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This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers.

This paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protagonist civil society organisation, the Tax Justice Network highlight the vexed nature of tax management schemes.

Transfer pricing (TP) is more than a mere technical practice, as it involves wealth transfers initiated by powerful economic players. From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal.

Prior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical approach which provides important insights into the communication devices used to legitimate taken-for-granted ideas about corporate actions.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

This chapter conceptualises a link between Industrial Revolution 4.0 (IR 4.0), big data, data science and sustainable tourism.

The author adopts a grounded theory and conceptual approach to endeavour in this exploratory research.

The outcome shows a significant rise of big data in the tourism sector under three major dimensions, i.e. business, governance and research. And, some exemplary evidence of institutions promoting the use of big data and data science for sustainable tourism has been discussed.

The conceptualised interlinkage of concepts like IR 4.0, big data, data science and sustainable development provides a valuable knowledge resource to policy-makers, researchers, businesses and students.

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.

This research investigated whether corporate social responsibility (CSR) can alleviate the negative effect of non-performing loans (NPLs) on bank performance.

The research employed a sample of European banks over the 2008–2017 period. To resolve endogeneity and heterogeneity problems, the system generalized method of moments (SGMM) model was employed.

First, bank NPLs were negatively and significantly associated with bank performance as measured by the Q-Tobin ratio and the return on assets (ROA). Second, CSR scores exerted a negative and significant effect on the level of NPLs. Finally, the results indicated that bank performance could benefit from the interactional effect of CSR and NPLs.

This study fills the gap in the debate over the mediating role of CSR in the NPLs – bank performance interrelation. In addition, our SGMM analysis yielded more robust and efficient results while resolving endogeneity and heterogeneity problems concerning CSR and bank performance or risk in corporate finance.

CSR practices can play an essential mediating role in the NPLs–bank performance relationship. CSR activities in the European context may reduce the level of NPLs and increase bank performance.

To the best of the authors’ knowledge, studies of the implications of CSR activities on the banking sector are very limited. Indeed, this paper shows that CSR mediates the relationship between CSR practices and NPLs. The results suggest that bank performance could benefit from the interactional effect of CSR and NPLs.

The purpose of this research is to explore the influence of the pandemic on manoeuvring consumption decisions towards goods and encouraging the trial of local food goods in a developing country, Jordan; primarily by taking an internal look into country image from a local perspective. Given the lack of studies analysing the impact of crises on consumption decisions, this research highlights the hidden benefits of the pandemic in shifting the perceptions of local food goods among Jordanian consumers.

This study adopts an exploratory approach to obtain rich, descriptive data to aid in the understanding of the shift in country image perceptions after the COVID-19 crisis and associated influences on purchase intentions. Using a qualitative open-ended approach eliminates the boundaries of closed-end methods of experimental research. Due to the nature of the phenomena being explored in this research, this study adopts the approach of responsive interviews with 26 participants.

Findings indicate that participants’ perceptions of country image and local goods and their consumption changed responding to COVID-19 for different reasons, creating new norms and perceptions of country image and local food goods. The findings precisely indicate a shift from negative to positive perceptions of country image and local food goods due to the pandemic. Results reveal that there are inconspicuous benefits associated with the role of the pandemic in shifting perceptions of country image and local food goods in Jordan.

Consumers’ perceptions and consumption decisions continue reciprocally to respond to and reflect on the COVID-19 crisis. Adjusting to the new normal is now the focus of research to understand the variance in consumption decisions across the world, including in emerging markets such as Jordan. Results also extend research on cue theory, as crisis seems to have a moderating role in the extent of influence cue theory has on perceptions of goods.

Assisting local brands in improving their marketing strategies, by identifying the barriers that hinder the “desire to try” phase among Jordanian consumers.

To the best of the authors’ knowledge, this study is unique and first of its kind, as it investigates perceptions of Jordanian consumers of their country’s image and whether the perceptual change in their country image would also stimulate a shift of perceptions in local food goods concerning the COVID-19 crisis. The results provide new insights into understanding consumer behaviour and preferences in crises; and the inconspicuous benefits that a crisis may have on local goods.

This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to materialise and effectuate organisations’ response strategies to multiple interacting logics in carbon management and the role of sustainability managers in these processes.

This study utilises the construct of accounting toolmaking, which refers to practices of adopting, adjusting and reconfiguring accounting tools to unfold how carbon tools are used as means to materialise responses to multiple interacting carbon management logics. It embraces a field study approach, whereby 38 sustainability managers and staff from 30 organisations in New Zealand were interviewed.

This study finds that carbon toolmaking is an important means to materialise and effectuate organisations’ response strategies to multiple interacting carbon management logics. Four response strategies are identified: separation, selective coupling, combination and hybridisation. Adopting activity involves considering the additionality, detailing, localising and cascading of carbon measures and targets and their linkage to the broader carbon management programme. In adjusting carbon tools, organisations adapt the frequency and orientation of carbon reporting, intensity of carbon monitoring and breadth of carbon information sharing. Through focusing on either procedural sequencing, assimilating, equating or integrating, toolmaking reconfigures the relationship between carbon tools and traditional management control systems. Together, these three toolmaking activities can be configured differently to construct carbon tools that are fit for purpose for each response strategy. These activities also enact certain roles on sustainability managers in the process of representing, communicating and/or transferring carbon information knowledge, which also facilitate different response strategies.

The study demonstrates the various carbon toolmaking practices that allow organisations to handle the multiple interacting logics in carbon management. The findings provide suggestions for organisations on how to adopt, adjust and reconfigure carbon tools to better embed the ecological logic in organisations’ strategies and operations.

The authors identify how carbon toolmaking materialises and effectuates organisations’ responses to multiple interacting logics in carbon management.

The success of SMEs' financial and market performance (MAP) depends on the firms' level of blockchain technology adoption (BCA) and identifying the crucial antecedents that influence SMEs' adoption. Therefore, this research attempts to develop an integrated model to understand and predict the determinants of BCA and its effect on SMEs' performance. The purpose of this paper is to address this issue.

The theoretical foundations are the technology–organization –environment (TOE) framework and the resource-based view (RBV) perspective. The authors distributed a survey to SMEs in South Africa and received 311 responses. The covariance-based structural equation modeling (CB-SEM) followed by the artificial neural network (ANN) technique was used for the data analysis.

The SEM results showed that SMEs' relative advantage, compatibility, top management support (TMS), organizational readiness (ORD), competitive pressures (COP), external support, regulations and legislation significantly influence SMEs' BCA. However, complexity negatively impacts SMEs' BCA. The analysis results also revealed that SMEs' BCA significantly influences the financial performance of the firms, followed by MAP. Furthermore, model determinants were input to an ANN modeling. The ANN results showed that TMS is the most critical predictor of SMEs' BCA, followed by ORD, COP, external support, and regulations and legislation.

The results provide valuable information for SMEs when maneuvering their adoption strategies in the scope of blockchain technology. Additionally, from the perspective of an emerging market, the study has successfully contributed the TOE framework and the RBV.

This study is the first work to explore the determinants of BCA in the context of SMEs from a developing country. This paper is also one pioneer in attempts to develop a causal and predictive statistical model for predicting the determinants of BCA in SMEs' performance.