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Accounting’s definition of accountability should include attributes of socioenvironmental degradation manufactured by unsustainable technologies. Beck argues that emergent accounts should reflect the following primary characteristics of technological degradation: complexity, uncertainty, and diffused responsibility. Financial stewardship accounts and probabilistic assessments of risk, which are traditionally employed to allay the public’s fear of uncontrollable technological hazards, cannot reflect these characteristics because they are constructed to perpetuate the status quo by fabricating certainty and security. The process through which safety thresholds are constructed and contested represents the ultimate form of socialized accountability because these thresholds shape how much risk people consent to be exposed to. Beck’s socialized total accountability is suggested as a way forward: It has two dimensions, extended spatiotemporal responsibility and the psychology of decision-making. These dimensions are teased out from the following constructs of Beck’s Risk Society thesis: manufactured risks and hazards, organized irresponsibility, politics of risk, radical individualization and social learning. These dimensions are then used to critically evaluate the capacity of full cost accounting (FCA), and two emergent socialized risk accounts, to integrate the multiple attributes of sustainability. This critique should inform the journey of constructing more representative accounts of technological degradation.

The purpose of this paper is to explore power-resistance plays, or organisational change (OC) politics, from a discourse theory perspective to deepen our understanding of the political and emotional dimensions of these phenomena.

The paper deploys Laclauian concepts of hegemony, fantasmatic narrative and empty signifiers alongside a recently-developed logics of critical explanation approach in the case study of an English local authority formulating a project of integrated commissioning in response to austerity.

The paper demonstrates how OC politics are played out in multiple ways, from social and political negotiations over the meaning of commissioning to the refuelling of the authority’s fantasmatic narrative.

The paper’s key value is to illustrate how and why discourse theory can contribute, alongside other discursive frameworks, to the in-depth qualitative and political study of organisational issues such as change.

June 12, 1968 National Insurance — Disablement benefit — Industrial accident — Medical board's final assessment of disablement at 20 per cent. — Minister's reference to Medical Appeal Tribunal as too high — Tribunal's discharge of board's award on ground of no loss of faculty from accident — Whether contrary to natural justice — Burden of proof — Whether on applicant — Tribunal's reasons ambiguous — Effect — National Insurance (Industrial Injuries) Act, 1965 (c.52), ss. 12(1), 48(4), (5), Sch.4 — National Insurance (Industrial Injuries) (Determination of Claims and Questions) No.2 Regulations, 1967 (S.1. 1967 No.1571).

While the use of the pragmatic sociology of critique has enjoyed increasing academic popularity, the relationship between justification and broader power relations remains unclear. Recent attention to the concept of ‘domination’ suggests the need for a greater focus on how employed public goods reinforce prevailing social arrangements. In this article we explore the public debate over the expansion of hydraulic fracturing of shale gas (so-called ‘fracking’) in the United Kingdom (UK). This technology has generated significant debate and controversy. Through a detailed examination of public inquiries into the technology we explore how different actors employ discursive strategies to justify their claims for the expansion or rejection of fracking. Through this analysis, the article identifies how some of these justifications enjoy precedence over others within the prevailing neoliberal political regime. By explaining how such a political regime is constituted, our study contributes to better understanding how different justifications support hegemonic political ideologies.

The purpose of this paper is to do a comprehensive study on the unsteady general three-dimensional stagnation-point flow and heat transfer of a nanofluid by Buongiorno’s model.

In this study, the convective transport equations include the effects of Brownian motion and thermophoresis. By introducing new similarity transformations for velocity, temperature and nanoparticle volume fraction, the basic equations governing the flow, heat and mass transfer are reduced into highly non-linear ordinary differential equations. The resulting non-linear system has been solved both analytically and numerically.

The analysis shows that velocity, temperature and nanoparticle concentration profiles in the respective boundary layers depend on five parameters, namely unsteadiness parameter A, Brownian motion parameter Nb, thermophoresis parameter Nt, Prandtl number Pr and Lewis number Le. It is found that the thermal boundary layer thickens with a rise in both of the Brownian motion and the thermophoresis effects. Therefore, similar to the earlier reported results, the Nusselt number decreases as the Brownian motion and thermophoresis effects become stronger. A correlation for the Nusselt number has been developed based on a regression analysis of the data. This correlation predicts the numerical results with a maximum error of 9 percent for a usual domain of the physical parameters.

The stagnation point flow toward a wavy cylinder (with nodal and saddle stagnation points) that a little attention has been given to it up to now. The examination of unsteadiness effect on the general three-dimensional stagnation-point flow. The application of an interesting and global model (Boungiorno’s model) for the nanofluid that incorporates the effects of Brownian motion and thermophoresis. The study of the effects of Brownian motion and thermophoresis on the nanofluid flow, heat and mass transfer characteristics. The prediction of correlation for the Nusselt number based on a regression analysis of the data. General speaking, we can tell the problem with this geometry, characteristics, the applied model, and comprehensive results, was Not studied and analyzed in literature up to now.

My first school, like everyone else's, was a local nursery school run by an old spinster who ironically enough loved children. At this lovely little school I learnt nothing apart from how nasty little girls were and how objectionable the taste of milk was. I was not at this nursery school very ‐long as the spinster retired. My thoughtful mother believed that I was too young to go to boarding school so I was sent to the local primary school.

People who have yet failed to realize how serious the food situation may become are inclined to criticize the multiplication of Orders and appeals, and in some cases to contest their wisdom. Mistakes may have been made or fresh conditions may have arisen to make less urgent some particular restriction, but generally the position has grown more critical in recent weeks, and instead of looking for any relaxation of the regulations now in operation the public should be prepared for still more drastic orders. No one as a result of the restrictions on food consumption yet introduced has suffered anything more than inconvenience arising out of interference with established habits. There has been no hardship and no hunger. In Germany the rationing of bread began so long ago as January in 1915, and to‐day there is hardly an article of food which is not rationed. When the existing prohibitions, regulations, and appeals issued by LORD DEVONPORT are summarized it will be realized to how limited an extent they have disturbed the character or the quantity of the food which may be consumed without exceeding the directions of the Food Controller. The position may be stated under the following headings:—

The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption scandal, the authors draw upon a politics of falsity to understand how different depictions of similar events can emerge. The authors depict Petrobras' corporate social responsibility (CSR) disclosures during the period of corruption juxtaposed against the Brazilian Federal Police investigation (the Lava Jato/Car Wash Operation) and Petrobras' response to the allegations of institutional corruption.

The data set consisted of 56 Petrobras reports including Annual Reports, Financial Statements, Sustainability Reports and Form 20-Fs from 2004 to 2017, information disclosed by the Brazilian Federal Police concerning the Lava Jato Operation and media reports concerning Petrobras and the corruption scandal. The paper employs a discourse analysis approach to depict and interpret the accounts.

Through examining the connection between ontic accounts and ontological presuppositions, the authors illustrate a post-truth logic underpinning accounting, due to the interpretive, contestable and contingent nature of accounting information. Consequently, the authors turn to the “ethics of the real” as a response, as citizen subjects must be cautious in how they approach accounting and CSR disclosures.

Rather than relying on simplistic true/false dualities, the authors argue that the “ethics of the real” provides a courageous position for citizen subjects to interrogate the organisation by recognising the role of discourse and disclosure expectations on organisations in a post-truth environment. The study also illustrates how competing, contingent accounts of the same timeframe and events can emerge.