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Since Karl Marx fashioned his theory of capitalism in the nineteenth century, scholars have continually updated Marxian theory to capture the pervasiveness of commodity relations in modern society. Influenced by Georg Lukács and Henri Lefebvre, the members of the French avant-guard group, the Situationist International (1957–1972), developed an intransigent critique of consumer capitalism based on the concept of the spectacle. In the spectacle, media and consumer society replace lived experience, the passive gaze of images supplants active social participation, and new forms of alienation induce social atomization at a more abstract level than in previous societies. We endeavor to make two theoretical contributions: First, we highlight the contributions of the Situationist International, pointing out how they revised the Marxian categories of alienation, commodification, and reification in order to analyze the dynamics of twentieth century capitalism and to give these concepts new explanatory power. Second, we build a critical theory of consumer capitalism that incorporates the theoretical assumptions and arguments of the Situationists and the Frankfurt School. Today, critical theory can make an important contribution to sociology by critically examining the plurality of spectacles and their reifying manifestations. In addition, critical theorists can explore how different spectacles connect to one another, how they connect to different social institutions, and how spectacles express contradictions and conflicting meanings. A critical theory of spectacle and consumption can disclose both novelties and discontinuities in the current period, as well as continuities in the development of globalized consumer capitalism.

This study examines the controversial success of the International Public Sector Accounting Standards (IPSAS) accrual implementation, using the case of Tanzania.

Interviews, documentary reviews and observations were used for data collection. This study draws on the spectacle theory for data analysis.

The findings demonstrate that IPSAS accrual was a spectacle during its production and consumption. The features and forms of the spectacle were revealed in IPSAS accrual during its production and affirmed by actors during its consumption. Further affirmation of IPSAS accrual as the spectacle was revealed through communication of good news and the hiding of bad news. The outcome was the alleged roles of IPSAS accrual.

The study is limited as it was conducted in only one country. The controversial success is global and calls for further research in other parts of the world.

The International Monetary Fund should stop recommending implementation of IPSAS accrual along with cash basis as the two systems are incompatible. Moreover, government officials should have alternative thinking presenting a different view of the world, so as to avoid being passive, and focus on reality rather than appearance.

This study is the first to explain the controversial success of IPSAS accrual implementation. It demonstrates the usefulness of spectacle theory in the field of accounting research, especially in the context of reform implementation. Moreover, this study confirms that IPSAS accrual is a spectacle (Uddin et al., 2011).

This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”.

The paper reviews the existing accounting and management literature in light of the concept of the spectacle. The paper presents empirical illustrations of participatory budgeting as a form of the spectacle and the role of donor agencies in local government reforms in Uganda, based on interviews and observations.

It is argued that the transformational – rather than just metaphoric – dimension of the spectacle has the potential to provide a better understanding of accounting practices and their transformations in the context of ever‐changing capitalism, and to further contribute to the critical accounting literature. Drawing on Debord's work, the paper also extends one's understanding of why donor agencies export ideas, including accounting practices and technologies.

The paper further enriches the possibility of critical consciousness and praxis in transforming and shaping the spectacle. By understanding the construction of the spectacle and its transformations, as Boje et al. argued, avenues for resistance are opened up.

The paper provides a perspective for the understanding of accounting changes, and it should open up avenues for further research regarding various forms of the spectacle that involve accounting techniques and practices.

Purpose – This chapter examines the role of the media, guns, and violence in the social construction of masculinity in today's mediatized American culture.

Methodology – The chapter draws on critical theory and cultural studies to address crises of masculinity and school shootings. It applies and further develops Guy Debord's (1970) theory on spectacle in the contexts of contemporary violent media spectacles.

Findings – In the chapter it is argued that school shooters, and other indiscriminate gun killers, share male rage and attempts to resolve crises of masculinity through violent behavior; exhibit a fetishism of guns or weapons; and resolve their crises through violence orchestrated as a media spectacle. This demands growing awareness of mediatization of American gun culture, and calls for a need for more developed understanding of media pedagogy as a means to create cultural skills of media literacy, as well as arguing for more rational gun control and mental health care.

Originality/value of paper – The chapter contributes to the contemporary debate on mediatization of violence by discussing it within critical theory and cultural studies. The theoretical framework is applied to analysis of a range of different empirical cases ranging from school shootings to the Colorado movie theater massacre at the first night of the latest Batman movie in the summer of 2012.

Capital increasingly takes the form of intangible assets, especially trademarked corporate brands. Further, contemporary capitalism increasingly accumulates through commodification of iconic cultural images and legendary narratives constituting a “second enclosure movement” (Boyle, 2008). This paper develops a critical theory of brands, branding, and brand management within economies of spectacle.

A case study of the consumer culture surrounding large displacement motorcycling is used to critique the central premise of consumer culture theory (marketing professionals create brands that become valuable icons) and develop an alternative view using concepts from critical theory, especially spectacle (Debord, 1967) and culture industry (Adorno, 1991).

After initial enclosure, legends were managed by Crossmarketing Licensing Networks (CMLN), coalitions of corporate and state actors, each possessing a piece of the legendary pie. The Sturgis CMLN was organized into two political divisions, rally profiteers and civic leaders, with overlapping but differentiated interests and approaches to the management of the Sturgis legend. The CMLN intervened in the cultural commons to overcome legendary degradations (banality, incoherence, undesirability) surrounding the Sturgis Motorcycle Rally.

