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The purpose of this paper is to analyze how accounts of costs and accounts of needs are shaped, connected and made durable in the day-to-day practices of welfare professionals.

Throughout a year, the author traced the work of connecting costs and needs across and beyond the organizational boundaries of the accounting and child protection departments in a Danish local government. Over the course of the study, accountants realized that the budget was overspent and this, accordingly, gave insights into what was done to make accounts more durable.

This paper shows that multiple accountabilities are made possible through the ongoing and practical work of shaping, connecting and making accounts durable. This fragile process fails when connections between separate aspects of organizational work are not made visible.

This paper attempts to convey the potentials of a symmetrical approach for organizational ethnography. In this way, it does not, for instance, address prevailing budget limits or regimes of cost control.

Insights into how accounts are shaped into meeting multiple and diverging demands for accountability are rare in both the fields of management accounting as a practice and research on social work practice.

This paper investigates online evaluation processes on peer-to-peer platforms to highlight how online peer evaluation enacts neoliberal subjects and collectives.

The paper uses netnography (Kozinets, 2002) to study the online community of Airbnb. It is also based on 18 interviews, mostly with Airbnb users, and quantitative data about reviews.

Results indicate that peer-to-peer platforms constitute biopolitical infrastructures. They enact and consolidate narcissistic entrepreneurs of the self through evaluation processes and consolidating a for-show community. Specifically, three features make evaluation a powerful neoliberal agent. The object of evaluation shifts from the service to the user's own worth (1). The public nature of the evaluation (2) and symetrical accountability between the evaluator and the evaluatee (3) contribute to excessively positive reviews and this keeps the market fluid.

This paper calls for problematization of the idea of sharing in the so-called “sharing economy”. What is shared on peer-to-peer platforms is the comfort of engaging with people like ourselves.

This paper contributes to the literature on online accounting by extending consideration of evaluation beyond the review process. It also stresses that trust in the evaluative infrastructure is fostered by narcissistic relationships between users, who come to use the platform as a mirror. The peer-to-peer context refreshes the our knowledge on evaluation in a corporate context by highlighting phenomena of standardized spontaneity and euphemized evaluation language. This allows evaluation processes to incorporate a market logic without having to fuel competition.

This paper aims to examine the recommendation system of the video-sharing website YouTube to study how control of users is effected on online platforms.

This paper conceptualises algorithmic systems as protocols – technological and social infrastructures that both facilitate and govern interactions between autonomous actors (Galloway and Thacker, 2004, 2007). It adopts a netnographic approach (Kozinets, 2002) to study not only the formal, technological systems of the platform but also the systems as they were made sense of, understood and enacted upon by actors. It relies both on information as revealed by the organisation itself, as well as discussions between lay users in online forums and press coverage.

The results of this study indicate that the ways in which platforms selectively facilitate interactions between users constitute a form of control. While maintaining the appearance of an open and neutral marketplace, interactions on the platform are in fact highly structured. The system relies on the surveillance of user interactions to rapidly identify and propagate marketable contents, so as to maximise user “engagement” and ad revenue. The systems place few demands or restrictions on individual users, instead control is effected in a probabilistic fashion, over the population of users as a whole, so as to, in aggregate, accomplish organisational goal.

This paper contributes to the literature on accounting and control practices in online spaces, by extending the notion of control beyond overt rankings and evaluations, to the underlying technical and social infrastructures that facilitate and shape interactions.

The purpose of this paper is to determine whether Internet‐based services, used by those individuals or organisations seeking to launder monies derived from illegal sources, will pose a greater risk to financial institutions than more traditional financial services. The use of the financial services sector by criminals seeking to ‘launder’ money has become a business risk that financial institutions cannot ignore, with governments and regulators increasing the legislation and regulation designed to prevent money laundering. Financial institutions have both a moral and a legal obligation to assist in preventing criminals from obtaining benefits from their activities. Simultaneously, the development of Internet‐based financial services continues at a rapid pace, with new technologies such as Wireless Application Protocol (WAP)‐enabled telephones and interactive televisions empowering customers, allowing them the flexibility to carry out transactions without the direct involvement of the institution.

The purpose of this article is to improve our understanding of the nature of social responsibility in actual practices and, specifically, the influence of individuals on these processes.

An abductive approach is applied (Alvesson and Sköldberg 1994), i.e. theory is developed by moving between theory and four empirical cases. The stories highlight the importance of the individual and closeness to local stakeholders and the presence of overlapping rationales.

The individuals’ simultaneous roles – as owners, managers and community members – influence how they are held or see themselves as accountable and how they account for the firms’ engagement in the community. The activities are conducted in the name of the firm but originate from private as well as business-oriented concerns. Our conclusions encourage an extension of the corporate social responsibility (CSR) construct to approach it as an entangled phenomenon resulting from the firm and the individual embeddedness in internal and external cultures.

