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The paper aims to investigate how accounting techniques, when embedded within data-driven public-sector management systems, mask and intensify the neoliberal ideological commitments of powerful state and corporate actors. The authors explore the role of accounting in the operationalisation of “instrumentarian power” (Zuboff, 2019) – a new form of power that mobilises ubiquitous digital instrumentation to ensure that algorithmic architectures can tune, herd and modify behaviour.

The authors employ a qualitative archival analysis of publicly available data related to the automation of welfare-policing systems to explore the role of accounting in advancing instrumentarian power.

In exploring the automation of Australia's welfare debt recovery system (Robodebt), this paper examines a new algorithmic accountability that has emerged at the interface of government, technology and accounting. The authors show that accounting supports both the rise of instrumentarian power and the intensification of neoliberal ideals when buried within algorithms. In focusing on Robodebt, the authors show how the algorithmic reconfiguration of accountability within the welfare system intensified the inequalities that welfare recipients experienced. Furthermore, the authors show that, despite its apparent failure, it worked to modify welfare recipients' behaviour to align with the neoliberal ideals of “self-management” and “individual responsibility”.

This paper addresses Agostino, Saliterer and Steccolini's (2021) call to investigate the relationship between accounting, digital innovations and the lived experience of vulnerable people. To anchor this, the authors show how algorithms work to mask the accounting assumptions that underpin them and assert that this, in turn, recasts accountability relationships. When accounting is embedded in algorithms, the ideological potency of calculations can be obscured, and when applied within technologies that affect vulnerable people, they can intensify already substantial inequalities.

The purpose of this paper is to examine the job search probability in welfare receipt over time for men and women in different household constellations, because it is a major concern in welfare states that long-term receipt is driven by recipients’ low job search activity.

The paper analyses the likelihood to search for a job for a sample of unemployed recipients of means-tested welfare benefits in Germany. Data basis is the panel study “Labour Market and Social Security” (PASS), and growth curve models are applied in this study.

Job search probability differs by household constellation and gender directly after the onset of welfare receipt; differences are less distinct for changes in job search probability over time. Only welfare recipients without children show a pronounced decline in search probability.

There is no evidence that welfare recipients’ overall cease to search for a job by and by. Financial incentives alone cannot stimulate the job search of welfare recipients, when the diverse motives of male and female recipients in various household constellations are not considered as well.

This paper is the first to study the long-term development in the job search probability and gender differences by household constellations.

The purpose of this paper is to provide insights onto the level of financial literacy in Brunei, notably focussing on the findings of welfare recipient’s vis-à-vis non-welfare recipients.

Findings are based on structured interviews with 431 heads of households (215 welfare recipients and 216 non-welfare recipients), within the realm of money management, emergency planning and investing for goals. To analyze the data, Pearson’s χ2 test and logistic regressions are undertaken.

The findings underline the importance of enhancing the level of financial literacy, notably for low-income households and those in poverty, as the analysis highlighted their level of financial literacy was significantly lower than non-welfare recipients.

Future researches may want to consider a random sampling approach and/or using other districts in the country, to ascertain a representative set of findings.

The implication of the findzings highlights the need for welfare programs to consider incorporating financial literacy programs, designed specifically for welfare recipients, distinct from non-welfare recipients.

There is currently no known research on financial literacy related to Brunei. Further, the paper also focusses on financial literacy, as a means to assist those in welfare or poverty, in order to enhance their financial well-being.

E‐Government programs often address problems such as institutional ineffectiveness, lack of transparency, or social exclusion. Financial exclusion and people's reliance on ineffective payment methods appear to be a well‐known problem world‐wide. Yet, despite the large number of related case studies and academic reports on the topic, little is understood about the impact governmental payment practices have on the financial behaviour of citizens. Few investigations address how governmental use of payment methods and related policies may impact citizen/consumer behaviour. Through investigating the move to E‐Payment based methods to replace the dominant use of cash and cheques in social welfare in Ireland, the purpose of this paper is to explore the recipient's view of this government project.

The research is organized as an intrinsic case study where the unit of analysis is one large project. It aims at a rich description of one particular case by analysing data collected from two main sources of evidence: preliminary investigation is done by reviewing relevant documents, while primary data collection involved face‐to‐face surveys of social welfare recipients (using a short, structured questionnaire augmented with a few open‐ended questions).

The planning and execution of E‐Government programs often face barriers of mostly social and historical nature. As the results of this research indicate, these barriers might be hard to overcome as they are the result of certain behaviours and attitudes rooted in people's daily experience, such as their daily financial reality. Results also imply that the choice of an adequate E‐Payment method and migration scenario by governmental agencies will be crucial to the outcome. Implementation and education will also be critical.

This study reports on the influence governmental decisions related to social welfare payment methods may have on recipients' financial habits regarding the choice of payment options. It also shows how recipients' everyday experience and financial reality determine the way they relate to payment options.

