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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.

The purpose of this paper is to better understand how and why adoption and implementation of healthcare IT innovations occur. The authors examine two IT applications, computerised physician order entry (CPOE) and picture archiving and communication systems (PACS) at the meso and micro levels, within the context of the National Programme for IT in the English National Health Service (NHS).

To analyse these multi-level dynamics, the authors blend Rogers’ diffusion of innovations theory (DoIT) with Webster’s sociological critique of technological innovation in medicine and healthcare systems to illuminate a wider range of interacting factors. Qualitative data collected between 2004 and 2006 uses semi-structured, in-depth interviews with 72 stakeholders across four English NHS hospital trusts.

Overall, PACS was more successfully implemented (fully or partially in three out of four trusts) than CPOE (implemented in one trust only). Factors such as perceived benefit to users and attributes of the application – in particular speed, ease of use, reliability and flexibility and levels of readiness – were highly relevant but their influence was modulated through interaction with complex structural and relational issues.

Results reveal that combining contextual system level theories with DoIT increases understanding of real-life processes underpinning implementation of IT innovations within healthcare. They also highlight important drivers affecting success of implementation, including socio-political factors, the social body of practice and degree of “co-construction” between designers and end-users.

The originality of the study partly rests on its methodological innovativeness and its value on critical insights afforded into understanding complex IT implementation programmes.

As the means and harms of technology-facilitated violence have become more evident, some governments have taken steps to create or empower centralized bodies with statutory mandates as part of an effort to combat it. This chapter argues that these bodies have the potential to meaningfully further a survivor-centered approach to combatting technology-facilitated violence against women – one that places their experiences, rights, wishes, and needs at its core. It further argues that governments should consider integrating them into a broader holistic response to this conduct.

An overview is provided of the operations of New Zealand's Netsafe, the eSafety Commissioner in Australia, Nova Scotia's Cyberscan Unit, and the Canadian Centre for Child Protection in Manitoba. These types of centralized bodies have demonstrated an ability to advance survivor-centered approaches to technology-facilitated violence against women through direct involvement in resolving instances of violence, education, and research. However, these bodies are not a panacea. This chapter outlines critiques of their operations and the challenges they face in maximizing their effectiveness.

Notwithstanding these challenges and critiques, governments should consider creating such bodies or empowering existing bodies with a statutory mandate as one aspect of a broader response to combatting technology-facilitated violence against women. Some proposed best practices to maximize their effectiveness are identified.

This paper maps utopian theories of technological change. The focus is on debates surrounding emerging industrial technologies which contribute to making the relationship between humans and machines more symbiotic and entangled, such as robotics, automation and artificial intelligence. The aim is to provide a map to navigate complex debates on the potential for technology to be used for emancipatory purposes and to plot the grounds for tactical engagements.

The paper proposes a two-way axis to map theories into to a six-category typology. Axis one contains the parameters humanist–assemblage. Humanists draw on the idea of a human essence of creative labour-power, and treat machines as alienated and exploitative form of this essence. Assemblage theorists draw on posthumanism and poststructuralism, maintaining that humans always exist within assemblages which also contain non-human forces. Axis two contains the parameters utopian/optimist; tactical/processual; and dystopian/pessimist, depending on the construed potential for using new technologies for empowering ends.

The growing social role of robots portends unknown, and maybe radical, changes, but there is no single human perspective from which this shift is conceived. Approaches cluster in six distinct sets, each with different paradigmatic assumptions.

Mapping the categories is useful pedagogically, and makes other political interventions possible, for example interventions between groups and social movements whose practice-based ontologies differ vastly.

Bringing different approaches into contact and mapping differences in ways which make them more comparable, can help to identify the points of disagreement and the empirical or axiomatic grounds for these. It might facilitate the future identification of criteria to choose among the approaches.

Educational design patterns offer practical strategies that can be shared and adapted to address problems in teaching and learning. This article explores how educational design patterns for connected learning at scale at an Australian university may be adapted to a Vietnamese higher education context.

12 educational design patterns that address the challenges of active learning and large teaching team management are discussed. The authors then critically reflect on their cross-cultural adaptation for the higher education context, from an Australian to a Vietnamese university.

