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The purpose of this paper is to analyze the social economy discourses in four regions of Chile, characterized by their internal economic heterogeneity.

Using an intentional sample, semi-structured interviews were applied to 45 key informants from the public sector, universities, consultant enterprises, cooperatives and civil society organizations. Through a content analysis, thematic axes were identified that allowed to characterize and to recognize the narratives that key informants held about their initiatives, experiences or ventures.

The results allow us to understand the diversity of discourses and practices about alternative economies, being able to organize them from two axes: the tension between molar and molecular subjectivities; and the tension between reform and transformation (which refers to a transformative type of institutional and socio-material change). These axes propose an interpretative framework that integrates a diversity of distinctions and/or polarities and problematizes the homogeneity of formal economic discourse.

The discourses analyzed by this paper offers representativeness by saturation. It do not allow to ponder for sure the relative presence of each of these discourses in the field of economic diversity. The analysis of what type of actors sustain each type of discourse remains pending.

The high discourse heterogeneity makes it possible to foresee major difficulties in terms of political articulation and the visibility of various alternative economic experiences, initiatives or ventures as part of a social transformation movement.

Previous studies developed in Latin America about social and solidarity economy have been focused in objective dimensions as the volume of incomes, expenditures or jobs. This is the first study aimed at characterizing the subjective field of discourse held by different actors who recognize themselves as part of an alternative economy movement.

The United Nations Guiding Principles locate human rights at the centre of the corporate social responsibility agenda and provide a substantial platform for the development of business and human rights policy and practice. The initiative gives opportunity and focus for the rethinking and reconfiguration of corporate accountability for human rights. It also presents a threat: the danger, as we see it, is that the Guiding Principles are interpreted and implemented in an uncritical way, on a “humanitarian” model of imposed expertise. The critical and radical democratic communities have tended to be, perhaps rightly, suspicious of rights talk and sceptical of any suggestion that rights and the discourse of human rights can play a progressive role. The purpose of this paper is to explore these issues from a radical perspective.

This paper uses insights taken from Jacques Rancière’s work to argue that there is vital critical potential in human rights. There is an obvious negativity to Rancière’s thought insofar as it conceives of the political as a challenge to the existing social order. The positive dimension to his work, which has its origins in his commitment to and tireless affirmation of the fact of equality, is equally important, if perhaps less obvious. Together the negative and positive moments provide a dynamic conception of human rights and a dialectical view of the relation between human rights and the social order, which enables us to overcome much of the criticism levelled at human rights by certain theorists.

Rancière’s conception of the political puts human rights inscriptions, and the traces of equality they carry, at the heart of progressive politics. The authors close the paper with a discussion of the role that accounting for human rights can play in such a democratic politics, and by urging, on that basis, the critical accounting community to cautiously embrace the opportunity presented by the Guiding Principles.

This paper has some novelty in its application of Rancière’s thinking on political theory to the problems of critical accounting and in particular the critical potential of accounting and human rights. The paper makes a theoretical contribution to a critical understanding of the relationship between accounting, human rights, and democracy.

This paper aims to articulate the need of new approaches for what has been regarded as a critical position within management studies. Particularly it aims to explore the gap among critical management studies in considering the colonial position of Latin America within traditional (international) management influences. It seeks to raise the liberation concept and genealogically explore in order to state a geopolitical critical enunciation for Latin America within international management.

The paper uses the theoretical frame of Laclau and Mouffe's Discourse Theory methodologically articulated by Glynos and Howarth to explore the antagonisms built around the liberation concept, as well as its radical possibilities in a current context in Latin America.

The paper proposes a new articulation of the liberation concept as a resistance response facing a new form of oppression within current Latin American affairs; or in other words a new form of colonization: the colonization through managerial discourses.

The paper's contribution lies in an original consideration of an (im)possible critical standpoint to international management from the Latin American radical tradition. Also the paper joins the novel endeavors to mobilize Discourse Theory within the boundaries of management research.

The purpose of this paper is to advocate and contribute to a more nuanced and discerning argument when ascribing a democratic role to libraries and activities related to information literacy.

