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This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

The role of health promoters and educators in the current and future response to COVID-19 is critical, but, to date, under explored. This opinion paper offers a number of important contributions that this professional group may offer both in the immediate and future strategy of global public health. While the importance of a medical model of health cannot be underplayed, the social model of health suggests that some groups in society are being more disproportionately impacted than others. Health promotion has been committed to reducing inequalities and therefore offers “a voice” to those most marginalised. The paper suggests that bottom-up approaches focusing on building individual and community control is essential and, moreover, the concepts of a settings approach in health promotion, the fostering of critical health literacy and “salutogenesis” may be worthy of further debate and discussion.

This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from the year 1990 to present. The review tackles transfer pricing income shifting behavior of MNEs from three different perspectives: taxation relationship with profitability, intrafirm trade, and foreign direct investment (FDI). There have been significant developments and contributions in this field, despite many limitations, mainly concerning the availability of micro-data in general, (specifically intrafirm trade data which allows capturing much of the heterogeneity which is dangling within inter-sectors), and the tax measurement issue. Yet, this area of study is still developing and promises more achievements.

Non-politicized bureaucracy plays a fundamental role in the survival of states during times of transition and drastic change. Moreover, non-politicized bureaucracy protects state institutions from failing. In fact, state survival bureaucracy (SSB), as an alternative to Deep State, obtains all mechanisms for the sustainability of the state, both its entity and identity. In case of resistance to the elected officials and executives’ abrupt decisions, professionals and experts came up with Deep State to reflect the elements of rejection.

The paper uses both system and function approaches in analyzing the role of bureaucracy in states going through transition. It also draws comparisons from the harsh experiences in the Arab region after Arab revolutions where most of the states collapsed while Tunisia and Egypt survived. The authors will use the available literature in reviewing different arguments regarding the role of bureaucracy in addition to the own observations as scholars who were engaged in the political process in Egypt for sometimes and during the drastic changes since January 25, 2011 and the knowledge about political process in Tunisia and other Arab states.

In the study of the collapse of a number of Arab states and the survival of Tunisia and Egypt, it was found out that it is SSB which holds state together in cases of drastic changes or tangible threats. SSB includes bureaucrats and policy implementing agencies that are committed to both entity and identity of the state. The role of SSB emerges clearly in a state of utmost survival crisis of the state. SSB does inherently obtain self-correcting mechanisms that help states face, experience drastic change and cope with it.

Non-politicized bureaucracy plays a fundamental role in the survival of states during times of transition and drastic change. Moreover, non-politicized bureaucracy protects state institutions from failing. In fact, SSB as an alternative to Deep State, as defined in this paper, obtains all mechanisms for the sustainability of the state, both its entity and identity. The analysis will show how SSB is a constructive mechanism for the survival of the state when its entity and identity as well as well-established national interests are under tangible threats.

In this study, the authors aim to probe the relationship between listening and lurking and discuss types of lurking that occur on social media sites based on the motivations driving them. Although listening is a significant practice of online attention, intimacy, connection, obligation and participation as much as voice is, it is yet to receive the kind of attention voice is given in the context of social media. In the rather limited studies on online attention, the concept that has gained consideration is “lurking”, and this practice has often been treated as a derogatory non-activity or as passivity. The interest to study lurking is based on the premise that lurking is a significant ground on which listening occurs in social media and through which voice can be given attention.

This study adopted a phenomenological approach to understand motivations for lurking in online spaces. Phenomenological research involves data gathering through inductive, qualitative methods with the aim of explaining specific phenomena from the perspective of research participants. In this research, the lived experience studied was lurking and what drives lurking. A total of 12 members of the Licence to Talk project, a research project based at the School of Journalism and Media Studies, Rhodes University, South Africa, took part in the study. They shared their personal experiences of online lurking through a critical reflective writing. Based on the experiences shared, the authors identified and categorised the various types of lurking based on the varied motivations driving them.

Through the phenomenological approach, the study has theorised a more useful understanding of lurking as a form of online listening by identifying and categorising seven lurking behaviours that are nested within the lurking activity. This study, thus, provides a tentative framework for studying online lurking by bringing to bear listening theory and by reasoning that lurking is a needs-based activity that has purpose imbedded within it.

The authors recognise that this study is limited by its small number of participants. Nevertheless, as researchers with a strong grounding in listening theory, the authors thought it valuable to interrogate their own practices on social media and to develop a more useful understanding of what lurking might entail and, on the lurking-listening relationship. A larger study would provide stronger evidence to test the hypothesis about lurking as a very interesting form of listening with a relationship to complex behaviours and needs.

