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The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority.

The authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public values that emerge from these evolving socio-material networks. Based on a critical-interpretivist ethnographic study of interviews, documents and secondary survey data, the authors identify the emergent properties of accounting technologies in their case study.

The authors explain how accounting technologies facilitated the transformation of public values in the tax authority by reshaping relational power. Traditional public values were eroded and replaced by neoliberal values through a gradual change process (“frog in the pan”) of (1) disconnecting workers and citizens both spatially and socially; (2) losing touch with the embodied nature of tax administration; and (3) yielding to a dehumanising performance management system. Neoliberal accounting technologies transformed the texture of relationships in such a way that workers and citizens became disempowered from effective, accountable and humane tax administration.

Further research is needed that gains wider access to tax authority workers, extends the scope of the empirical data and provides comparisons with other tax authorities and public sector organisations.

The authors show that a relational approach to public values enables identification of what is “valuable” and how public sector organisations can become “value-able”.

The authors offer an interdisciplinary conceptualisation of publicness based on public administration literature, develop a relational conceptualisation of public values and provide original empirical evidence about the changing publicness of the UK tax authority.

The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities transform claimants into “entrepreneurs of the self”.

The authors approach Tax Credits (TC) as a case study to examine how ATGs articulate and operationalise neoliberal ideology through a complex network of inscription devices, expertise and locales. They adopt an ethnographic approach based on interviews, archival data and field notes to gain a deep understanding of citizens' lived experiences of ATGs when claiming Tax Credits.

The authors find that ATGs play a key role in transforming TC claimants into self-disciplined “citizen-subjects” whose decisions are informed by market logic. When claiming TC, citizens interact with ATGs and are transformed into “entrepreneurs of the self” who internalise neoliberal ideology and associated beliefs and assumptions of poverty, work and the welfare state. In this process of subjectification, ATGs (re)construct their identities from welfare recipients to “responsible” and “accountable” hardworking individuals and families. However, ATGs perversely disempower claimants who lack the required human capital for becoming responsible for their own welfare, and thus ultimately maintain socio-economic inequality.

Participants were drawn from a relatively narrow geographic area.

The authors reveal how accounting as a technology of government (dis)empowers individuals vis-à-vis the state and spurs inequality dependent on personal circumstances and calculative skills.

The authors contribute to the accounting literature by showing how neoliberal ideology is articulated, operationalised and reinforced by dynamic and repetitive interactions with ATGs of the UK TC scheme. The study helps deepen the understanding of the processes through which socially and economically disadvantaged individuals are transformed into self-governing economic agents responsible for their own welfare.

Manufacturing companies, in searching for new approaches to retain customers, are increasingly using service as a differentiator and as a means of integrating themselves into the customers’ supply chain systems. This study is pivotal in exploring the concept of employing service quality in a non‐service industry to raise switching barriers and to create customer longevity. A survey of the UK steel industry has revealed that the higher the level of perceived quality of service, the higher the expressed intended loyalty. For steel managers, this research has highlighted the importance of establishing a relationship strategy through service enhancement to foster customer loyalty.

This paper seeks to address the important modern management issue of vision management. In particular, it attempts to provide examples of, and to differentiate between three different types of visionary who have been the focal points for the theorists working in this area. It presents a profile of the ‘ideal visionary’ as portrayed by theory and provides a checklist of generic visionary qualities to help those readers who need to assess a would‐be visionary, and predict the likelihood of his/her achieving success at the top of an organisation. Finally, the paper notes that the strengths of the visionary are often the sources of his/her eventual failure. These strengths‐come‐weaknesses have been identified along with more externally generated organisational performance reducers.

Transitioning is an inevitable part of being in secure settings, yet little research exists focussing on the experiences of individuals and what interventions might help them to achieve optimal transitions. This seems surprising as the very people who find themselves in secure settings often have attachment difficulties, maladaptive coping strategies and complex mental health needs, which are the factors considered most likely to disadvantage individuals when transitioning. The paper aims to discuss this issue.

This study used a repeated design to explore the effectiveness of a person-centred intervention with 18 transitioning individuals in a medium-secure hospital. Three self-report questionnaires were used to capture data relating to anxiety, coping strategies and how individuals feel about the transition pre- and post-intervention. Whole data sets were achieved in 16 cases.

