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Purpose – The purpose of this chapter is to examine the ways in which human trafficking has been measured through the use of agency record data.

Approach – The authors review the state of previous research on human trafficking using agency record data and the challenges that are important to consider when using agency records in the study of human trafficking.

Findings – Researchers have used agency records in a wide variety of ways to measure human trafficking victimization, perpetration, and patterns or case characteristics. Agency data provide unique contributions to understand human trafficking including the scope of the problem, predictors of victimization, and public perceptions of this crime. The authors describe the efforts to use agency records to estimate the prevalence of human trafficking in a statewide study.

Value – This chapter provides an overview of how agency records have been used in human trafficking research in recent years. Furthermore, this chapter includes a case study and methodological reflection on the use of agency records in a statewide human trafficking prevalence study. The authors conclude with a methodological reflection and considerations moving forward for future use of agency data in human trafficking research.

This chapter examines how citizen journalism affects perceptions of legitimacy among local residents and police officers.

Qualitative data were collected through semi-structured in-depth interviews with residents and police officers.

Local residents are mostly willing to obey police commands, but a lack of trust in the police and fear of retaliation hinder willingness to cooperate with the police. Citizens’ willingness to follow police orders is mostly a way for them to end the encounter as quickly as possible so the contact will not extend for a prolonged period of time and cause even more serious consequences. Citizens have recorded the police in the past when they witnessed officers not following proper procedures. The police view citizens recording them as a form of defiance and while this makes policing challenging, police officers interviewed still hold high levels of self-legitimacy, most likely due to their organizational and occupational culture. Recording the police has emerged as a way for citizens to challenge police authority and legitimacy during encounters.

While recording the police has increased with recent technological advances, little empirical research has examined its impact on policing and police-community relations. This study connects three critical issues in policing – technology, citizen journalism, and police legitimacy – by assessing the impact of recording the police on police legitimacy in the eyes of the public and police officers. Not only does this study fill our gap in knowledge on citizens recording the police, but it also furnishes valuable implications for policy and future study.

Purpose – In a digital environment, a simple accusation has the potential to permanently attach to a person’s identity. Our purpose here is to identify several types of accusations that persist in the internet environment: person to person accusations, media documented accusations, and accusations by the state. Approach – Using a typology of cases and legal analyses, the authors trace how accusations proliferate and persist across the internet and offer a set of social and legal explanations for the salience of public accusation online. Findings – The authors ultimately find that in contemporary society, the act of accusing increasingly replaces the desire or need for a fair and just outcome. The authors close by discussing implications for the accused and potential avenues for remedy. Originality – Our contribution bridges sociological and legal perspectives on the intersection of free speech, defamation, and digital media.

E-government involves the use of technology for the betterment of government and for making government more responsive to the governed. However, as practiced, some barriers complicate the achievement of this goal. This chapter provides an overview of e-government at the US national level; identifies access barriers; proposes a research agenda intended to make e-government more accountable and helpful to the audiences it intends to serve; and discusses the implications of e-government to the library community.

Purpose – The chapter explores the use of freedom of information (ATI/FOI) requests in social science research, with specific focus on using ATI/FOI requests in socio-legal studies, criminal justice studies, and criminology.

Methodology/approach – ATI/FOI requests constitute a novel method of data collection that has methodological and also epistemological implications for researchers.

Findings – The chapter explains how to use ATI/FOI requests in social science as well as how to navigate challenges and barriers ATI/FOI users regularly face.

Originality/value – There is a paucity of writings on use of ATI/FOI requests in socio-legal studies, criminal justice studies, and criminology. The chapter reveals the value of using ATI/FOI in social science and the originality of the data that ATI/FOI requests can result in.

This chapter focuses on data journalism, a relatively new brand of journalistic practices that take advantage of the growing availability and application of digital data and computational tools for news production. Although this brand of journalism has been on in some advanced democracies, it is still a relatively new development in Africa, especially Nigeria. Journalists still rely mostly on eyewitness reports and interviews to write their stories, thus leading to lack of depth in media reportage of critical issues. This chapter explores the nature of data journalism conceptualised as a social science pragmatic approach to news gathering and reporting, tracing its history and inherent strengths and weaknesses. It examines the windows of opportunities it provides towards guaranteeing transparency and accountability in Nigeria's nascent democracy. It concludes that, though data journalism complements the conventional investigative reporting to enhance good governance system in Nigeria, strengthening other institutions of government such as the police, judiciary, Economic and Financial Crimes Commission (EFCC), and Independent Corrupt Practices and other related offences Commission (ICPC) becomes imperative in entrenching accountability and transparency in Nigeria.

In 2009 and 2010, the Financial Accounting Standards Board (FASB) adopted new accounting standards for nonprofit mergers and acquisitions. The new accounting standards are an example of the constitutive role accounting can play in how people think about economic events, since the FASB defined a new concept (the “inherent contribution”) and required valuation of intangible assets that were often previously unrecognized.

The FASB’s stated goals included minimizing “pooling” accounting and maximizing transparency regarding fair value information, acquired identifiable intangible assets, and the relation between consideration paid and the fair values of identifiable assets acquired. The FASB expected many combinations would involve little or no consideration. It also expressed concern that some organizations would undervalue assets acquired, especially intangible assets.

For a sample of 2012–2017 nonprofit hospital combinations, we find general agreement with the FASB’s expectations. Almost all combinations were accounted for as acquisitions, not mergers, even though there was frequently no consideration paid. More acquirers recorded “inherent contributions” than goodwill, because the net fair value of the acquired hospital’s identifiable assets exceeded the consideration paid. Acquirers ascribed value to assets, such as intangible assets, that would have gone unreported under the prior accounting rules, although lower levels of intangible assets were recognized in nonprofit business combinations, relative to total non-goodwill assets acquired, than in public companies’ acquisitions.

This chapter proposes a protocol based on blockchain technology applied to corporate social responsibility (CSR). The first part discusses the characteristics associated with CSR actions and the main difficulties its development faces, such as transparency, security, fault tolerance, among others. Subsequently, the authors describe the characteristics and concepts related to blockchain-based developments to later describe our framework for the control and development of CSR actions based on blockchain. Herein, the authors also describe how to publicly and privately identify the participating elements of CSR and the operations and resources necessary for the implementation and operation of the proposed protocol.

Purpose – This chapter examines developments in public sector accounting practices using evidence from a developing country (Ghana), and explores the motivations for such developments from post-independence to date. This stems from the limited research in public sector accounting particularly on developing countries despite the rich empirical context that they provide for the global research community.

Design/methodology/approach – Advocating for institutional theory, data was gathered from multiple sources including interviews, discussions and documents to achieve the above objectives.

Findings – Evidence gathered shows gradual shift from cash accounting to accrual accounting practices (modified), including computerization of the entire public sector accounting and reporting processes. Indeed, the World Bank and IMF sponsored reform (PUFMARP) instigated many of the major developments in the public sector accounting practices, including the adoption of accrual accounting and deployment of integrated financial management information system.

Research limitations/implications – Findings on developments during the post-colonial period were only based on the analysis of few documentary sources.

Originality/value – The study contributes to the limited studies in public sector accounting from developing countries and Africa in particular. It also extends the application of institutional theory in public sector accounting research.

Implications – Findings inform practitioners and policy-makers on the context-specific factors worth considering in the adoption of public sector accounting practices.