Transitioning from passive to active learning strategies and effectively leading large teaching teams present similar challenges across our contexts. Educational design patterns, when dynamically adapted, may assist educators to teach skills that are critical for work and the future. Higher education institutions globally could enhance their practices by incorporating international best practice approaches to educational design.

The Connected Learning at Scale (CLaS) educational design patterns explored in this article offer solution-oriented strategies that promote a more active learning experience. This paper identifies adaptations for educators, especially those in Vietnamese higher education that respect traditional structures, cultural nuances and resource limitations in implementation.

Whilst educational design patterns are well-researched in the Western contexts, few studies analyse design patterns in an Asian, and in particular the Vietnamese context. More research is needed in the cross-cultural adaptation of educational design patterns that joins practice and theory.

The purpose of this paper is to explore whether official inquiries are an effective method for holding the medical profession to account for failings in the quality and safety of care.

Through a review of the theoretical literature on professions and documentary analysis of key public inquiry documents and reports in the UK National Health Service (NHS) the authors examine how the misconduct of doctors can be understood using the metaphor of professional wrongdoing as a product of bad apples, bad barrels or bad cellars.

The wrongdoing literature tends to present an uncritical assumption of increasing sophistication in analysis, as the focus moves from bad apples (individuals) to bad barrels (organisations) and more latterly to bad cellars (the wider system). This evolution in thinking about wrongdoing is also visible in public inquiries, as analysis and recommendations increasingly tend to emphasise cultural and systematic issues. Yet, while organisational and systemic factors are undoubtedly important, there is a need to keep in sight the role of individuals, for two key reasons. First, there is growing evidence that a small number of doctors may be disproportionately responsible for large numbers of complaints and concerns. Second, there is a risk that the role of individual professionals in drawing attention to wrongdoing is being neglected.

To the best of the authors’ knowledge this is the first theoretical and empirical study specifically exploring the role of NHS inquiries in holding the medical profession to account for failings in professional practice.

This article draws upon our perspective as academic-practitioners working in the fields of food insecurity, food systems, and inequality to comment, in the early stages of the pandemic and associated lockdown, on the empirical and ethical implications of COVID-19 for socio-economic inequalities in access to food in the UK. The COVID-19 pandemic has sharpened the profound insecurity of large segments of the UK population, an insecurity itself the product of a decade of “austerity” policies. Increased unemployment, reduced hours, and enforced self-isolation for multiple vulnerable groups is likely to lead to an increase in UK food insecurity, exacerbating diet-related health inequalities. The social and economic crisis associated with the pandemic has exposed the fragility of the system of food charity which, at present, is a key response to growing poverty. A vulnerable food system, with just-in-time supply chains, has been challenged by stockpiling. Resultant food supply issues at food banks, alongside rapidly increasing demand and reduced volunteer numbers, has undermined many food charities, especially independent food banks. In the light of this analysis, we make a series of recommendations. We call for an immediate end to the five week wait for Universal Credit and cash grants for low income households. We ask central and local government to recognise that many food aid providers are already at capacity and unable to adopt additional responsibilities. The government's – significant – response to the economic crisis associated with COVID-19 has underscored a key principle: it is the government's responsibility to protect population health, to guarantee household incomes, and to safeguard the economy. Millions of households were in poverty before the pandemic, and millions more will be so unless the government continues to protect household incomes through policy change.

The ongoing “digitalization of work” is one of the major phenomena shaping contemporary organizations. The aim of this study is to explore linguistic constructs of white-collar workers (WCWs) related to their use of digital tools.

The framework of ideological dilemmas (Billig et al., 1988) is mobilized to investigate the conflicting demands WCW interviewees construct when describing the ongoing digitalization of their office work.

This study shows how “digitalization of work” is enforcing an organizational ideological dilemma of structure and flexibility for WCWs. In the digital workplace, this dilemma is linguistically expressed as the individual should be, or should want to be, both flexible and structured in her work.

The use of language exposes conflicting ideals in the use of digital tools that might increase work–life stress. Implications for managers include acknowledging the dilemmas WCWs face in digitalized organizations and supporting them before they embark upon a digitalization journey.

The study shows that the negotiation between competing organizational discourses is constructed irrespective of hierarchical positions; the organizations digital maturity; private or public sector; or country. The study confirms contradictory ideological claims as “natural” and unquestionable in digitalized officework.