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Turkey hosts the majority of Syrians who fled their country due to the Syrian Civil War that started in 2011, and Syrians mostly live in the provinces most affected by the Kahramanmaraş earthquakes. The purpose of this study is to analyze the effect of the presence of disadvantaged population on disaster risk in Turkey, a disaster country, through the Kahramanmaraş earthquakes and Syrian asylum-seekers, based on the claim that the vulnerability caused by this additional population residing in the provinces most affected by the Kahramanmaraş earthquakes is a factor that will increase the disastrousness of the earthquakes.

Based on the mathematical model used in the calculation of the Human Development Index, the study comparatively calculates the vulnerability of the Turkish and Syrian populations residing in the earthquake-affected provinces by taking into account population density, gender, age, education and employment factors.

The findings of the analysis show that the vulnerability of Syrian asylum seekers in Kilis, Gaziantep and Hatay provinces is higher than the vulnerability of the Turkish population.

This paper shows significant findings on the effects of disadvantaged groups residing in a disaster-prone area concerning the consequences of the devastating earthquakes that occurred on February 6, 2023 in the southern region of Turkey.

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 paper aims at contributing to our understanding of how self-settled Syrian refugees (registered and non-registered) use informal practices to forge their non-political agency and how this agency could be considered as political acts.

This paper was conducted per the qualitative data analysis (in-depth interviews and participant observation), attributed to the critical ethnographic approach, through which refugees’ everyday struggle is explored, additionally, that was incorporated with the analysis of Syrians’ Facebook groups and formal sources.

The research paper concluded that everyday struggle strategies are considered as political acts by acquiring rights that many self-settled Syrian refugees are stripped of by international humanitarian agencies and host government. Hence, registered and unregistered refugees equally forge what is called “informal citizenship” through their presence via a blend of agency forms ranging from hidden agency to explicit one and via their incorporating into the informal contexts, leading them to carve a position of semi-legality that help them to circumvent the formal structural hardship.

This paper endeavors to study how urban refugees as change agents can convert their illegal presence to “probably refugeeness” to unsettle the prominent recognition of them as illegal non-citizens in southern cities.

The purpose of this paper is to offer an accessible and interdisciplinary research strategy in organisational ethnography, called action ethnography, that acknowledges key concepts from action research and engaged and immersive ethnography. It aims to encourage methodological innovation and an impact turn in ethnographic practice.

A working definition of “action ethnography” is provided first. Then, to illustrate how an action ethnography can be designed by considering impact from the outset, the author draws on a study she is undertaking with a grassroots human rights monitoring group, based in England, and then discusses advantages and limitations to the approach.

The author suggests three main tenets to action ethnography that embrace synergies between action research and ethnography: researcher immersion, intervention leading to change and knowledge contributions that are useful to both practitioners and researchers.

This paper provides researchers who align with aspects of both action research and ethnography with an accessible research strategy to employ, and a better understanding of the interplay between the two approaches when justifying their research designs. It also offers an example of designing an action ethnography in practice.

Whereas “traditional” ethnography has emphasised a contribution to theoretical knowledge, less attention has been on a contribution to practice and to those who ethnographers engage with in the field. Action ethnography challenges researchers to consider the impact of their research from the outset during the research design, rather upon reflection after a study is completed.

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.

This article emphasises the role of constraints when humans establish organisations. Previous research explains organisations because of individuals’ motivations. Here, I answer the question regarding the role of constraints in organising/organisations. In this article, the studied individuals face various constraints and want to avoid being targeted. Consequently, they establish horizontal organisations. I discuss the role of time in organising.

This research builds on an ethnographical study of activists and volunteers at the border between France and Italy where migrants cross the border. The area is mountainous, and the police, the judiciary and the far-right impede the actions of the activists and volunteers.

I argue that activists and volunteers establish non-hierarchical organisations to circumvent potential obstacles. To achieve this, they dedicated a significant amount of time to facilitate the formation of these horizontal structures. This approach allows them to operate without a designated leader, thereby reducing the risk of being targeted by law enforcement, judicial system or far-right groups. As a result, they successfully welcomed migrants.

