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This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social accountability movements; specifically, the anti-inequality/anti-corporate #OccupyWallStreet conversation stream on Twitter.

A latent Dirichlet allocation (LDA) topic modeling approach as well as XGBoost machine learning algorithms are applied to a dataset of 9.2 million #OccupyWallStreet tweets in order to analyze not only how the speech patterns of bots differ from other participants but also how bot participation impacts the trajectory of the aggregate social accountability conversation stream. The authors consider two research questions: (1) do bots speak differently than non-bots and (2) does bot participation influence the conversation stream.

The results indicate that bots do speak differently than non-bots and that bots exert both weak form and strong form influence. Bots also steadily become more prevalent. At the same time, the results show that bots also learn from and adapt their speaking patterns to emphasize the topics that are important to non-bots and that non-bots continue to speak about their initial topics.

These findings help improve understanding of the consequences of bot participation within social media-based democratic dialogic processes. The analyses also raise important questions about the increasing importance of apparently nonhuman actors within different spheres of social life.

The current study is the first, to the authors’ knowledge, that uses a theoretically informed Big Data approach to simultaneously consider the micro details and aggregate consequences of bot participation within social media-based dialogic social accountability processes.

Despite worldwide climate change and the problems caused by using fossil fuels, energy consumption in the world keeps rising every year. The areas with extremely cold or scorching climates are large, and significant amounts of energy are getting used in these areas for heating, cooling, and ventilation. The general purpose of this study is to investigate the possible relationship between the climatic characteristics of the Esfahak, a village located in the hot desert region of Iran, and the physical characteristics of its built environment.

The method of this research is qualitative and somewhat descriptive-analytical. In this regard, the architectural features of Esfahak village are compared with the principles mentioned in the Mahoney tables to determine the degree of compliance of the architecture of this village with the climatic condition.

The results show that design principles have been used in all indicators discussed in the Mahoney tables. By applying these principles, not only did the acute weather conditions not prevent the initial settlement in the village location, they have not caused inhabitants to leave the site over time as well.

The impacts of bioclimatic design strategies on thermal comfort in hot desert regions are seldom studied. This research provides evidence-based and informed design recommendations that can help building designers and city authorities integrate bioclimatic design strategies at the earliest conceptual design phases in hot desert climates.

This study investigates the extent to which a firm’s centrality and autonomy in its supply network are associated with the intensity and complexity of its competitive actions.

Utilizing social network analysis and dynamic panel data models, this study analyzes a comprehensive panel dataset with 10,802 firm-year observations across various industries between 2011 and 2018 to test the hypotheses.

Our findings show that a firm’s level of centrality in its supply network has an inverted U-shaped relationship with both competitive intensity and competitive complexity. In addition, the turning points of these two inverted U-shaped relationships differ in that firms with a lower level of centrality tend to compete aggressively by launching more actions within fewer categories, while firms with a higher level of centrality tend to compete aggressively by launching fewer actions that cover a larger range of categories. Finally, we find that a firm’s structural autonomy has a positive relationship with competitive complexity.

This study bridges the gap between the supply chain management literature and strategic management literature and investigates how supply networks shape competitive aggressiveness. In particular, this research investigates how a firm’s structural position in its supply network affects its competitive actions, an important intermediate mechanism for competitive advantage that has been overlooked in the supply chain management literature.

This study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local politics in the emergence of such multiplicities.

Building on assemblage theory, we use an in-depth case study of local government in France where a Socialist and Green coalition (the “Coalition”) replaced a long-standing Communist administration. The Coalition introduced a comprehensive set of new management control systems (MCSs), layered onto pre-existing systems.

The proliferation of new MCSs, together with the persistence of legacy MCSs, gave rise to a MoOC. Linkages between controls constituted potential points of rupture around which the assemblage changed and shifted the nexus of control. Whereas densely populated areas of the assemblage provided sites for conflict in the battle to influence the allocation of resources, some MCSs became isolated or were reterritorialized by political groups seeking autonomy from the new management.

We highlight the material consequences of political contentions around MoOCs that obfuscate, and at times frustrate, the implementation of a programme for government.

We contribute a set of concepts pertaining to the dynamics of MoOCs. We offer an alternative perspective on the disappointment associated with the adoption of new management tools in the public sector, showing how MCSs can become battlegrounds for political contention rather than tools for management improvement. We contribute to literature utilizing assemblage theory for analysing management accounting change.

This study aims to critically discuss and reorient the diversity, equity and inclusion (DEI) debate toward the idea of addressing and rectifying the pervasive structural inequalities that DEI, in its undiluted form rooted in social justice (SJ), aims to combat. Drawing on Bourdieu, the study first examines the diffusion and contestation of DEI into international business (IB). It then proposes a Bourdieu-inspired agenda to advance the transposition of SJ principles into IB.