Following the transition intervention, individuals felt more at ease with the transition ahead of them, their use of adaptive coping strategies had significantly increased and their trait anxiety had significantly lowered.

This study revealed that using a person-centred intervention with transitioning individuals was helpful. However, the study was not able to capture the impact of this intervention over time.

This study highlights the importance of attending to how individuals experience the transition, alongside offering interventions designed to help them adjust and cope to achieve optimal transitions.

Very little is known about what interventions might help individuals achieve a successful transition. Therefore, the findings offer new and significant contributions to this under-researched area.

Masculinity is a core cognitive structure that plays a central role in organising attitudinal and behavioural processes. Yet there is limited research focussing upon the meaning of masculinity for men who have a past history of violent behaviour, who experience psychotic phenomena and reside in secure forensic settings. The paper aims to discuss these issues.

Q-methodology was used to elucidate the factors regarding how men who experience psychotic phenomena perceive their masculinity. Ten participants from a secure forensic setting performed a 49-statement Q-sort task.

Principal component factor analysis with varimax rotation was performed on the ten completed Q-sorts which revealed a three-factor solution, accounting for 57 per cent of the variance in the data. The factors were interpreted and discussed under the following headings: “assured and asserting maverick”, “calm, confident, composed conformist” and “nurturing provider in the face of adversity”. This revealed that men with psychosis have different, predominantly pro-social explanatory frameworks for their representation of masculinity.

This study revealed that men with psychosis have different, predominantly pro-social explanatory frameworks for their representation of masculinity. However, the study was limited by its lack of longitudinal assessment and the inclusion of a greater number of participants may have enhanced the representativeness and generalisability of the findings.

Therapeutic discussions in respect of masculinity itself could provide men with the opportunity to develop newer, more adaptive conceptualisations of themselves, help them develop greater self-awareness and understanding of the sources of their presenting concerns, which in turn could enhance a provisional formulation of their difficulties. It would also be potentially valuable to understand how these patterns of masculinity map onto coping, recovery style and service engagement. Furthermore, services could also benefit from becoming more aware of hospitalisation being a shameful perhaps stigmatizing time for men with psychosis.

It may be useful for people working in healthcare settings to be aware of how the service users they support perceive their masculinity, so the existential and deeper needs of male patients are provided with enough consideration. This is an important point, as some individuals are often reluctant or neglect to enquire about individual’s psychotic experiences and gender identification.

Although forensic psychiatric care is primarily populated by men who have committed violent acts, there is a limited research focussing upon the meaning of masculinity in this context. This is in spite of evidence which shows that maladaptive perceptions of masculinity can be reinforced during time spent residing in secure settings. The cultural constructs of masculinity and their respective impact upon the diagnosis, management and outcome of psychosis has also received little attention. Therefore, this research represents new and significant contributions to the field.

While awareness of sexual assaults on college campuses has increased, the majority of efforts to address it are focused on female victims. The relative neglect of male victims may be due in part to problematic rape myths that suggest men cannot be sexually assaulted, especially by women. The purpose of this paper is to compare rates of different types of sexual assault between male and female undergraduates, and explore the relationship between acceptance of traditional rape myths focused on female victims, and rape myths surrounding male victims.

Students at a mid-sized university in Pennsylvania (n=526) answered an online questionnaire about their own experiences of sexual assault since coming to college, as well as their endorsement of male and female rape myths.

While women experienced more sexual assault overall, men were just as likely to have experienced rape (i.e. forced penetration) or attempted rape. Acceptance of male and female rape myths was significantly correlated and men were more likely than women to endorse both. Participants were also more likely to endorse female than male rape myths.

By analyzing sexual assaults in terms of distinct behaviors instead of one composite score, the authors can get a more nuanced picture of how men and women experience assault.

Campus-based efforts to address sexual assault need to be aware that male students also experience assault and that myths surrounding men as victims may impede their ability to access services.

This paper contributes to our knowledge of a relatively understudied topic: undergraduate male victims of sexual assault.