This article presents new results on how activists and volunteers organise to welcome migrants.

The purpose of this paper is to examine community based, trauma informed to support refugee mental health and wellbeing, recognising that refugee status is met through forced displacement in which refugees have experience of personal human rights abuses and have survived atrocities in which family and community have been lost.

A co-production approach was taken to review existing literature and policy to produce a position statement on how to better meet the needs of people who experience mental distress who are refugees. The co-production was between refugee and mental health researchers and refugee representatives.

Understanding the mental health needs of refugees has conventionally focused on incidence of mental illness such as post-traumatic stress disorder and depression. If mental health and illness are understood as a continuum, diagnosis of mental illness indicates a significant problem, and furthermore access to services is predicated on risks associated with mental illness. When accessing mental health services, refugees have an added issue in a lack of communication availability and recognition of the trauma that they have survived.

In this paper, a different position is advocated, that understanding the mental health of refugees can be framed more effectively as a process of recovery from trauma that emerges during resettlement, and over a long period of time before people are able to talk about the trauma they experienced. Community-based responses that enable recovery from trauma are more readily able to meet the mental health and wellbeing needs of refugee communities.

The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.

Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.

We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.

This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.

This essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political intervention and organizational conditions interact and create conflicts in the implementation of market reform. In our case study, we aim to elucidate the detrimental effects of expanding pricing mechanisms into areas typically untouched.

The essay adopts a critical perspective toward the marketization in the public sector organizations based on the authors' previous studies and observations of the reforms in Swedish schools over the last 30 years. The case is conceptualized within Callon’s framework of the sociology of worth.

The paper provides an example of market dynamics introduced without the presence of pricing and qualification mechanisms, resulting in a trial-and-error situation. In this context, we document and problematize a trend toward marketization that has had negative consequences for Swedish schools. In doing so, the paper shows how market requirements, accounting practices, political interventions and organizational conditions interact and create conflicts during the implementation of market reforms. The case shows the emergence of a new economic entity and its underlying rationale, the quantification/pricing mechanism, with a special emphasis on the role of accounting and the repercussions on subjectivities as values shift.

This paper follows up on the New Public Financial Management (NPFM) global warning debate on the emergence of pricing/charging mechanisms in public services. It provides a critical overview of the diffusion and relevance of accounting evaluation processes to sustain continuous reforms, despite claimed criticisms, limitations and (un)intended consequences. The paper also provides some reflections on new avenues for further research and some possible ways out for accounting studies.

This study aims to understand the social cooperative model's empowerment and social cohesion impacts based on the case of a cooperative with the partnership of local and refugee women in southern Türkiye to give evidence for the potential and challenges of women cooperatives.

The authors conducted surveys and focus group interviews with both members and board members. The authors grounded the findings in dimensions extracted from literature on the impact of cooperatives on their members and the wider community.

The social cooperative economically empowers women through employment and income generation, and skill training while enhancing them socially with increased decision-making power, autonomy, self-esteem and respect. It fosters social cohesion between local and refugee members by building trust and peace, solidarity, knowledge sharing and collective action. However, the cooperative faces challenges in managing sustainable business models, and cooperative membership does not ensure a steady income, social security, economic independence or a fairer division of domestic work.

The challenges and limited outcomes of social cooperatives are primarily due to resource scarcity. Hence, these needs must be considered by policymakers and sponsors of women empowerment programmes so that they can offer response actions to empower social women cooperatives. During the research period, the COVID-19 pandemic posed a significant threat to the survival of the cooperative. Moreover, the restrictions imposed by the pandemic made it impossible to engage Syrian women in focus group discussions. Consequently, the focus group interactions were limited to two Palestinian members, while Syrian members were included in survey interviews.

This study is one of the few attempts to examine the social cooperative model’s impact on women’s empowerment and social cohesion in the context of a mixed membership of local and refugee women in Türkiye. Fieldwork evidence on cooperatives that improve gender equality and inclusive growth can contribute to the advocacy of support for women’s cooperatives in the context of refugees.