The study interpretively reconstructs the process of DEI’s ideational diffusion. It examines how the interplay between ideas and field dynamics in IB shapes ideational processes and outcomes.

In response to rising global inequalities – to which multinational enterprises (MNEs) have significantly contributed – SJ movements have propelled DEI into the wider social and political arena, including corporate boardrooms. Within IB, a diluted version of DEI – IB-DEI – emerged as a paradigm to improve MNEs’ performance, but failed to address underlying structural inequalities. As the social impacts, utility and legitimacy of DEI have been challenged, the DEI debate has come to a flux. The study proposes conceptual and contextual extension of DEI within IB and advancing socially engaged research and practice that help reinforce DEI’s core SJ purpose – tackling structural inequalities.

The study is one of the few to openly tackle SJ-IB contradictions on DEI, while advancing the application of Bourdieu to critical studies of IB.

Intersectionality addresses complex avenues of oppression that emanate at the intersections of one’s identities. However, the intersectional framework assumes static identities, which are increasingly being acknowledged for their fluidity. This research explored the extent of the fluidity of social identities to draw implications for the application of the framework in research.

27 participants from a post-graduate elective course on diversity and inclusion identified their significant social identities, and submitted a write-up using hermeneutic phenomenology in which the participants shared their lived experiences of the fluidity of their social identities in different spaces they occupy or find themselves in.

Fluidity-triggering stimuli in different environments and their associations with identity-related motives were uncovered using thematic analysis. Stimuli operating at micro-, meso- and macro-levels rationally explained identity fluidity. However, in addition to types, intensity and frequency of stimuli, psychological factors, such as identity status, were decisive in determining the degree of generalization of stimuli across individuals and spaces that significantly influenced identity fluidity.

This research explored the extent of the fluidity of social identities to draw implications for the application of the intersectional framework in research. The findings contribute to future research by identifying limitations of the intersectional framework based on the fluidity of social identities arising from environmental stimuli that operate at micro-, meso- and macro-levels, and the extent of psychological generalization of these stimuli across spaces.

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

Appropriate thermal properties of walls can lead to the improvement of the indoor environment of buildings especially in countries with low energy availability such as Burkina Faso. In order to benefit from these advantages, the thermal properties must be properly characterized. This paper investigates the impact of the design of single- and double-layer walls based on compressed Earth blocks (CEB) on the risk of indoor overheating.

First a building has been used as a tool to measure climate data. Then, a software program was used to define an accurate thermal model. Two indices were defined: weighted exceedance hour (WEH) related to the risk of overheating and cyclic thickness (ξ) related to the thermal properties of the walls. The aim is to define the appropriate values of ξ which minimized the WEH. The study also assesses the sensitivity of these thermal properties to occupancy profiles.

The results indicate the arrangements of the thermal properties that can promote comfortable environments. In single-layer wall buildings, ξ = 2.43 and ξ = 3.93 are the most suitable values to minimize WEH for the room occupied during the day and night, respectively. If a double-layer wall is used, ξ = 1.42 and CEB layer inside is the most suitable for the room occupied during the day, while ξ = 2.43 and CEB outside should be preferred in the case of a room with night occupancy profile.

The findings indicate that occupation patterns at room scale should be systematically considered when dealing with wall design in order to improve the thermal comfort.

This paper takes a contemplative analysis of non-violent activism in a hyperlocal context that is historically marked by violent clashes. It emphasizes the importance of placing nonviolent activities within leadership frameworks that prioritize collectivity, collaboration, adaptiveness, authenticity, and community interactions. It argues that non-violent activism can serve as a cornerstone of democratic practices, and plausible to a myriad of challenges in civic spaces. The assertion that violence is not a prerequisite for gaining the attention of authorities capable of enacting societal change is supported by several studies. This paper advocates for a reorientation of collaborative efforts between those in positions of authority and civil society leaders to foster progress. There is power in the decibel of voices of the people, to correct acts of omission and commission that is impacting negatively on the citizens. In context characterized by volatility and fragility, the paper suggests prioritizing the process of influencing, mobilizing and organizing responsive interventions rather than solely focusing on the ends or outcomes. Process-oriented approach creates containers for curiosity, relational, and experimental practices that interweave multi-dimensional perspectives. The social change actors navigated cultural and structural barriers to implement non-violent strategies, offering a compelling example of grassroots peace building. Overall, this paper findings underscores the significance of understanding both direct and structural violence in shaping citizen’s right within specific context. It highlights the efficacy of context-based leadership practices in promoting non-violent organizing for peace, particularly in hyperlocal settings. Moreover, it suggests that these findings could inform indigenous peace building that is inherently influenced by contextual factors.