It is expected that by conceptualising the various forms of lurking based on the motivations that drive online lurking (listening), it will provide an empirical and theoretical/conceptual basis for further investigations into this pervasive mode of online attention.

Despite 2016 legalization of recreational cannabis cultivation and sale in California with the passage of Proposition 64, many cannabis businesses operate without licenses. Furthermore, federal regulations disincentivize financial institutions from banking and lending to licensed cannabis businesses. The authors explore the impact of legal cannabis business activity on California financial institutions, the barriers to banking faced by cannabis businesses, and the nontraditional sources of financing used by the industry.

The authors use a mixed methods approach. The authors utilize call data for banks and credit unions headquartered in California and state cannabis licensing data to estimate the impact of the extensive and intensive margins of licensed cannabis activity on key banking indicators using difference-and-difference and fixed effects regressions. The qualitative data come from interviews with industry stakeholders in northern California's “Emerald Triangle” and add important context.

The quantitative results show economically and statistically significant impacts of licensed cannabis activity on banking indicators, suggesting both direct and spillover effects from cannabis activity to the financial sector. However, cannabis businesses report substantial barriers to accessing basic financial services and credit, leading to nontraditional financing arrangements.

The results suggest opportunities for cannabis businesses and financial institutions if regulations are eased and important avenues for further study.

The authors contribute to the nascent literature on cannabis economics and the literature on banking regulation and nontraditional finance.

This paper aims to present new evidence from the Cambridge Study in Delinquent Development (CSDD) showing the extent to which obstetric (e.g. abnormal birth weight, confinement at birth, severe abnormality of pregnancy, etc.) and early childhood and family factors (illegitimate child, unwanted conception, family overcrowding, etc.) have predictive effects on psychopathic traits measured later in life at age 48 years.

Data collected in the CSDD are analysed. This is a prospective longitudinal study of 411 London men from age 8 to age 61 years.

The results suggest that none of the obstetric problems were predictive of adult psychopathy. However, some other early childhood factors were significant. Unwanted conception (by the mother) was significantly associated with high psychopathy. The likelihood of being an unwanted child was higher when the mother was younger (19 years or less), and when the child was illegitimate. The poor health of the mother and living in an overcrowded family were also significant in predicting psychopathy in adulthood, as well as both psychopathic personality (F1) and psychopathic behaviour (F2).

These findings suggest the influence of very early emotional tensions and problematic social background in predicting psychopathic traits in adulthood (at age 48 years). They also emphasise the importance of investigating further the very early roots of psychopathic traits.

The purpose of this paper is to determine best practices of aid agencies for outsourcing logistics to commercial logistics service providers (LSPs) in disaster relief. Moreover, it evaluates the application of the Delphi method for research in humanitarian logistics.

The paper is based on a two-round Delphi study with 31 experts from aid agencies and a complementary full-day focus group with 12 experts from aid agencies and LSPs.

The study revealed 12 best practices for outsourcing logistics in disaster relief and a compilation of more than 100 activities for putting these practices into action. Experts consider a proper balance between efficiency and compliance, a detailed contract and a detailed service request most important. Additionally, the Delphi method was found to be a promising technique for research on humanitarian logistics.

By critically examining the Delphi method, this study establishes the basis for a wider application of the technique in the field of humanitarian logistics. Furthermore, it can help to prioritize future research as the ranking of practices reflects the priorities of practitioners.

The paper provides guidance to practitioners at aid agencies in charge of outsourcing logistics.

This research is one of the first in the field of humanitarian logistics to apply the Delphi method. Moreover, it addresses the lack of literature dealing with approaches for building successful cross-sectoral partnerships.

This article advocates that privacy literacy research and praxis mobilize people toward changing the technological and social conditions that discipline subjects toward advancing institutional, rather than community, goals.

This article analyzes theory and prior work on datafication, privacy, data literacy, privacy literacy and critical literacy to provide a vision for future privacy literacy research and praxis.

This article (1) explains why privacy is a valuable rallying point around which people can resist datafication, (2) locates privacy literacy within data literacy, (3) identifies three ways that current research and praxis have conceptualized privacy literacy (i.e. as knowledge, as a process of critical thinking and as a practice of enacting information flows) and offers a shared purpose to animate privacy literacy research and praxis toward social change and (4) explains how critical literacy can help privacy literacy scholars and practitioners orient their research and praxis toward changing the conditions that create privacy concerns.

This article uniquely synthesizes existing scholarship on data literacy, privacy literacy and critical literacy to provide a vision for how privacy literacy research and praxis can go beyond improving individual understanding and toward enacting social change.

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.