This study brings the individual managers and owner-managers into focus and how their interplay with the surrounding context can create additional dimensions of accountability, which impact on the decisions taken in regard to CSR. A micro-perspective is applied. Corporate community responsibility, particularly in smaller and rural communities, contributes to recognize and understand how individuals influence and are influenced by CSR.

How might the profession of child protection social work be “future proofed”, i.e. remain intact and of value beyond its present existence? The paper aims to discuss this issue.

This is a discussion/“think piece” paper, in which the author argues that foregrounding the art and science of helping relationships is a way forward. Recognising and promoting the centrality of helping relationships is the direction in which the author believes (or is it hopes?) social work should head, because “more of the same” is not, in the author’s view, possible to sustain for much longer. Treading the well-worn but pot-holed path of box-ticking, endless risk assessment and perfunctory statutory visiting is likely to lead to continuing problems retaining social workers and, for those who do stay, increased burnout, compassion fatigue and secondary trauma, each of which interrupts or delays the development of working alliances with family members.

Growing reliance on thresholds and checklists to assess risk has served to increase referrals. As a result, social workers spend much of their time on triaging and filtering rather than working with the children and families that most need help and protection. Further, it is not what is in the practitioner’s toolkit that matters: rather, it is a defined set of personal skills and qualities that tips the balance to achieve lasting change. Thus, in order to “future proof” social work, we would do well to deepen our understanding of how helping relationships can lead to lasting change. Supporting social workers in this work is not just the responsibility of individual practitioners and their professional bodies, action also needs to be taken at governmental and managerial levels.

This is a discussion/“think piece”.

This article of exploratory research provides a critical perspective on accountability, focusing on three characteristics: transparency, asymmetry and individual agency. An experimental method is developed, calling for an ethics of accountability.

Four entrepreneurs have given accounts of themselves and their projects in life cycle interviews. This article applies Devereux's approach (1967), which allows for opacity (the “unconscious”) to oneself and to others with symmetry between analysts and analysed, and a lack of demarcation between the observer and the observed.

A tragic entrepreneurial accountability trap of continuous self-justification was discovered, which pertains both to the entrepreneurs and the researchers. Nonetheless, the researchers as inspired by Devereux's method were able to realize a form of accounterability.

This article shows that the demands for transparent, asymmetrical and agentive accountability call for ethical reflection. The request for accounts, as resulting in the accounts given and the research conducted into accountability, are all sources of constraints. Differing the accountability situation may lessen the constraints.

This study introduces Devereux's method as an investigative tool in accountability research, opening up new perspectives on communication and analysis. This article shows the researcher as situated both inside and outside of the accountability mechanisms. This article explores a singular form of accountability; that of entrepreneurs who seemingly only account for the future, thereby disconnecting them from others.

This paper aims to accomplish two purposes: firstly, it revisits the “positional identity” – the ambivalent-hybrid disposition – of human resource management (HRM) in the (postcolonial) Global South. Secondly, it seeks to reframe the role of Southern agents of the epistemic community of HRM, particularly human resource (HR) managers, in managing people in the South.

This paper takes inspiration from the postcolonial theory of Homi Bhabha, his notions of hybridity, the Third Space and colonial positionality, to revisit the positional identity of HRM and to reframe the role of HR managers in the South.

In postcolonial Southern organisations, HR managers play a dual role – as “mimics” and “bastards” of Western discourses of HRM. The dual role tends to put the managers in Southern organisations in a “double–bind”.

This paper helps in the understanding of the role of HRM as well as HR managers in Southern organisations regarding the (post-)colonial legacy of the South.

This paper provides new insights into the identity of HRM in the Global South beyond the dualistic understanding of HR practices, such as convergence–divergence and the mere form of crossvergence. It argues that hybridisation of HRM in Southern organisations takes place in the form of (post-)colonial hybridity.

This paper examines what the financial services industry expects from the Insurance Ombudsman Bureau. It measures the IOB's success in meeting these expectations against the yardsticks of public confidence and cost‐effectiveness. In the light of Lord Ackner's recently accepted recommendation that the IOB be replaced by a new Ombudsman scheme, this paper concludes that the IOB has failed' the industry by asserting the functions for which it was originally created.

This paper highlights the relevance of using social network analysis (SNA) as a different methodological approach to understand the numerous complex interactions that take place within the internationalization process.

The paper is divided into three major sections: First, it identifies relevant articles on social networks published in appropriate academic journals; second, the process leading to SNA is presented; third, an illustrative case is described to show the relevance of SNA within the context of international business.

Drawing on relevant literature, the authors found that most studies in the field of social networks and internationalization rely on conventional research methods based on qualitative (e.g. multiple case studies) or quantitative studies (e.g. surveys). Without questioning the relevance of these methods, the authors claim that very few studies have used the SNA methodology, which is based on a sociometric approach addressing the interactional dynamics embedded in international relationships.

Specifically, this paper attempts to analyze the major advantages and shortcomings of the SNA methodology, which may be useful to understand interactional (or relational) effects associated with an internationalization strategy.