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This paper explores the role of accounting and accountability techniques in contributing to Australia’s border industrial complex.

We use the political thought of Behrouz Boochani to explore the role that accounting techniques play at the micro and macro level of his dialectic of alienation and freedom. Firstly, we explore the accounting and accountability techniques detailed in Boochani’s No Friend but the Mountain, which gives an account of his life in Manus Prison, and the accounting techniques he experienced. Secondly, we explore the discourse of alienation created within the annual reporting of the Australian Federal Government regarding the border industrial complex.

We argue that the border industrial complex requires the alienation of asylum seekers from their own humanity for capital accumulation, and that accounting and accountability techniques facilitate this form of alienation. These techniques include inventorying, logging and queuing at the micro level within Manus Prison. This alienates those trapped in the system from one another and themselves. Techniques also include annual reporting at a macro level which alienates those trapped in the system from the (White) “Australian Community”. However, these techniques are resisted at every point by assertions of freedom.

We illustrate the role of accounting in accumulation by alienation, where the unfreedom of incarcerated asylum seekers is a site of profit for vested interests. But also that this alienation is resisted at every point by refusals of alienation as assertions of freedom. Thus, this study contributes to the accounting literature by drawing from theories of alienation, and putting forward the dialectic of alienation and freedom articulated by Boochani and collaborators.

This chapter explores the work of a library adult literacy programme working closely with other education providers in Risdon Prison in Australia. The Literacy Service operates as a form of outreach to the prison population who have low literacy levels and are not yet engaged in education or using the prison library. In this context, it is a form of radical inclusion, creating opportunities for those most disadvantaged to access learning. The library services help to create a literate environment for prisoners and provide opportunities for prisoners to increase their engagement in lifelong learning and everyday literacy practices, giving them a better chance of developing their literacy skills. Strategies explored for engaging this cohort include a range of creative projects, small group work and one to one tutoring. The Literacy Service has developed best practice approaches to deliver effective literacy support using strategies and approaches that align with research and these are adapted for work in the prison context. The Literacy Service approach is aligned with the wider prison goals of rehabilitation and reintegration and the chapter explores a theory of change to identify how prison education may be most effective in supporting rehabilitation (Szifris, Fox, & Bradbury, 2018). The library Literacy Service offers safe spaces, opportunities to create social bonds, reshape identity, engage in informal learning and set new goals – key elements found to be critical in rehabilitation. The Prison Library Impact Framework, developed by Finlay and Bates (2018), connects these elements with the theory of change model to propose a tool that may be useful to evaluate prison library services in the future.

MOST of you would receive at the recent Annual Conference, a circular illustrating a paper by Mr. Chivers on “Library Bookbinding,” in which he describes “an experiment carried out in a large library with a book bound from the sheets in improved binding, and a book purchased in the ordinary way and twice re‐bound.” The pamphlet in question forms a suitable introduction to my remarks.