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The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana “collateralization” of gold resources and other mineral royalties in 2020 (dubbed the “Agyapa deal”) espouse tenets of Foucault’s (2009) “governmentality” and “counter conduct” dispositions.

This paper draws on Dean’s (1999) discussion of government analytics to highlight how CSO activism can simultaneously challenge government practice and share in it. This paper uses an evidence-based and interpretive qualitative content analysis approach. This paper relied on secondary data sources from 1 January 2020 to 21 August 2021. Data collection involved an extensive review of secondary materials concerning the Agyapa deal, relying on the author's local knowledge to identify the likely sources of information.

This paper exposes how the counteractions of CSOs, underpinned by the desire for so-called “good governance”, invariably extend governmentality and other neo-liberal ideals. In this case, CSOs' actions espoused the ideals of marketisation, extended governable spaces, engrained subjectivation and treated citizens as incapable of formulating and advancing their desires without overt help. Secondly, it provides evidence that massive deployment of accountability and other calculable practices, however wilful, complement efforts at shaping public opinion.

CSO counter-conduct is merely symbolic rather than substantive. Substantive counter-conduct requires the citizenry to actively lead the problematisation process, holding CSOs accountable for acting on their behalf. The current trajectory where CSO accountability is primarily to their international financiers, predominantly neo-liberal advocates, raises questions about “in whose interest they seek another form of governance?” Practically, the splinter of interests that may emanate from citizenry directly led counter-conduct can affect garnering the critical mass needed to force a policy change. That said, however, there is a case for citizenry “making themselves” rather than “being made” within the governmentality process.

To the best of the author’s knowledge, this is the first application of the Foucauldian and Dean framework to a data set from Ghana.

The purpose of this paper is to study how people use competing accounting numbers to make sense of and legitimize actions in a complex environment in times of crisis.

This paper analyzes the implementation of a standardized budget model at a USA intergovernmental organization, by relying on a triangulation of data sources, including face-to-face interviews, direct observations, and archival documents. The organization faces one of the greatest crises it has ever experienced. An accounting team and a human resources team make sense differently the same reality–staffing. The sensemaking perspective framework is utilized to provide a theoretical structure for the analysis.

The understudied organization undergoes constant evolution during the budgetary crisis; data reveal different forms of cues, which activate the sensemaking process, such as fading and compressed cues. Although compressed cues subsequently emerge, they play a more crucial role in managers' enactment than pre-existing fading cues. Artificializing accounting numbers refer to the social process of constructing compressed cues or artificial artifacts that are neither wrong nor right, neither soft nor hard and not useful for peoples' sensemaking but used to legitimize managers' strategic decisions.

This artificializing process explains the people's resistance to policy implementation. Furthermore, the multiplicity of cues provides useful information for regulators and managers to understand uncertainty during a crisis.

This study presents a rare case of an international third sector organization amid a budgetary crisis. Among few studies referring to numbers as sensemaking resources, this study focuses on the importance of systematic power and corporate power relative to the process of sensemaking.

Previous research has found mixed evidence of an attitude–behavior gap in organic food consumption. However, the complex mechanisms underlying this gap warrant further investigation. The purpose of this study is to examine the role of word-of-mouth (WOM), trust, and involvement in the relationship between consumer organic food attitudes and conative loyalty. The Theory of Planned Behavior (TPB) was used as underlying framework for modeling our conceptualized arguments.

A moderation and moderated mediation analysis was performed on a cross-sectional sample of 1,011 Australian organic food consumers.

The results support the TPB-inspired moderated-mediation model. Specifically, the authors found moderated mediation effects of WOM, trust, and involvement on conative loyalty via attitudes toward organics.

The cross-sectional research design and the focus solely on Australian consumers constitute limitations of this study.

The authors' findings imply that an analysis of the attitude–behavior gap should go beyond the testing of contingent consistency hypotheses and instead combine moderation and mediation mechanisms to better model consumer decision-making leading to conative loyalty. Practitioners would face a resource challenge when targeting low-trust, low-involvement, and low-WOM consumers as developing conative loyalty of these segments would require a longer-term approach through building favorable attitudes toward organic foods.

This study is one of the first to demonstrate the potential of examining the attitude–behavior gap in the organic food context through a moderated mediation lens in explaining the dynamics of conative loyalty.

This study aims to structure a model for integrating social value into strategic management based on identifying the critical success factors (CSF) for such integration in the investigated companies.

This research was based on the actor–network theory. Through a rigorous approach to the case study methodology in a two-stage process lasting 21 months, we carried out this study.

Companies that use the polyhedral social accounting model in their strategic management processes do so without a reference model. We identified CSF for integrating social value, which was incorporated into a protocol model based on stakeholder theory and the use of social accounting.

Practitioners can use the proposed model to maintain the alignment of strategic performance and purpose. Using social accounting based on indicators and financial proxies allows managers to incorporate social value into strategic management in terms of financial value.

The institutional demand for social information is based on the growing sensitivity of companies. Aligning social values with business strategies contributes to social sustainability.

This study focuses on an unresearched emerging phenomenon. Since the first approach to stakeholder theory, the development of a stakeholder-oriented strategy has faced the lack of a stakeholder accounting system. The polyhedral model of social accounting could help overcome this problem as it provides information that allows a novel and innovative method to make a stakeholder-oriented strategy effective.

This research study aims at revealing a planning method for the development of the Souq Waqif-Transit village.

Over the past decade, transit-oriented developments (TODs) have become an international city planning model for promoting sustainable urbanism. On a regional scale, the State of Qatar launched the construction of Doha Metro. The current network consists of three lines with a central interchange station within the city's most vibrant cultural core, i.e., between Msheireb Downtown Doha and Msheireb, near to the Souq Waqif historical site and Al Corniche waterfront promenade. The Qatar National Development Framework emphasizes the importance of stimulating sustainable urban growth by linking the Doha Metro with TODs.

The findings show that the benefits of a strategy for monitoring and assessing the potential benefits of the investigated TOD linked to the analysis of the indices for (1) travel behavior, (2) built environment diversity and (3) other categories specific to the site's historical-heritage preservation.

Namely, a comprehensive approach for developing a historical site is/should be grounded in a planning method for enhancing the mixed-used urban fabric, public realm and walkability, and heritage preservation.

The insights from this research study aim to guide the long-term sustainable urban growth of Gulf Cooperation Council (GCC) cities in the future.

The proposed sustainable growth planning scheme for the Souq Waqif addresses gaps highlighted through design tools of investigation. The missing attributes concern three key factors: (1) mixed-used urban fabric, (2) public realm and walkability and (3) built heritage preservation. The quality of streetscape, corridors, connections and connectivity of pedestrian and walkable network: TOD is not dependent on a singular mode of transport (Doha Metro), but it includes all systems that allow for mass public mobility within the city districts. Integrating other transport systems within mixed-use areas should be reevaluated based on accessibility to such systems, including taxi services, public bus services and public shuttles.