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The purpose of this paper is to critically reflect upon the use of the term accountability in the twenty‐first century and its role in “remaking the world in favour of the most powerful” using the theories of Pierre Bourdieu and Jacques Lacan.

The paper examines the notion of accountability by analyzing a case study of the hostile takeover of Manchester United Football Club by the Glazer family. The field of football presents an interesting arena in which to study accountability because of its extremely interested and active fans who search for information on every aspect of their clubs. Lacanian theory is drawn upon to add to understanding of the psychopathology which the demands for accountability and transparency place on individuals. Bourdieu's work on illusio is drawn upon to understand the motivations of the field of football.

The paper finds that calls to “hold the most powerful to account” in practice lack political force. Thus the case study demonstrates the common (mis)recognition of the term of accountability. The ability to correct the abuses of the most powerful requires power.

The conflation of Bourdieu and Lacan adds to understanding of accountability as an empty cipher with performative power.

The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity, including a broad range of theories and research methodologies, as a defining feature of AAAJ. As we have done since 1988 in AAAJ’s first editorial, we continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, avoiding the narrow focus and detachment from society that is characteristic of globally pervasive North American economics-based accounting research.

The paper employs an analysis and critique of trends in interdisciplinary research, drawing upon the previous 29 editorials/commentaries published in AAAJ. It also elucidates the field of scholarship associated with AAAJ in 2016 as evidence of the patterning of recent research and publishing trends.

This paper identifies challenges confronting interdisciplinary researchers in the globalised academic community. These include our obsession with theoretical engorgement and our adversarial rather than cooperative approach to knowledge development. Furthermore, the authors argue that researchers must reflect on their motivation, informing theories and values if they intend to contribute to practice, policy and a wider societal good. Accounting researchers have a responsibility to go beyond observation, engaging in and constructing a more equal and fair society.

This commentary reflects on developments in AAAJ and its community over three decades. The authors also address the wider AAAJ community, including the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference attendees, AAAJ special issue editors, the editorial board, ad hoc reviewers, authors and supporters across AAAJ’s 30 years.

The purpose of this paper is to examine how, and by whom, institutional logics are determined in the action of sustainable organisation. The authors analyse a supply chain network structure to understand how multiple stakeholders' perceptions of sustainability emerge into a dominant logic and diffuse across an organisational field.

Stakeholder network theory provides novel insights into emerging logics within a chocolate supply chain network. Semi-structured interviews with 35 decision-makers were analysed alongside 269 company documents to capture variations in emergent logics. The network was mapped to include 63 nodes and 366 edges to analyse power structure and mechanisms.

The socio-economic organising principles of sustainable organisation, their sources of power and their logics are identified. Economic and social logics are revealed, yet the dominance of economic logics creates risks to their coexistence. Logics are largely shaped in pre-competitive activities, and resource fitness to collaborative clusters limits access for non-commercial actors.

Powerful firms use network structures and collaborative and concurrent inter-organisational relationships to define and diffuse their conceptualisation of sustainability and restrict competing logics.

This novel study contributes to sustainable supply chain management (SSCM) through presenting the socio-economic logic as a new conceptual framework to understand the action of sustainable organisation. The identification of sophisticated mechanisms of power and hegemonic control in the network opens new research agendas.

The purpose of this paper is to illustrate the ways in which contemporary organisations are imposing their own private sanctions on fraudsters.

The research draws on primary data from interviews with counter fraud practitioners in the UK, secondary sources and case examples.

Such developments have been stimulated, at least in part, by the broader limitations of the criminal justice system and in particular a “fraud bottleneck”. Alongside criminal sanctions, many examples are provided of organisations employing private prosecutions innovative forms of civil sanction and “pseudo state” sanctions, most commonly civil penalties comparable to fines.

Such changes could mark the beginning of the “rebirth of private prosecution” and the further expansion of private punishment. Growing private involvement in state sanctions and the development of private sanctions represents a risk to traditional guarantees of justice. There are differences in which comparable frauds are dealt with by corporate bodies and thus considerable inconsistency in sanctions imposed. In contrast with criminal justice measures, there is no rehabilitative element to private sanctions. More research is needed to assess the extent of such measures, and establish what is happening, the wider social implications, and whether greater state regulation is needed.

