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This paper aims to explore consumer behaviour on the popular anonymous social networking site (SNS) Yik Yak. It examines the reasons behind the turn to anonymous social networking and also considers the ways in which anonymity impacts consumers’ self-performances on SNS.

The study used a netnographic approach to explore Yik Yak across eight universities in Ireland and the UK. Data are based on observation and participation on the app. Screenshots on smart phones were the central method used to collect data. Data also included 12 in-depth interviews.

Young consumers are becoming fatigued by the negative effects of self-presentation on many SNS. By enabling consumers to engage in what they consider to be more authentic modes of being and interaction, Yik Yak provides respite from these pressures. Through the structures of its design, Yik Yak enables consumers to realise self-authentication in anonymised self-performances that engender a sense of virtue and social connection.

This research highlights the potential value of anonymous SNS in fostering supportive dialogue, concerning mental health amongst post-millennials.

By invoking a performative lens, this paper extends a novel theoretical approach to understandings of identity formation within consumer research. By highlighting anonymity as a dynamic process of socio-material enactments, the study reveals how consumers’ self-performances are brought into effect through the citation of various discursive arrangements, which promulgate distinct understandings of authenticity.

In addition to introducing the papers that contribute to the special issue on “Accounting for Social Impact”, the purpose of this editorial is to prompt critical reflection and discussion on the concept of social impact in accounting research and practice.

This editorial draws on Alvesson and Blom’s (2021) hembig concept to frame the discussion. After briefly introducing the hembig concept, we discuss social impact in accounting research and practice in relation to it before reflecting on potential implications. We then introduce the contributions to this special issue.

While we argue that social impact in accounting is not a hembig concept, we suggest that it is potentially at risk of becoming one. In light of this discussion, we identify the importance of conceptual clarity in the use of social impact within accounting research and practice, given the potential for conceptual ambiguity.

The editorial aims, which are reflected in this special issue, are not only to stimulate qualitative research on accounting for social impact but to also encourage further critical engagement with the concept and its use. We suggest that the concept of social impact and its use within accounting research and practice would benefit from further conversations and critical reflection.

We consider the concept of social impact within accounting in relation to the hembig concept.

This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest means for social impact reporting by charities; and assess the extent to which the accounting standardisation of social impact reporting supports the public interest so defined.

This study conducts a case study of how stakeholders in Australian charities conceptualise the public interest when discussing accounting standardisation. This paper distinguishes three concepts of the public interest from prior research, namely, aggregative, processual and common good. For each, this paper analyses the implications for accounting and how accountants serve the public interest, and how they align with stakeholder views.

Stakeholder views align with the aggregative and processual concepts of public interest, however this was contested and partial. Accounting standards for social impact reporting will only serve the public interest if they also capture and implement the common good approach.

Clarifying how key stakeholders interpret the public interest can help standard-setters and governments design (or withhold) accounting standards on social impact reporting. This paper also distinguishes different practical roles for accountants in this domain – information merchants, umpires or advocates, which each public interest concept implies.

This paper extends prior research on accounting for the public interest to social impact reporting. The paper empirically demonstrates the salience of the common good concept of public interest and demonstrates the diversity of views on the standardisation of social impact reporting by charities.

Through adoption of the psycho-emotional model of disability, this study aims to offer consumer research insight into how the marketplace internally oppresses and psycho-emotionally disables consumers living with impairment.

This paper draws insight from the interview data of a wider two-year interpretive research study investigating access barriers to marketplaces for consumers living with impairment.

The overarching contribution offers to consumer research insight into how the marketplace internally oppresses and psycho-emotionally disables consumers living with impairment. Further contributions offered by this paper: unearth the emotion of fear to be central to manifestations of psycho-emotional disability; reveal a broader understanding of the marketplace practices, and core perpetrators, that psycho-emotionally disable consumers living with impairment; and uncover psycho-emotional disability to extend beyond the context of impairment.

This study adopts a UK-only perspective. However, findings uncovered that the model of psycho-emotional disability has wider theoretical value to marketing and consumer research beyond the context of impairment.

The insight offered into the precise marketplace practices that disable consumers living with impairment leads this paper to call for a revising of disability training within marketplace and service contexts.

Extending current consumer research and consumer vulnerability research on disability, the empirical adoption of the psycho-emotional model of disability is a fruitful framework for extrapolating insight into marketplace practices that internally oppress and psycho-emotionally disable consumers living with impairment.

Under the transformational leadership of the University Librarian, University of North Carolina at Chapel Hill University Libraries shifted from having an education- and programming-based “diversity committee” to a council of librarians advocating for action, anti-racism and social justice, both within our organization and across campus. As our University Librarian noted, “you cannot read your way out of racism.”

With support from library leadership, the Inclusion, Diversity, Equity, and Accessibility (IDEA) Council has advanced anti-racism work in the libraries by serving as facilitators for a book discussion series, organizing a 21-day racial equity challenge, supporting staff in integrating anti-racism practices into their daily work through brown bag conversations, and facilitating the development of inclusion-focused performance management goals.