The connections between democracy and libraries as well as between citizenship and information literacy are analysed by using Mouffe’s agonistic pluralism. One example is provided by a recent legislative change (the new Swedish Library Act) and the documents preceding it. A second, more detailed example concerns how information literacy may be conceptualised when related to young women’s sexual and reproductive health. Crucial in both examples are the suggestions of routes to travel that support equality and inclusion for all.

Within an agonistic approach, democracy concerns equality and interest in making efforts to include the less privileged. The inclusion of a democratic aim, directed towards everyone, for libraries in the new Library Act can be argued to emphasise the political role of libraries. A liberal and a radical understanding of information literacy is elaborated, the latter is advocated. Information literacy is also analysed in a non-essentialist manner, as a description of a learning activity, therefore always value-laden.

The agonistic reading of two central concepts in library and information studies, namely, libraries and information literacy is fruitful and shows how the discipline may contribute to strengthen democracy in society both within institutions as libraries and in other settings.

Contemporary governmentality combines biopolitical and necropolitical logics to establish social, political and physical borders that classify and stratify populations using symbolic and material marks as, for example, nationality, gender, ethnicity, race, sexuality, social class and/or disability. The social sciences have been prolific in the analysis of alterities and, in turn, implicated in the epistemologies and knowledge practices that underpin and sustain the multiplication of frontiers that define essential differences between populations. The purpose of this paper is to develop a strategy that analyze and subvert the logic of bordering inherent in the bio/necropolitical gaze. In different ways, this paper examines operations of delimitation and differentiation that contribute to monolithic definitions of subject and subjectivity.

The authors question border construction processes in terms of their static, homogenizing and exclusionary effects.

Instead of hierarchical stratification of populations, the papers in this special issue explore the possibilities of relationship and the conditions of such relationships. Who do we relate to? On which terms and conditions? With what purpose? In which ethical and political manner?

A critical understanding of the asymmetry in research practices makes visible how the researcher is legitimized to produce a representation of those researched, an interpretation of their words and actions without feedback or contribution to the specific context where the research has been carried out. Deconstructive and relational perspectives are put forward as critical strands that can set the basis of different approaches to research and social practice.

The purpose of this paper is to study the role of budget speech in the Malaysian Government as a “hybrid” for governing both the economy and social cohesion.

Through archival research, a governmentality framework and the concept of hybrids (Miller et al., 2008) are employed to explore the role of budget speech in articulating ways in which the government managed the economic and social agenda.

Previous governmentality studies have primarily been conducted on economic performance in western liberal democracies. Such research has illustrated the framework, measures undertaken by the government and choices of the governable person in actions for economic life. This paper applies these studies to a South East Asian context and finds that budget speeches between 2007 and 2011 are hybrids, in that they set out ways of achieving the two key priorities of post-independence Malaysia – the need to promote economic development whilst also fostering social harmony. Most notably, it finds that economic development was the dominant priority in those budget speeches held prior to the global financial crisis and 2008 general election, whereas social cohesion assumed this position from 2009 onwards.

The findings have both practical and social implications for Malaysia, but also other jurisdictions that are using budget speeches to try to promote economic reforms and foster social cohesion.

The purpose of this paper is to find out if there is any convergence between the Third Way in Europe and the Conservative Democracy in Turkey in their politico‐economic strategies for dealing with the social question with the thought that both the political identities have come into existence as a consequence of a similar initiative to reformulate their egalitarian cores according to the realpolitik of contemporary capitalism, and uncover the consequences of the so‐called strategies specifically in the realm of welfare and labour policies.

This inquiry has been contextualised into the evolutionary cycles of the socialism → social democracy → the Third Way in Europe and the Just Order → Conservative Democracy in the Ottoman‐Turkish territory. Initially focusing on the first cycle, the paper then turns to examine the second cycle in a comparative and synchorised perspective with the first.