Adopting a case study, I was able to elucidate a context-based leadership model advanced by local women that averted a probable political violence in Nigeria. A case study approach was adopted because it is a phenomenon that is bounded in time, context and advanced by a particular group of change agents. A case study with a constructivist approach was utilized to understand the context and sense making of the “why” and the “what”. In situatedness, the natural occurring data was cultivated, including one-on-one indepth interviews. Data was analyzed using a narrative analysis, which raised themes on resilience, collectivity, collaboration, risk and sustainability. The findings pivot a culturally based experience of leadership by women in a fragile context. First, I provided a contextual background, explaining the local context, including the socio-economic, cultural, political and historical factors that contributed to the emergence of the conflict. In addition, I explained the scope and nature of the conflict, describing the grievances and issues that led to the tensions within the community, and highlighting the key actors and stakeholders involved. Secondly, I analyzed the non-violent strategies and tactics employed by a group of social change actors to address the issue which involved non-violent protest, tactical community organizing, dialogic engagements and creative forms of interventions. Thirdly, I evaluated and explained the role of leadership in coordinating non-violent activities and actions, the effectiveness of their leadership style, relational and processual, that sustained the non -violent approach, and the challenges the group encountered. In addition, I explained the outcome from such leadership practice and lessons learned, with evidence of a dismantling of power dynamics, and shift in attitude to a non-violent disposition. Lastly, I explained how this approach may have broader implications for understanding nonviolent conflict resolution, social movements, and the promotion of peace and justice in local contexts and beyond.

A leadership practice that is relational and collective should have consideration for both the context where the leadership is exercised and deliberate on the processes necessary to hold containers for everyone to engage. This is gradually dismantling the hegemonic conceptualization of peace building, with a gradual shift of co-construction and sense making of peace building, with implication for more diversity and inclusion of persons and perspectives. It also underscores a system that deconstructs and departs form colonized thinking and contributes to conditions that enables and inspires alternative approaches to addressing oppressive power structures. (1) In unstable situations, leadership frequently arises from within communities, driven by individuals and groups intimately connected to their realities. The Nassarawan women embody this grassroots leadership, marked by wisdom, resilience, and a dedication to creating positive change despite significant obstacles. They embrace non-violent strategies, inspired by past successes, recognizing their potency in effecting change. (2) The leadership of these women illustrates the importance of mobilizing collective strength for justice and equality, showcasing how local leadership can catalyze transformative change for the better. (3) Indigenous styles of leadership possess the capacity to go beyond conventional concepts and embrace intricacy, flexibility, and inclusiveness. A multi-faceted leadership strategy becomes especially pertinent as it enables individuals to navigate complexity, confront challenges, and cultivate resilience within their communities, rather than depending solely on traditional methods.(4) The practice of peace leadership isn’t necessarily linked to official positions, titles, or authority. Rather, it appears as a continuous, intentional effort within community interactions, often arising from unexpected situations and sources.

Most of the women engaged in this leadership activity are located in remote areas, and this research had access to only a few who storied their experiences in ways they understood how to.

With the rapid shift and call for more non-violent activism, we must be open to sample the different textures relevant for varied conditions. This holds a huge implication for understanding the psychology of communities expressing the full human agency in exercising leadership that is contextually driven. The connection between local struggles and global movements for social justice and human rights is profound and multifaceted. Firstly, there’s a shared value across movements for equity, equality, justice, dignity, and human rights, spanning issues like environmental protection, gender equality, racial justice, and indigenous rights. Local movements increasingly emphasize building solidarity across borders, collaborating with similar movements worldwide through actions like protests and social media campaigns. This amplifies local voices on a global stage and underscores the interconnectedness of struggles. The leadership of the women’s group holds significant implications for global movements, offering insights into grassroots perspectives on social issues. Their localized knowledge enriches global discourse on social change, providing tangible examples of challenges faced by marginalized groups and culturally relevant solutions. Additionally, their commitment to nonviolent methods establishes a platform for marginalized voices and fosters solidarity across diverse communities. The group’s innovative approaches, drawing upon local resources and grassroots networks, demonstrate the power of community-driven solutions to address social problems. Moreover, their grassroots empowerment shifts power dynamics within communities and influences broader systemic transformations, all while advocating for justice through peaceful means. These practices not only spark global solidarity but also shape public discourse and policy agendas at state and national levels, highlighting the human rights implications of local issues like political corruption. Overall, the women’s group exemplifies the transformative potential of grassroots activism in effecting lasting change on a global scale.

The power for everyday peace leadership rests with the people and it is translated into meaningful outcomes when everyone has the opportunity to lead.

Research has been done on many women led movement in Nigeria, but this is unique, as it changed the narrative for an approach that was successful in shifting cultural boundaries in very fragile and uncertain context.

Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.

This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.

Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.

This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.