What does an anti-racist library look like, and how does our organization envision this future? These questions anchor the IDEA Council's strategies. The libraries have witnessed a positive shift in staff participation: two-thirds of library staff participated in a Racial Equity Institute Groundwater presentation and in a library-wide book discussion series; approximately half the staff committed to our 21-day racial equity challenge. Participants were asked to reflect in conversation and through surveys.

The first wave of a newly established grant program funded eight staff-led projects to advance social justice in the libraries. Additional steps included caucusing by racial identity, staff-wide discussions about racial equity, and a second wave of funding for the grant program. The authors approach this work with cultural humility: seeking to learn from one another, our peers and fellow activists.

This paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and values.

A problematising review is used to challenge and rethink the existing accounting and whistleblowing literature by incorporating readings from the public interest and public value literature. The paper draws on the work of Dewey (1927), Bozeman (2007) and Benington (2009) to open up new ways of theorising relations between accounting, whistleblowing and publicness.

Firstly, the paper develops a public interest theoretical framework which shows whistleblowing is a public value activity that moves organisational wrongdoing into the public sphere where it is subject to democratic debate and dialogue required to reconcile the public's interests with what the public values. Secondly, this framework provides one answer to continuing questions in the literature of how to define accountings relationship to the public interest. Finally, the paper suggests this conceptual framework be used to stimulate debate on whether and how one should expand existing accounting and accountability knowledge boundaries to incorporate the broader social, political and moral concerns highlighted by whistleblowers acting in the public interest.

Accounting and whistleblowing research has ignored the theoretical implications of whistleblowing in the public interest. The paper shows how accounting and accountability can respond to the challenges of a shifting and intangible public interest by providing a conceptual framework to guide current and future theoretical questions of how accounting is connected to the public interest.

The International Journal of Conflict Management 2005, Vol. 16, No. 2, pp. 102–127

Although there is clear evidence that particular words and phrases evoke emotional reactions, little research has explored these in the context of negotiations. In two studies, we identify words that trigger emotional responses in the other party in conflict‐laden negotiations and demonstrate how the perception of negotiators is affected by the use of those words. Words that elicit emotional responses are likely to increase the perception that the party using them is unfair but paradoxically increase the optimism of observers that the conflict will be successfully resolved. This effect is influenced by the gender of the observer.

This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor-network theory (ANT) perspective.

This study is a literature-based analysis of the calculative property and communicative dimension of accounting in EIs, using the concepts of calculability, assemblage and other related concepts from ANT to identify potentialities and limits of the roles of accounting in this sector.

While accounting infrastructure can influence social and environmental outcomes, it has not, as yet, led to ecologically and socially sustainable practices in EIs. Calculative properties and the communicative dimension of accounting infrastructure have capabilities to foster the phenomenon of “sustainability” in EIs by valuing, disclosing (reporting) and governing EIs towards a sustainable orientation. Conceptualizing sustainable EIs as a promissory economy, accounting infrastructure serves as a tool not only to represent past performance but also to enact the future: it helps to shape a sustainable future for the industry by informing and triggering behavioural decisions of EIs firms towards sustainable practices.

This conceptual paper is anticipated to stimulate future sustainability accounting research. The research agenda discussed in this paper can be used to enrich our understanding of the role of accounting in sustainability.

This paper charts a direction for future research by interpreting the role of sustainability accounting within networks of sociotechnical relations, using ANT concepts which attach importance to the dualism of nature and society. Conceptualizing sustainability accounting and reporting as an infrastructure, which draws more attention to the relationality characteristic of accounting, the study goes beyond the traditional interpretation of accounting as a mediation device and draws on a contemporary view of accounting by invoking the dynamic relation between accounting and society, in the context of EIs.

Drawing on Bert Klandermans (2004) hypothesis that instrumentality, identity, and ideology are interacting motivations, which increase the likelihood of participation in social movements, this article examines why individuals joined the Northern Ireland Civil Rights Movement (CRM) during the 1960s. Analyzing data gathered from semi-structured interviews, newspapers, autobiographies, secondary sources, government and movement organizations documents, the empirical analysis indicates that the individuals’ motivations in the process of involvement in social movement activities differ over time. The accounts of former participants generally suggest that instrumentality provided a stronger initial motivation during the very early stage of the CRM. With the development of the movement and changes of the political context, the choice to participate rested – for the mass of individuals who decided to mobilize later in consequence of a “transformative event” – more on identity and ideology. The research underscores the importance of the “timing” of involvement in order to better grasp the causal justification of movement participation over time. Focusing on a deeply divided society, such as Northern Ireland, this research also broadens the comparative range of case studies in the field of collective action and enhances our understanding of how repressive measures by the establishment in relation to contentious politics in deeply divided societies mobilizes further the individual in social movement activities.