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This article delineates the pilot implementation of the Rohingya Archive (R-Archive). The R-Archive seeks to both confront and exploit the roles of documentation and recordkeeping in forced displacement of Rohingya people through targeted physical and bureaucratic violence in Myanmar. This grassroots activist intervention is located at the intersection of technology, rights, records, jurisdictions and economics. Using Arweave's blockweave, the R-Archive secures copies of records, such as identity documentation, land deeds and personal papers, carried into diaspora by Rohingya refugees against unauthorised alteration, deletion and loss, providing a trust infrastructure for accumulating available evidence in support of rights claims and cultural preservation.

Iterative development of functional requirements, data collection processes and identification of a technological solution for the community-based, post-custodial, blockchain-inspired R-Archive; design and testing of the R-Archive pilot; and analysis of trust and economic concerns arising.

A complex set of interconnecting considerations is raised by this use of emerging technologies in service to a vulnerable and diasporic community. Hostile governments and volatile cryptocurrencies are both threats to the distributed post-custodial R-Archive. However, the strength of the community bonds that form the archive and articulated in its records speak to the possibility of perdurance for a global Rohingya archive, and working through the challenges surfaced by its development offers the possibility to serve as a model that might be adaptable for other grassroots archival activist projects initiated by oppressed, marginalised and diasporic communities.

Personal and community safety and accessibility concerns, especially in refugee camps and under Covid-19 restrictions, presented particular challenges to carrying out the research and development that are addressed in the research design and future research plans.

The goal of this pilot was to collect and store examples of a range of documents that demonstrate different aspects of Rohingya culture and links to the homeland as well as those that record formal evidentiary relationships between members of the Rohingya community now in diaspora and the Burmese state (e.g. acknowledgements of citizenship). The pilot was intended to demonstrate the viability of using a blockchain-inspired decentralised archival system combined with a community-driven approach to data collection and then to evaluate the results for potential to scale.

The R-Archive is a community-centred and driven effort to identify and preserve, under as secure and trusted conditions as possible, digital copies of documents that are of juridical, cultural and personal value to the Rohingya people and also of significance as primary documentary evidence that might be used by international legal institutions in investigating genocide taking place in Burma and by academic researchers studying the history of Burma.

The R-Archive is novel in terms of its technological application (Arweave), the economic concerns of a vulnerable stateless population it is trying to address, and its functional complexity, in that its goal is simultaneously to serve both legal evidentiary and community archive functions. The R-Archive is also an important addition to other notable efforts in the diasporic Rohingya community that have attempted to employ the tools of technology for cultural preservation.

Examines the influence of several size‐related factors on retail management′s choice of the organization′s functional division structure and multiunit operating system based on data collected from a sample of retail department store personnel managers in the United States. Suggests that the retail organization′s size and the number of functional divisions employed are directly related. After nearly two‐thirds of a century, department stores continue to use the basic functional‐division organization developed by Paul Mazur which has been modified into a model that includes: merchandising, publicity and promotion, store operations, finance and control, and personnel. The study further reveals a link between the organization′s size and retail management′s choice of a multiunit operating system. Implications are provided to assist management in evaluating the appropriateness of the firm′s functional division structure and operating system in response to several key factors.

This chapter examines the differing ways in which the criminal responsibility of children has been understood in English and Australian common law. The doctrine of “doli incapax” has for many centuries worked to establish a presumption in law that children between the ages of around 10 and 14 are incapable of forming criminal intent, unless it can be shown that they are capable of ‘guilty knowledge’ about their actions. In this approach, children are presumed to be ‘naughty’ until it can be shown that they are ‘bad’. However, events such as the murder of James Bulger in 1993 have led to the abolition of the doctrine in the UK, and its questioning in Australia. The chapter will outline how and why the law’s distinction between adults and children in relation to crime has become unstable, and explain the implications of the legal conception of childhood for the sociology of childhood more broadly. It will also explore how a closer look at the history of the doli incapax presumption sheds considerable light on the central and active role played by the judiciary and the legal profession, as opposed to other social and professional groups, in the development of a particular legal construction of childhood.