It is concluded that the Conservative Democracy and the Third way have an unmistakable convergence in terms not only of their evolution but also of their strategic policy options to deal with the social question. Their convergence originates in the initiative to find a middle ground between the contemporary capitalism and their egalitarian cores. Such a reconciliative attempt by the both models ends up in a stalemate that triggers recurring conciliative initiatives rather than yield to stable and sustainable policy options which enable their practitioners to deal with the social question in an efficient way.

The paper touches on the general points of convergence between the Conservative Democracy and the Third Way in the political economy of social question. The next step should, hence, be to further this argument by means of specifically dealing with the welfare and labour policies in separate in‐depth research.

This paper is the first in its inquiry as stated above in the purpose and its comparative methodology to deal with this inquiry.

The purpose of this paper is to illustrate how language functions to construct relevance at moments of articulation and how language functions as an aggressive marketing practice to promote a self‐regulated (production‐oriented) system of accreditation.

Drawing on the political theory of Laclau and Lacanian psychoanalytical theory of desire and aggressivity, a linguistic case study is used to illustrate the construction and promotion of accreditation and relevance.

Aggressive competitive behavior in the area of higher education accreditation sets up inter‐institutional antagonisms at the local and global level which may prove socially divisive and restrict the distribution of knowledge for the social good with the possible implication of restricting economic growth for competitively weaker countries.

The micro analysis of language restricts the size of the data set considered in a single article.

Stakeholders of higher education institutions may wish to consider the strategic implications of accreditation beyond inter‐institution rivalry.

Methodologically, this paper provides an innovative application of political, psychoanalytical and linguistic theory. Empirically, the paper provides new insights into the accreditation of higher education.

The purpose of this paper is to investigate an element of the internal politics of standard setting by reference to the International Accounting Standards Board’s (IASB) movement to the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). The authors examine the politics of the IASB’s expertise in technocratic governance by focussing on how the IASB defined SMEs, gave the standard a title and issued a guide for micro-entities.

The narrative case study focusses on central “moments” in the development of IFRS for SMEs. The authors employ Laclau and Mouffe’s condensation, displacement and overdetermination to illustrate embedded politics in articulating IFRS for SMEs.

The authors extend literature on the internal politics of standard setting, such as agenda setting, by examining the condensing of disagreements between experts and political pressures and processes into central decision moments in IFRS for SMEs. The authors illustrate these moments as overdetermined, manifesting in an act of displacement through the production of a micro-entity guide. This form of politics is hidden due to the IASB’s attempt to protect their technocratic neutrality through fixing meaning.

The authors make three contributions: first, overdetermination through condensation and displacement illustrates the embedded nature of politics in regulatory settings, such as the IASB. Second, the authors provide a theoretical explanation of the IASB’s movement from listed entities to IFRS for SMEs, drawing on Laclau and Mouffe. Third, the authors reinforce the necessity of interrogating the internal politics of standard setting to challenge claims of technocracy.

It is commonplace to talk of the UK's National Health Service (NHS) as having its inception in 1948 in an Act of Parliament which brought together many hundreds of widely dispersed organisations into one, new organisation, “the” NHS. This paper aims to challenge the concept of “a” National Health Service and to argue that the (seeming) accomplishment of this “organisation” is the daily task of health managers.

The paper develops a theoretically‐based analysis of how an “organisation” is accomplished through ongoing processes of construction. First, critiques of the ontological status of this thing called “organisation” are considered. Then Laclau and Mouffe's discourse theory of political action, inspired by Derrida and Gramsci is used, to try to understand this apparent “thing” and the work of those charged with its management.

There has been little application of this theoretical perspective to understanding management in general and health management in particular but, given the highly politicised nature of health management, their theoretical perspective seems more than apposite. Application of Laclau and Mouffe's theory to the NHS leads to the conclusion that there is no such “thing” as the NHS. There is, rather, a presumption of the thingness of the NHS and one of the major tasks of managers working “within” this organisation is to achieve this sense of thingness.

This is “work in progress” – these ideas continue to evolve, but feedback from readers is necessary.

This is the first time that Laclau and Mouffe's work has been used to analyse health organizations. The value of the paper is mostly for people working to develop critically‐informed understandings of how organizations work.