Brands are capitalized culture created by enclosures, a form of primitive accumulation. Under current conditions of immaterial production, CMLN’s engage in ongoing cultural production to maintain the capitalized value of their brands. Brands are not only hunted in the wilds of culture, but also increasingly domesticated and fattened when herded through legendary commons.

In this paper, we concentrate on the use of research assessment (RA) systems in universities in New Zealand (NZ) and the United Kingdom (UK). Primarily we focus on PBRF and REF, and explore differences between these systems on individual and systemic levels. We ask, these days, in what way(s) the systemic differences between PBRF and REF actually make a difference on how the two RA systems are experienced by academic staff.

This research is exploratory and draws on 19 interviews in which accounting researchers from both countries offer reflections on their careers and how RA (systems) have influenced these careers. The stories they tell are classified by regarding RA in universities as a manifestation of the spectacle society, following Debord (1992) and Flyverbom and Reinecke (2017).

Both UK and New Zealand academics concur that their research activities and views on research are very much shaped by journal rankings and citations. Among UK academics, there seems to be a greater critical attitude towards the benefits and drawbacks of REF, which may be related to the history of REF in their country. Relatively speaking, in New Zealand, individualism seems to have grown after the introduction of the PBRF, with little active pushback against the system. Cultural aspects may partially explain this outcome. Academics in both countries lament the lack of focus on practitioner issues that the increased significance of RA seems to have evoked.

This research is context-specific and may have limited applicability to other situations, academics or countries.

RA and RA systems seem to be here to stay. However, as academics we can, and ought to, take responsibility to try to ensure that these systems reflect the future of accounting (research) we wish to create. It is certainly not mainly or solely up to upper management officials to set this in motion, as has occasionally been claimed in previous literature. Some of the academics who participated in this research actively sought to bring about a different future.

This research provides a unique contextual analysis of accounting academics' perspectives and reactions to RA and RA systems and the impact these have had on their careers across two countries. In addition, the paper offers valuable critical reflections on the application of Debord's (1992) notion of the spectacle society in future accounting studies. We find more mixed and nuanced views on RA in academia than many previous studies have shown.

The purpose of this paper is to explore twentieth century sportscapes and their role in the development of urban arenas as places of sport.

Utilizing frame theory and sport business history scholarship, the author examines entrepreneurs' development of six‐day bicycle races at Madison Square Garden. The main primary sources include autobiographies, morgue files, and newspapers.

In this paper, it is argued that entrepreneurs' shaping and marketing of six‐day races and their sportscapes resulted in a popular sporting spectacle and helped to promote arenas as spaces and places of sport.

The paper demonstrates the process and development of “frame management” in urban arenas and their transition to spaces and places of sport. By exploring six‐day bicycle races at Madison Square Garden, the paper shows the importance of a now‐forgotten cultural event to the development of the multi‐billion dollar sport industry and to one of the world's most iconic arenas. The paper adds to scholarship on bicycle racing and marketing history, as well as the historiography of the sport industry.

The purpose of this paper is to use a hybrid account of oil spills in Nigeria to explore the recursive relationship between a multinational company, specific shareholders and the public. A response to Mr and Mrs Shareholders’ concerns is considered an exercise in corporate discursive hegemony and enacts rhetorical accountability.

The authors adopt Debord’s (1967, 1988) concept of the spectacle with Boje’s (2001) antenarrative approach as a critical postmodern framing of Shell’s narrative of oil spills in both local and global contexts. An antenarrative approach considers how stories are woven to produce a unified and omnipotent narrative or image.

MNCs face considerable uncertainties arising from the operational conditions in developing countries and produce a range of accounts for spectators. As theatrical events, they contribute to the spectacle of power that rationalises controversy and suppresses resistance.

To overcome the limitations of using a single document as empirical material the authors consider the response letter as an example of an institutional framing of oil spill phenomena in general.

By understanding the construction of the spectacle the authors open avenues for resistance to corporate discursive hegemony in the form of carnivalesque.

The paper adds to the understanding of hybrid forms of resistance in an era of increasing MNC power and reach. It demonstrates how the actual production and distribution has persuasive power as a form of rhetorical accountability.

The central contribution of the paper aims to provide a new way of thinking and reflecting about using a more critical public policy approach as opposed to the heretofore dysfunctional dichotomist approach common to the immigration policy debate.

Using critical theoretical approaches primarily based on Debord and Agamben, the author compares and contrasts the approaches made by immigration reform policy advocates and opponents to obtain a better understanding of these complex issues and the motivations behind them.

Viewing the policy immigration and border policy discourse from the market spectacle lens allows the author to see the seemingly never-ending conflict to be fully disclosed. Corporate profit-seekers have used effectively the politics of fear surrounding the terrorist attacks of 9-11, the ongoing fear generated against undocumented border crossers along with the property takings of US citizens through the use of the complexities of the dominant market language in the name of the 9-11 and the subsequent War on Terror. The author's primary intention was to expose the motivations of public policy makers and place their policy decisions into a critical context.

In this original paper, the author analyzes events such as the border fence construction – and the corporatist influence behind its development, the push to politically disenfranchise Latinos in Arizona, and the inability of the US Congress to pass legislation for meaningful immigration reform and border security – that have all been subject to the limitations of language, symbols and images portrayed by protagonists and antagonists of market-driven immigration policy. The value of the paper is that the author demonstrates the problems and limitations on public policy.