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This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Educators need to engage in continuous learning to ensure that their knowledge and practice responds to the changing needs of society and students. Collaborative approaches, in which social capital resource is exchanged, can serve as an effective way of facilitating such learning. With this systematic review, the authors identify the opportunities and benefits inter-school social capital networks might bring by exploring: (1) what inter-school networks are available internationally for primary and secondary schools, (2) the features and activities present within inter-school networks and (3) evidence of impact of inter-school network activities.

For this study, the authors employed a systematic review methodology. The review comprised the five stages of the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses: PRISMA, 2021) protocol. The study findings derived from 111 research outputs (from a total of 1,221 originally identified).

The review highlights a number of different inter-school networks and their diverse purposes as well as key network features, such as the actors present in networks and the activities network participants engage with. At the same time, however, the authors only identify limited reliable evidence of the impact of inter-school networks.

The study fills a knowledge gap by exploring, for the first time, the presence, features of inter-school social capital networks available to school leaders as well as investigating the impact of these networks.

Continuity of care and access to primary care have been identified as important contributors to improved health outcomes and reduced reincarceration among people who are justice-involved. While the disproportionate burden of health concerns among incarcerated populations is well documented, less is known about their health service utilization, limiting the potential for effective improvements to current policy and practice. This study aims to examine health status and health care utilization among men recently released from a superjail in a large metropolitan area to better understand patterns of use, risk factors and facilitators.

Participants included adult men (n = 106) matched to a general population group (n = 530) in Ontario, Canada, linked to medical records (88.5% linkage) to examine baseline health status and health utilization three-months post-release. The authors compared differences between the groups in baseline health conditions and estimated the risk of emergency department, primary care, inpatient hospitalization and specialist ambulatory care visits.

Superjail participants had a significantly higher prevalence of respiratory conditions, mental illness, substance use and injuries. Substance use was a significant risk factor for all types of visits and emergency department visits were over three times higher among superjail participants.

This empirical case is illustrative of an emerging phenomenon in some regions of the world where emergency departments serve as de facto “walk-in clinics” for those with criminal justice involvement. Strategic approaches to health services are required to meet the complex social and health needs and disparities in access to care experienced by men released from custody.

Teacher education reform in the United States has been an ongoing theme over the past 100 years, particularly since A Nation at Risk in the 1980s, when education became increasingly politicized and less of a public good with which the American public did not tinker. These reforms have four different themes: (1) strengthening the clinical component of teacher education, (2) preparing educators with the tools needed for equity and social justice, (3) participating in heightened accountability demands, and (4) expanding alternative certification. This chapter explores these four strands of reform and concludes they are colliding forces in which the country pours time, resources, and energy. Ongoing collisions on the reform landscape produce increasingly negative consequences for teacher education, teacher recruitment, and retention and America's public schools.

Teacher education has existed in Nunavut, Canada, for more than 40 years, yet the programs offered have not been able to meet the demand for Inuit educators in the territory. The reasons for this are complex, but related to the history of education in Nunavut, the policies and employment conditions impacting educators and the conflicting values of colonial and Inuit ways of being and understanding the world. However dim the embers of teacher education programs may appear, when statistics on graduation rates from postsecondary or Inuit composition in schools are shared, there are many initiatives that reinvigorate the flames. This chapter outlines five such initiatives in which three critical factors emerge that offer suggestions for restructuring teacher education to support Inuit.

The attempt to establish a common European framework for core platforms' duties and responsibilities toward other actors in the digital environment is at the core of the recent scholarly debate surrounding the Digital Markets Act (DMA) proposal. In particular, the everlasting juxtaposition between the “data power” – as emerging from recent cases (Section 2) – that dominant tech companies enjoy and the concept of consumer sovereignty (Section 3) lies at the core of the proposal's attempt to identify digital core platforms as market gatekeepers. Accordingly, this chapter critically investigates the divide between power imbalance and consumer sovereignty in light of the architecture designed by the DMA, with a specific focus on its effectiveness in identifying gatekeepers' power drivers (Section 4). After highlighting the main critical aspects of the pertinent rules, opportunities for fruitful developments are then identified through the reframing of some of the notions considered in the proposal, and namely the role of “lock-in” effects and “data accumulation” (Section 5). Lastly, this chapter suggests that the DMA advancements – while desirable – are bound to be fragmentary in the absence of a wider appraisal of the nature of data power imbalance dynamics in the modern digital markets (Section 6).

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Excessive entitlement, the enacted belief that one's voice, opinion, or assessment holds more weight than that of others (even those of one's own kind), and how it unavoidably rubs against their sense of their best-loved self, is the focus of this chapter. Some define excessive entitlement as a kind of greed where individuals in academia elevate themselves and lord their perceptions/stances over others. This work is situated in the academy and involves relationships and situations that arose between and among graduate students and professors as well as between and among professors and other professors. Wedged between conflicting agendas, individuals feel pulled from pillar-to-post as they experience differing phenomena and images playing out within themselves, some seriously challenging their images of the best-loved self. This fine-grained scholarship illustrates that although strides have been made around gender, professional backgrounds, ethnicity, and race in society, room for significant improvement still exists, most especially at the micro-levels where aggressions can still take place. This research reveals intertwined hegemonies in academia. Narrative inquiry – a storied method that unpacks stories – deftly skirts research issues by including fictionalization as a fourth analytical tool, joining the conventional tools of broadening, burrowing and storying-restorying. Using these devices situates the inquiry, burrows into stories of experiences, and illuminates shifts taking place. Truth is established through employing multiple research tools over time and gauging the extent to which the intersecting narratives ring true to those outside the research situation.