Although the Sendai Framework for Disaster Risk Reduction 2015–2030 explicitly recognizes the need for psychosocial support and mental health services, the focus of this and many disaster risk reduction and management (DRRM) plans lies in the response, recovery, and rehabilitation phases. Less attention has been given to how mental health aspects affect the predisaster phase. This chapter explores the less understood concept of “resistance” in the perspectives model of disaster mental health, which is related to DRRM themes of “prevention and mitigation” and “preparedness” interventions. Four strategies are identified by which DRRM interventions can contribute to psychosocial support and mental health: increasing stress resistance, fostering cohesion and social support, fostering positive cognition, and building self-efficacy and hardiness. We review the cases of the Philippines, Indonesia, Myanmar, and Thailand and report existing socio-political DRRM initiatives for prevention, mitigation, and preparedness that can potentially enhance resistance as a predisaster intervention. Beyond medical services or clinical mental health interventions for select populations, DRRM interventions can benefit the general public. Despite natural intersections, there remains a need for deliberate and targeted initiatives that explore how vertical pyschosocial care programs can be created to straddle both DRRM and health sectors in practice.

Given the importance of online social network (OSN) media features, many studies have focused on how different types of OSNs with various media features influence users’ usage and engagement. However, a recent literature review indicates that few empirical studies have considered how different types of OSNs with different information accessibility levels influence users’ beliefs and self-disclosure. By comparing two OSN platforms (OSNs with high-level information accessibility vs OSNs with low-level information accessibility), the purpose of this paper is to address this opportunity by investigating the differential impacts of the two platforms on individuals’ psychological cognition – particularly users’ social exchange beliefs – and explaining how these beliefs translate into OSN self-disclosure.

This study used a factorial design approach in an experimental setting to examine how different levels of information accessibility (high vs low), influence the social exchange beliefs (i.e. perceived social capital bridging, perceived social capital bonding and perceived privacy risks) of OSN users and subsequently influence OSN self-disclosure.

The results show that users on OSNs with high-level information accessibility express significantly higher perceived social capital bridging and perceived privacy risks than users on OSNs with low-level information accessibility. However, users on OSNs with low-level information accessibility express higher social bonding beliefs than users on OSNs with high-level information accessibility, indicating that there are different effect mechanisms toward OSN self-disclosure.

The focus of this research helps unveil the complex relationships between OSN design features (e.g. information accessibility), psychological cognition (e.g. social capital bridging, social capital bonding and privacy risks) and OSN self-disclosure. First, it clarifies the relationship between information accessibility and self-disclosure by examining the mediating effect of three core social exchange beliefs. Second, it uncovers the distinct effects of high-level information-accessible OSNs and low-level information-accessible OSNs on OSN self-disclosure.

The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ?

A structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades.

The findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive.

Within this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society.

This paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.

This chapter presents an investigation of the sex abuse scandal within the Catholic Church through the lens of stigmatization for the purpose of elaborating the theory, making it more widely applicable across multiples levels of analysis. Much like individuals, organizations must engage in information management in order to conceal discrediting information that would blemish their reputation. Given the number of people who comprise an organization, such secrecy relies on teamwork in order to contain damaging information. Based on an analysis of investigative journalist accounts of the scandal between 1985 and 2014, I present a typology representing the system of organizational secrecy developed by the Catholic Church. While organizations like the church have more structural resources at their disposal to ensure information control is maintained, their size and the varying levels of commitment to secrecy on the part of individual members of the team ultimately work against them.

Following Philip Selznick’s lead in using pragmatist social science to understand issues of public concern we conducted a study of failed innovation in the commercial construction industry (CCI). We find that social heuristics – collectively constructed and maintained interpretive decision-making frames – significantly shape economic and non-economic decision-making practices. Social heuristics are the outcome of industry-based “institutionalization processes” and are widely held and commonly relied on in CCI to reduce uncertainty endemic to decision-making; they provide actors with both a priori and ex post facto justifications for economic decisions that appear socially rational to industry co-participants. In the CCI – a project-centered production network – social heuristics as shared institutions sustain network-based social order but in so doing discourage novel technologies and impede innovation. Social heuristics are actor-level constructs that reflect macro-level institutional arrangements and networked production relations. The concept of social heuristics offers the promise of developing a genuinely social theory of individual economic choice and action that is historically informed, contextually situated, and neither psychologically nor structurally reductionist.

We study the relationship between underwriter prestige, family control, and IPO underpricing in an international setting. Data are collected for 5,789 firms that went public across twenty‐five countries between 1995 and 2002. We find that non‐penny‐stock and non‐U.S. IPOs from countries where firms are predominately family‐controlled benefit from associations with well‐known investment bankers; i.e., these firms are less underpriced than similar firms from countries with a low level of family control. At the same time, our findings support prior evidence that suggests that underwriter prestige is positively related to underpricing in the U.S. IPO market. Family‐controlled firms should consider the findings of this study, which identifies factors that are associated with more successful IPO outcomes.