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This chapter provides a decolonial critique of Kenya’s encampment and asylum policy. By using a decolonial framework, the chapter examines how asylum, a supposedly humanitarian gesture, has become a political tool of deterrence, dehumanisation and detention in this country. In examining the camp through a decolonial lens, the author advances an Afrocentric perspective and foregrounds that asylum policy across the African continent, which is largely focussed on keeping asylum seekers on this continent, should be understood against the context of colonial relations in Africa. The author contrasts Kenya’s refugee camp with Australia’s offshore detention camp. Central to the author’s critique is Australia’s outsourcing of its offshore detention camps to Papua New Guinea and Nauru which epitomises a neo-colonial engagement with these post-colonies. Inspired by the author’s personal experience as a former refugee, this chapter also challenges refugee literature which is dominated by voices either without lived experience of the camp or produce work that is inadequately attentive to such knowledge.

In this chapter, the author explains the three components of Trilogy of Taoist Leadership – responsible business, responsible management and responsible leadership. The concepts of business, management and leadership are defined from multiple angles, including an etymological perspective. The historical origins and evolution of these three areas are explored to provide a comprehensive understanding. The chapter concludes with a discussion of the interconnections among the trilogy's components and illustrates how the trilogy can contribute to the development of sustainable organizations.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

The authors explore the entanglement of smartphone technology and power in this paper. This paper explores the following question: In what ways does the actualization of smartphone affordances result in empowering outcomes (i.e. increase or reduce oppression) in the daily lives of refugees? Leveraging both affordance and feminist theories, the authors develop a hybrid lens bringing attention to the contextualized relationship between social process goals and affordances for sociality, upon which the authors introduce the notion of “goal-affordance interrelations”. The authors then trace how the actualization of these interrelations increases or reduces oppression.

Using an abductive approach, the authors analyze 32 semi-structured interview transcriptions conducted with Syrian refugees in Lebanon.

The analysis in this study reveals four categories of social process goals (meet financial needs, satisfy security needs, communicate and learn and maintain pre-existing social ties) that are intimate components of contextually meaningful affordances. When actualized, the goal–affordance interrelations fundamentally shape refugee experiences of power outcomes. The findings suggest forms of empowerment where powerlessness, marginalization, violence and exploitation are perceived to be reduced. Actualization outcomes are also found to increase perceived oppression. Additionally, the findings reveal that not all interrelations are actualized, such that the anticipation of an oppressive power outcome may limit the actualization of affordances for sociality.

This research raises considerations concerning technology and oppression, and that efforts to empower refugees through technology should critically question whether the lived experiences of oppression will be reduced. The findings of this study reveal various forms of less empowering (i.e. oppressive) outcomes for the refugees sampled, they also point to the potential politicization of the actualization of goal–affordance interrelations.