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This paper aims to contribute to an understanding of the process of the construction of the professional businessman in Britain in the early twentieth century.

Two books authored by the prominent British industrialist Sir Samuel Turner III are analysed as a form of contemporaneous discourse. This allows for examination of the texts as a particular genre of social media within their social, economic and political contexts.

Sir Samuel Turner III derived the elite status from his family’s standing as a prominent Lancashire, church-going, industrial dynasty. The role of business and the businessman as a professional are recast as the means to restore Britain to its former pre-World War I glory – a position that continues to resonate in a variety of contexts today.

The paper contributes to our understanding of the construction of the social world through discourse. While Turner’s ideology of the relationship between labour, capital, business and society may appear quaint to our twenty-first-century experiences, it is nevertheless an important reminder that the elite voice influences political and social action.

The purpose of this paper is to explore the ways in which accountability is operationalised within the context of a South African microfinance institution (MFI). In particular, the authors consider the introduction of a tool to enhance consumer protection, the Client Protection Card (CPC), to deliver accountability within the case organisation. In contrast to prior research, the authors focus on accountability from the perspective of clients and fieldworkers.

A single in-depth case study of the introduction and implementation of a CPC in an MFI operating within South Africa was conducted. The case study and timing afforded an opportunity to gather unique data, given the MFI’s client-centred philosophy and the recent introduction of the CPC. The qualitative approach adopted for this research allowed collection of data through direct observations, interviews, a fieldwork diary and documentation. The theoretical framing for this paper views accountability as involving social practices, allowing us to foreground the existence of interdependencies among people interacting within the same organisation or system (Roberts, 1996).

The case study demonstrates that three aspects are critical to the success of the card: the design, which requires sensitivity to the local culture; the distribution, which demands for significant “sensemaking” work to be undertaken by fieldworkers; and the drivers for introducing the card, which need to be responsive to the clients’ perspective. The paper illustrates how well-intended tools of accountability can fail to deliver effectively, both for the organisation and the users, if they are not tailored appropriately to the needs of clients.

This paper differs from prior research as it explores the ways in which fieldworkers and MFI clients make sense of a tool of accountability, the CPC. Given that the CPC was designed to meet guidelines produced by international policymakers and domestic legislators, the paper provides a grassroots analysis of the effectiveness of the implementation of such tools from the perspective of clients and fieldworkers. This local focus allows the authors to examine the ways in which mounting global expectations for increased accountability of MFIs are being operationalised in practice.

The purpose of this paper is to explore how accountability practices are affected and potentially transformed when mediated by translation. Adopting a postcolonial lens, the authors consider the ways in which translation functions and how intermediaries act as cultural translators in the context of microfinance.

The authors take a qualitative approach to a case study of a microfinance organization based in South Africa. Fieldwork allowed for the collection of data by means of direct observations, interviews, documents and a fieldwork diary.

The study demonstrates the presence of spaces of hybridity that co-exist within the same organizational context (Bhabha, 1994). Two spaces of hybridity are highlighted, in which translation processes were possible because of the proximity between borrowers and fieldworkers. The first space of hybridity was found locally and here translation shaped an accountability that aimed at leveraging local cultures and favoring cultural framing. The second space of hybridity was characterized by the interaction between oral and written cultures and the translation of responsibilities and expectations was predominantly unidirectional, prioritizing accountability practices consistent with organizational requirements.

This research offers in-depth insights into the links between intermediation, translation and accountability practices. It differs from prior research in considering intermediaries as active translators of accountability practices who act in-between cultures. The authors contend that the translation process reinscribes culture allowing dominant accountability practices to prevail and local cultural traditions to merely contextualize accountability practices.

The purpose of this paper is to examine the process of social reporting as a proactive management strategy to bridge the divide between the social and the economic.

In July 2002 British American Tobacco (BAT) launched its first social report coinciding with the release of the WHO's Framework Convention on Tobacco Control. A case study, utilizing textual analysis of publicly available documents examined through a legitimacy perspective, was used to explore this issue.

This paper asserts that the process, guidelines and assurance employed by BAT for its social report are a management strategy to enter the contested domain of public policy.

Since this research is limited to BAT's 2001/2002 Social Report and supporting documents, further research could include interviews with key players or a longitudinal study to compare and contrast the social reporting practices of BAT over time.

The tobacco industry has been heavily criticised and is now facing control via global regulation. In this context the WHO, as a multilateral body exercising regulatory powers, extends the notion of stakeholders that have the potential to exert pressure on the “legitimacy” of an organisation.

The purpose of this study is to explore the reasons why international accounting students in higher education in Australia do not accept leadership roles in academic teams, considering the importance employers attach to leadership and teamwork graduate attributes.

Adopting the Keating et al. (2014) ready, willing and able (RWA) leadership framework, this qualitative study uses a narrative textual approach to analyse the data from responses to open-ended questions recorded in interviews with a sample of Master of Professional Accounting (MPA) students (N = 12) undertaking leadership-in-team roles in a management and cost Accounting unit (N = 110) within an Australian higher education accounting program.

The results of this study suggest that a lack of past work experience disadvantages accounting students in being ‘ready’ to adopt leadership roles in teams. Self-interested behaviour results in students not being ‘willing’ to adopt leadership roles. Students perceive business simulation and work-integrated learning activities to hold the potential to improve their ‘ability’ to lead.

The study offers a conceptual schema for student leadership development, suggesting that accounting curricula in higher education should include the assessment of scaffolded leadership development activities. Mentorship roles in academic teams should also be explored.

To the authors’ knowledge, this is the first application of the RWA framework to explore accounting students’ predisposition to accepting leadership roles in teams. Informed by the student narrative, the authors offer a future focused RWA schema as a practical guide for educators to embed leadership development in the accounting curriculum.

This research introduces the combined use of partial least squares–structural equation modeling (PLS-SEM) and necessary condition analysis (NCA) that enables researchers to explore and validate hypotheses following a sufficiency logic, as well as hypotheses drawing on a necessity logic. The authors’ objective is to encourage the practice of combining PLS-SEM and NCA as complementary views of causality and data analysis.

The authors present guidelines describing how to combine PLS-SEM and NCA. These relate to the specification of the research objective and the theoretical background, the preparation and evaluation of the data set, running the analyses, the evaluation of measurements, the evaluation of the (structural) model and relationships and the interpretation of findings. In addition, the authors present an empirical illustration in the field of technology acceptance.

The use of PLS-SEM and NCA enables researchers to identify the must-have factors required for an outcome in accordance with the necessity logic. At the same time, this approach shows the should-have factors following the additive sufficiency logic. The combination of both logics enables researchers to support their theoretical considerations and offers new avenues to test theoretical alternatives for established models.

The authors provide insights into the logic, assessment, challenges and benefits of NCA for researchers familiar with PLS-SEM. This novel approach enables researchers to substantiate and improve their theories and helps practitioners disclose the must-have and should-have factors relevant to their decision-making.