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The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.

A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.

A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.

There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.

The manoeuvring of everyday spaces to nudge the population towards a physically active lifestyle or active living has been the hallmark of the policy modes of instrumental thinking for combating physical inactivity, particularly in urban spaces across the world. Thus, the active promotion of fitness activities by the postcolonial state signifies the centrality of the body in disciplining docile and inactive individuals to produce fit and active citizens. Such a population-based approach has often raised concerns about social and spatial justice and expressions of identity, liberty, and surveillance, even as everyday spaces in cities continue to exhibit elements of colonial governmentality. In the midst of this, the body continues to be central to the ways in which such a population makes sense of being physically active and ‘being healthy’ in their everyday lives. By employing a multi-sited ethnography conducted over a period of 10 months in different public parks in Delhi, the present chapter aims to understand the ways in which fitness activities are performed, produced, and practised in the city. While public parks themselves are a product of colonial urban governmentalities in Delhi, this chapter argues that active bodies engaged in everyday sports in the parks also emerge as the critical site for the bodily inscription of global standards of physical activity. Driven by Western fitness regimes, individuals tend to understand themselves as entrepreneurial selves that can bring to life this imagination of the body ideal even while being engaged in various fitness and leisure activities aimed at being ‘healthy’.

This chapter investigates the experiences of doctoral students and supervisors in the doctoral process, focusing on the potential impact of imbalances in the distribution of power. In this respect, there are troublesome manifestations of excessive faculty entitlement that appear to be a source of inequality and injustice. These phenomena call into question the crucial relationship of support expected of doctoral students, as thesis supervisors have a fundamental role to play in guiding them towards the doctorate and ensuring their successful entry into the research community. Looking at the issue from the angle of the theory of social fields, I examine instances of dysfunction in supervisory experiences. Such problematic practices tend to conform to the relationships and traditions that sustain and (re)produce the practices of the academy, constraining the establishment of what Bakhtin describes as a dialogical relationship, between doctoral students and supervisors. I examine this problem from my own experience, both as a doctoral student and as a supervisor. I approach the question by combining self-study and narrative inquiry to make use of the data from my experience to analyse the issues raised during the supervision of doctoral programmes. I connect accounts drawn from literature, real-life testimonies and a corpus of discussions and notes to explore the manifestations of excessive faculty entitlement in the form of asymmetries and difficulties that can negatively impact the quality of supervision.

This paper aims to present the continuous Nigerian Government’s failure to protect the lives and property of its citizens against the incessant itinerant herders’ violence, despite its numerous programs in attempts to end the carnage. It sought also to examine the relationship between this government’s failure to meet its responsibility and the ineluctable self-defense mechanisms adopted by the people of Plateau State, Nigeria.

The research was both quantitative and qualitative. The study was conducted in four of the 17 Local Government Areas of the state: Bassa, Jos-south, Riyom and Barkin Ladi. A sample size of 400 was determined using Yamane Taro’s sampling size formula. Four hundred respondents were interviewed using a Google questionnaire (found at this link: https://forms.gle/tu96ZDwP85e8JsGu8). In this study, a total of seven key informant interviews and nine focus group discussions were conducted.

The finding revealed that most indigenous ethnic groups were dissatisfied with the government’s handling of the nomadic herders’ aggression. Therefore, 99.1% of Berom, 99.0% of Irigwe and 92.9% of other ethnicities argued that the government’s failure to protect them is a tacit permission for self-defense. On the contrary, 60.0% of the Fulani were satisfied with the government’s strategies in ending the aggression and 95.0% of them argued that the government’s failure to protect its citizens is not an implied permission for self-defense. It was also found that a relationship exists between the government’s lack of capacity to end the nomadic herders’ aggression and implied consent for self-defense in Plateau State, Nigeria.

This is a research paper that uses primary data. The findings are germane to ending the challenge of recurrent aggression of nomadic herders on other Nigerians. The study concludes that the government must live up to its responsibility of the protection of its citizens’ lives and property, failure to do so is an implicit permission to the citizens to defend themselves. It also recommended that the government should return displaced people to their communities.

This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting scholarship. It explores how public managers conceive and measure the performance of co-produced public services.

A case study is conducted on three instances of neighbourhood watching – that is, a type of collective co-production – in a homogeneous institutional setting. The analysis and interpretation of empirical data are guided by a systematic conceptual space delineating the qualities that performance criteria can take in contexts where public services are produced.

Findings reveal that when the co-production activation is driven by both state and lay actors, public managers tend to conceptualise and measure its performance in a way that contributes to building a more structured co-productive space, where the roles to play, how to interact and what to achieve are clearly defined.

This paper breaks new ground by scrutinising the conceptualisation of performance in settings where public services involve actors beyond traditional public administrations. By exploring the diverse “shapes” and meanings that performance can take in co-production arrangements, this paper enriches discussions on how public sector accounting can inform co-production literature.

This paper intervenes in the consequences of a myth propagated in academic discourse about the dancesport world, according to which half of the men in Latin dancesport are gay. I challenge two assumptions that surround this myth: that cisgender gay men do not contribute to the reification of the heteronormative gender binary, and that the dancesport scene is inclusive of gay people. These assumptions are based on a blatant lack of understanding of the position of gay men within the dancesport world – that is, the ways in which subjects are constituted through the effects of power.

This work is based on empirical research I conducted in the dancesport community, including ethnographic and autoethnographic fieldwork, extant documents (e.g. books, blogs, Judging Regulations) and interviews with experts and participants of the dancesport scene (2021/2022). To analyse the data, I relied on the principles of dispositive analysis, grounded theory and dance analysis.

I show that gay dancers have turned to assimilation as their only available strategy. I discuss the negative consequences of assimilation as a political strategy and how it impacted queer dancers – between invisibilisation, residual shame and a failure to challenge the heteronormative gender binary. This led gay dancers to rationalise and perpetrate harm based on the systems of oppression they had internalised.

I conclude the paper by highlighting a way beyond assimilation for queer dancers.

This paper addresses a critical gap in research on LGBT + inclusion in dancesport.

The sporting body in Indian sports studies has been studied in the context of changing power relations in society, and this essay continues in a similar vein. The significance of sport in India evolved from being used as a means of control by the coloniser to becoming a point of resistance and then a tool for nation-building for the colonised peoples. Post-liberalisation wrought significant changes to the social and cultural landscape and brought with it a singular focus upon the individual, as the idea of the nation receded to the background and the link between sport and self-making became prominent. In the context of the changing cultures of sport and the body from colonial to post-liberalisation India and the growing prominence of sport in popular culture, this chapter turns a critical eye towards the representation of sport in three Nike advertisements between 2007 and 2016 with the understanding that these representations are shaped by the workings of power and ideology in society and therefore provide a window to access the evolution of sports discourse over time. Through this examination, it explores the complex dynamic between the liberation of the postcolonial sporting body from discursive shackles and its evolution – and possible entrapment – into becoming a placard of the neoliberal vision and what this means in terms of the decoloniality discourse.

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.