as well as focused areas of results which can be used to create a strong and inclusive narrative to encapsulate the durable sense of place and support the revival of an economically viable and sustainable community.

This conceptual model offers a framework with universal elements (Place, People, Perception) alongside a strong core narrative of storytelling. That core element may vary but the outer elements remain the same, with people and place being omnipresent and the need to build an emotional or visceral connection with visitors being crucial, beyond “telling stories” which might be regarded as parochial or narrowly focused. The model informs how communities and heritage organisations tell their stories in an authentic and proportionate manner. This can help shape and explain cultures and identities and support visitors' understanding of, and connection with, places they visit and experience.

The originality lies in two principal areas, the exploration of the narratives of a singularly distinctive community – the Cabrach – which plays a disproportionately significant role in the development of malt whisky distilling in Scotland; and also in terms of the methodological approach to the collection and curation of heritage storytelling, drawing not on first-hand accounts as in conventional oral history approaches but through the expert testimony of two historical and ethnographic researchers. The value is demonstrating the creation of a conceptual model which can be transferred to other contexts.

This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common curricular resources depict an American icon with a complicated past.

In this paper, the author conducted a content analysis of biographies and expository compilations featuring Sanger. The entire data pool were sampled and analyzed.

The trade books, particularly the biographies, historically represented Sanger in most categories. Sanger's international direct action and eugenics were two misrepresented areas. Expository compilations, with more limited space than biographies, contained more omissions and minimized or vague depictions of key areas. Findings did not appear dependent upon date of publication.

This study explores an icon of America's free speech battles and birth control rights at a time when culture wars are shaping current events. No researchers have previously explored Sanger's historical representation within trade books.

As higher education institutions (HEIs) have increasingly turned to consider sustainability over the last decade, education for sustainable development (ESD) has emerged as a way of imbuing students with the skills, values, knowledge, and attributes to live, work, and create change in societies facing complex and cross-cutting sustainability challenges. However, the question of how HEIs can actively embed ESD more broadly in and across curricula is one that continues to challenge institutions and the HE sector as a whole. While traditional teaching practices and methods associated with subject-based learning may be suitable for educating students about sustainable development, a re-orientation towards more transformational, experiential and action-oriented methods is required to educate for sustainable development. The need for educators to share their practices and learn lessons from each other is essential in this transformation.

This paper presents a selection of practical examples of how to embed a range of interactive, exploratory, action-oriented, problem-based, experiential and transformative ESD offerings into HE teaching practice and curricula. Presented by a group of academics and professional services staff at the University of Strathclyde who lead key modules and programmes in the institution’s ESD provision, this paper reflects on five approaches taken across the four faculties at Strathclyde (Humanities and Social Sciences, Science, Engineering and the Strathclyde Business School) and examines the challenges, practicalities and opportunities involved in establishing a collaborative programme of ESD.

Climate change is recognised as a severe threat to human and planetary wellbeing. Many children and young people around the world have chosen resistance as their form of resilience in the face of the climate and biodiversity crises that threaten their current and future wellbeing. Their activism has widened the discourse pertaining to the climate emergency from a narrow focus on technical and scientific sources, bringing the discussion into broader public consciousness. In Aotearoa (New Zealand), the context for youth climate activism also reflects commitments to Māori, the Indigenous people, and to Pacific Peoples, given the ongoing impacts of histories of colonisation. This chapter draws from a range of focus group interviews with young Aotearoa (New Zealand) high school climate activists, and Māori and Pacific children and young people ranging in age from 10 into their 20s. Data were gathered during a recent small-scale project to develop a wellbeing guide which accompanies a climate change education programme for schools. It identifies the collective, collaborative leadership exhibited by these young people of diverse backgrounds, as well as their sophisticated analysis and advocacy for urgent remedies to address the climate crisis. It is argued that, instead of focussing on the blinkered continuation of restrictive assessment-driven pedagogies, teachers need to meet the moment of the current convergence of inter-related crises which include, along with the climate emergency, biodiversity loss, pandemic related exacerbation of socio-economic inequities, global conflict, and the unsustainable agenda of current global neoliberal economics. This can be done by supporting children and young people with knowledge and skills for climate action as they seek hope through active participation in endeavours to reshape their potential futures.