The analysis presented here is based upon interviews conducted with 34 women in Maryland in 1997, one year after the passage of the PRA of 1996, or welfare reform. To locate participants, I distributed fliers to educational and community centers asking for single women raising children and receiving aid who would be willing to share their experiences with welfare. I offered to compensate participants $15 for their time in participating in the interviews. After several initial interviewees were chosen from these sites, other respondents were located using an informal snowball sample.

The dramatic decline in the number of welfare recipients in the USA is examined. The unique features of this article include the use of time series data, the consideration of different welfare benefits and socioeconomic variables, and the application of the generalized autoregressive conditional heteroskedasticity model. Finds that less benefits including cash, food stamps, and Medicaid, lower percentage of births to unmarried mothers, lower dropout rates, lower unemployment rates, more budgets for administrative expense, and welfare reform are expected to reduce welfare caseloads. If the recent unemployment rate of 6.1 percent persists for one year, welfare caseloads would rise by 525,300 from the year 2000 level, holding other factors constant.

Previous literature shows that activation requirements for welfare recipients reduce welfare participation. However, the effect of mandatory activation on welfare entry and exit rates has not been fully examined. In this article, we use a rich set of register data that covers the entire population of Stockholm to study how the introduction of activation programs aimed at unemployed welfare recipients in various city districts affects the probability of individuals entering and exiting social assistance (SA). Our results show that mandatory activation has no overall average effects on SA entry or SA exit. However, we do find a significant negative effect of mandatory activation on the SA entry rate for young individuals and for unmarried individuals without children. For unmarried individuals without children, we find a positive but statistically insignificant effect on the probability to leave SA. Thus, individuals with fewer family responsibilities seem to be more responsive to the reform.

This paper looks at the changes in the time allocation of welfare recipients in the United States following the 1996 welfare reform and other changes in their economic environment. Time use is a major determinant of well-being, and for policymakers to understand the broad influences that their policies can have on a population they ought to consider changes in all activities, not simply paid work. While an increase in market work of the welfare population has been well documented, little is known on the evolution of the balance of their time. Using the Current Population Survey to model the propensity to receive welfare, together with a multiple imputation procedure, I replicate previous difference-in-differences estimates that found an increase in child care and a decline in nonmarket work. However when additional data sources are used, I find that time spent providing child care does not increase. This is especially relevant as welfare recipients are overwhelmingly poor single mothers and the welfare reform increased time at work with ambiguous effects on time spent with children. I also find that time at work follows business cycles, with dramatic increases in work time throughout the strong economy of the late 1990s, accompanied by less time in leisure activities.

Long-term welfare recipients in the Netherlands are either long-term unemployed or part-time employed in jobs that generate incomes below the subsistence level. The question is whether reintegration policies aiming at their return to – a fulltime – job should consider individual social network factors besides psychological and human capital factors. The purpose of this paper is to investigate welfare recipients’ job search behaviour, in particular how individual social capital is distributed, and whether it is related to job search activities.

Standardised and structured interviews were conducted with 189 long-term unemployed welfare recipients. An adapted version of the Resource Generator instrument was used to measure individual access to social capital.

Social capital scales measuring domestic social resources, status-related social resources, expert advice on regulations and financial matters, and advice on finding a job were developed and psychometrically tested. Status-related social resources were more easily accessible to men and higher educated persons. Advice on finding a job was more easily accessible to recently unemployed individuals. Domestic social resources were less accessible to ethnic minorities. Persons with more social capital, specifically status-related social resources and advice in finding a job, showed more active job search behaviour.

The differences in job search activities between respondents with more social capital and those with less social capital were present but to a small degree, and therefore there is no argument for reintegration activities to focus on enlarging social capital.

This study addresses the instrumental functions of the social network by multidimensionally scrutinising the resources that social relationships provide access to.

The purpose of this paper is to highlight, challenge and explain the inequitable treatment of tax and welfare fraudsters in the criminal justice systems of Australia and New Zealand. The authors offer prejudice by way of explanation and suggest that it is also prejudice that restricts the implementation of more equitable processes. A second objective of the study is to highlight the importance of critical tax research as an instrument to agitate for social change.

A survey captures 3,000 respondents’ perceptions of the likelihood that different “types” of people will commit welfare or tax fraud. Using social dominance theory, the authors investigate the extent to which prejudice impacts on attitudes towards those engaged in these fraudulent activities.

The authors find the presence of traditional stereotypes, such as the perception that businessmen are more likely to commit tax fraud and people receiving welfare assistance are more likely to commit fraud. The authors also find strong preferences towards respondents’ own in-group, whereby businessmen, Maori and people receiving welfare assistance believed that their own group was less likely to commit either crime.

Where in-group preference exists among those who construct and enforce the rules relating to investigations, prosecutions and sentencing of tax and welfare fraud, it is perhaps unsurprising that welfare recipients attract less societal support than other groups who have support from their own in-groups that have greater power, resources and influence.

The study highlights the difficulty of social change in the presence of strong in-group preference and prejudice. Cognisance of in-group preference is relevant to the accounting profession where elements of self-regulation remain. In-group preferences may impact on services provided, as well as professional development and education.