Private sanctions for fraud are likely to continue to grow, as organisations pursue their own measures rather than relying on increasingly over-stretched criminal justice systems. Their emergence, extent and implications are not fully understood by researchers and therefore need much more research, consideration and debate. These private measures need to be more actively recognised by criminal justice policy-makers and analysts alongside the already substantial formal involvement of the private sector in punishment through prisons, electronic tagging and probation, for example. Such measures lack the checks and balances, and greater degree of consistency as laid out in sentencing guidelines, of the criminal justice system. In light of this, consideration needs to be given to greater state regulation of private sanctions for fraud. More also needs to be done to help fraudsters suffering problems such as debt or addiction to rebuild their lives. There is a strong case for measures beyond the criminal justice system to support such fraudsters to be created and publicly promoted.

The findings are of relevance to criminal justice policy-makers, academics and counter fraud practitioners in the public and private sectors.

Because of the nature of their work, frontline service employees are highly exposed to customer incivility (CI) and are required to perform surface acting (SA) in such circumstances. Both CI and SA have detrimental impact to a sustainable workforce. This study aims to investigate the psychological effects of CI and SA on emotional exhaustion (EE), organizational commitment (OC) and work–family conflict (WFC).

Data from 203 respondents who successfully completed the questionnaire is used for the analysis. Structural equation modelling and bootstrapping were performed to investigate the relationship among variables.

The study found that both CI and SA are positively related to EE. EE is negatively related to OC and positively related to WFC. EE was engaged as a mediator between CI and OC, and between CI and WFC. EE also served as a mediator between SA and OC, and between SA and WFC.

The findings advanced our knowledge of the impact of CI and SA on EE, OC and WFC. Based on the findings, theoretical and practical implications are discussed.

The purpose of this paper is to provide wider research evidence for the use of the Short Dynamic Risk Scale (SDRS) in risk management with individuals who have an Intellectual Disability (ID) and reside in a secure psychiatric inpatient setting. The outcomes are supportive of previous research, showing that outcomes on the SDRS are related to maladaptive behaviours recorded for individual with ID.

All participant data taken from the hospital healthcare reporting system were entered into a PASW database. The ratings for each of the SDRS and Short-Term Assessment of Risk and Treatability (START) items were entered and totalled, with a separate total score for the SDRS with the additional three items. In order to capture the behavioural monitoring data, average severities weightings of each of the Overt Aggression Scale-modified for neuro-rehabilitation (OAS-MNR) categories for the three weeks following completion of the individual’s SDRS were calculated and recorded. In addition, average severity weightings reflecting the presence of sexualised behaviour (St Andrew’s Sexual Behaviour Assessment (SASBA) in the subsequent three weeks following SDRS completion was included. Using the most recent START assessment completed allowed for analysis of the predictive ability of the START of the same behavioural data.

A series of Spearman’s correlations were run to determine the relationship between outcomes on the SDRS and engagement in risk behaviours as rated by the OAS-MNR scales. There was a moderate positive correlation between all 11-items of the SDRS and OAS-MNR recordings. A series of Spearman’s correlations were conducted to determine the relationship between outcomes on the START Vulnerability items and engagement in risk behaviours as rated by the OAS-MNR scales. There was a weak negative correlation between all individual START vulnerability item ratings and OAS-MNR recordings.

The current pilot study provides wider research evidence for the use of the SDRS in risk management with individuals who have an ID and reside in a secure psychiatric inpatient setting.

This paper compares outcomes on the START and SDRS in relation to an individual’s risk recordings to support identification of whether either have practical and clinical utility. To the authors’ knowledge, this has not been completed before.

The purpose of this paper is to discuss the development of the community-based individual risk mitigation profile (IRMP) and to examine its effectiveness for people who have an intellectual disability, and are at risk of offending, through the use of a case study.

Case study and literature review.

The tool has been found to be useful and accessible by clinicians. It has a particular focus on joint sharing of opinion on risk and decision making in a structured and contained multi-disciplinary forum, that is evidence-based and defensible. This multi-disciplinary approach meets recommendations in best practice in relation to risk.

A current limitation is that the IRMP has not been evaluated for reliability and validity, though a research study is being planned.

The paper highlights the usefulness of a community-based risk profile assessment and linked risk mitigation process.

Today many young people are choosing to become vegetarian. Others are finding meatless meals appetising and attractive as they make a conscious effort to eat more healthily. So this year the Kraft Nutrition Award judges asked senior competitors to imagine they were having a vegetarian friend to stay and to plan a day's meals of breakfast, a packed lunch and special occasion meal for the evening. The twelve finalists were then invited to the Kraft kitchens in Cheltenham to prepare a few of their chosen dishes and to answer questions to test their overall knowledge of food, nutrition and healthy eating.