I completed a degree in classics at Cambridge and entered the British Civil Service. After a moderately successful, if unremarkable career, I took an early retirement and now live in London, spending my now free time at the opera and the theatre …. No, that's not right. Start again. Having decided to become a social anthropologist, I had my first experience of fieldwork on the island of Crete. I went on to specialise in the anthropology of modern Greece, and also wrote several popular books about people and places in Greece. I now live in one of the picturesque hill-towns of the Peloponnese …. No, not that either. Try once more. My father, who was a gifted amateur photographer, gave me a classic Rolleiflex camera for my 21st birthday, and I became a professional photographer, specialising in documentary photographic essays on social conditions in rural Europe. No, not that either …. I combined my first degree in social anthropology with a postgraduate training in linguistics. I went on to research and publish on discourse and social interaction, bringing together interactionist sociology, anthropology and semiotics. Well, not quite …. As you will see, all of these – and other – lives might have been mine. The actual life seems no more coherent than those shreds of unrealised possibilities.

The purpose of this paper is to investigate whether financial companies of the USA are inclined to manipulate the management discussion and analysis (MD&A) tone and thus to follow impression management behaviours. Also, the paper proposes a tone analysis of MD&As conducted by comparing the tone of MD&As of one year with financial conditions of the same year and the next.

The tone analysis is conducted on two sub-samples of US-listed financial companies, unhealthy firms and healthy firms, which experienced different financial conditions between 2002 and 2011.

With regard to healthy firms, MD&A tone is useful to explain the current year’s performance and helps to predict next year performance, whereas, with reference to unhealthy companies, managers use the tone to pursue impression management strategies, by using more positive words and more future-oriented words than healthy companies.

This study analyses the correlation between MD&A tone at time t and financial performance at time t and t+1, it does not investigate other time spans. The empirical results of this study cannot be generalized to other countries.

Main implications are addressed to regulators and policy makers, which may contrast impression management through a more effective regulation. Another implication regards investors, who cannot fully rely on MD&As of unhealthy companies.

This study analyses financial companies, rather neglected by the literature on MD&A tone. Results suggest that financial firms are also inclined to engage in impression management. This research would be useful for investors who base their decisions on qualitative analysis, interested in understanding to what extent the MD&A narratives are reliable.

In Denmark, there has been, over decades, an intensified political focus on how humanities research and doctoral education contribute to society. In this vein, the notion of impact has become a central part of the academic language, often associated with terms like use, effects and outputs, stemming from neoliberal ideologies. The purpose of this paper is to explore how humanities academics are living with the impact agenda, as both experienced researchers and as doctoral supervisors educating the next generation of researchers in this post-pandemic era. Specifically, the authors are interested in the supervisor-researcher relationship, that is, the relationship between how the supervisors navigate the impact agenda as researchers and then the way they tell their doctoral students to do likewise.

The authors have studied how the impact agenda is accommodated by humanities academics through a series of qualitative interviews with humanities researchers and humanities PhD supervisors, encompassing questions of how they are living with the expectation of impact and how it is embedded in their university and departmental context.

The study shows that there is no link between how the supervisors navigate the impact agenda in relation to their own research work and then the way they tell their doctoral students to approach it. Within the space of their own research, the supervisors engage in resistance practices towards the impact agenda in terms of minimal compliance, rejection or resignation, whereas in the space of supervision, the impact agenda is re-inscribed to embody other understandings. The supervisors want to protect their students from this agenda, especially in the knowledge that many of them are not going to stay in academia due to limited researcher career possibilities. Furthermore, the paper reveals a new understanding of the impact agenda as having a relational quality, and in two ways. One is through a positional struggle, the reshaping of power relations, between universities (or academics) and society (or the state and the market); the other is as a phenomenon very much lived among academics themselves, including between supervisors and their doctoral students within the institutional context.

This study opens up the impact agenda, showing what it means to be a humanities academic living with the effects of the impact agenda and trying to navigate this. The study is mapping and tracking out the many different meanings and variations of impact in all its volatility for academics concerned about it. In current, post-pandemic times, when manifold expectations are directed towards research and doctoral education, it is important to know more about how these expectations affect and are dealt with by those who are expected to commit to them.