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The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia.

This article explores changing experiences of LGBTIQ+ staff and allies, through 56 semi-structured interviews undertaken through 2018–2019.

Technologies of client power were central to shaping workplace experiences for LGBTIQ+ staff. However, each firm was also keen to carve unique and bold responses to changing societal attitudes regarding sexuality and gender. These progressive moves did not sit comfortably with all clients, and so this article provides insight into the limitations of client privilege within professional services firms. For staff, this increasing complexity of sometimes opaque, contradictory and shifting technologies of client and firm power, enabled agency to explore a sense of self for some, but continued to exclude others.

Little attention has been directed to exploring challenges for staff of sexual and gendered diversity within professional services firms, or to exploring how staff navigate changing perceptions of client power.

Regarding how the public regulation of human services is perceived within welfare organizations and how the latter cope with it, the role of emotions (as mediators between structure and agency) proves highly relevant while often being hidden beneath the surface. This article shows how a specific approach to such regulation – here: managerialism – may impact on “emotional regimes” at the organizational and individual level, affecting the attainment of organizational goals and workers' health.

The article primarily draws on multiple qualitative case studies across two welfare sectors (four organizations) in Germany (continuing education/active inclusion; long-term care). The study research was conducted between 2020 and 2022 and based on 36 interviews with caseworkers and managers, focus group interviews and expert dialogues at industry level.

The results suggest that the managerialist regulation of welfare services breeds complex and ambiguous emotional regimes. Business-like management techniques elicit various emotions, affecting the motivational basis of human service work. While the experience of hard challenges may raise positive feelings, coping patterns often put strain on organizations and staff alike. In the short run, related emotional regimes tend to make service delivery proceed smoothly, yet in the long run they may have corrosive effects and problematic repercussions on macro-level developments.

The study highlights the role of emotions in publicly regulated human service settings by intermingling macro- and micro-level processes and thereby broadens the perspective of welfare state research as it reveals the impact of (managerialist) regulation on the dynamic organizational chemistry of such settings.

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

We argue this method of inquiry better represents the participants' learning, lives and experiences in the formal neoliberal education system prioritising performativity, categorising and ranking students.

The paper explores using poetry as a research method to reveal the learning experiences of adult learners, who have often had disruptive experiences of the formal schooling system and return to study in community-based education spaces. Inspired by Laurel Richardson’s transgressive technique of presenting sociological data through poetry as method, we use poetic representations of these learners' lives alongside case study research methodology. The research was conducted in conjunction with Neighbourhood Houses in Victoria, Australia. Qualitative data were generated through conducting multiple case studies of learners across various adult community education (ACE) sites. In this research, some case studies were presented in the traditional method of writing biography, others were written in the form of found poetry, which we refer to as data as poetry and text. The paper uses found poetry through participant-voiced poems written from interview transcripts. We argue this method of inquiry better represents the participants' learning, lives and experiences in the formal neoliberal education system prioritising performativity, categorising and ranking students. Our findings highlight the benefits of using poetry to communicate data in case study research as it effectively represents the experiences of adult learners' lives in a creative and concise form, transgressing normative practices of writing education research. These poetic representations of data reveal learner experiences in an embodied and agentic way while providing readers with a deep and rich understanding of these crucial adult learning spaces.

Our findings highlight the benefits of using poetry to communicate data in case study research as it effectively represents the experiences of adult learners' lives in a creative and concise form, transgressing normative practices of writing education research.

This research paper is empirical research and has not been submitted elsewhere for publication.

Using critical disaster studies and state theory, we assess the disaster aid platform named Lebanon Reconstruction, Reform and Recovery Framework (3RF) that was put in place by international donors in the aftermath of the Beirut Port Blast in August 2020, in order to examine the effectiveness of its inclusive decision-making architecture, as well as its institutional building and legislative reform efforts.

The paper uses the case study approaach and relies on two original data sets compiled by authors, using desk reviews of academic literature and secondary data, in addition to 24 semi-structured expert interviews and participant observation for two years.

The aid platform appears innovative, participatory and effectively functioning toward recovery and reform. However, in practice, the government dismisses CSOs, undermines reforms and dodges state building, whereas the 3RF is structured in incoherent ways and operates according to conflicting logics, generating inertia and pitfalls that hinder effective participatory governance, prevent institutional building, and delay the making of projects.

The research contributes to critical scholarship as it addresses an important research gap concerning disaster aid platforms’ institutional design and governance that are under-studied in critical disaster studies and political studies. It also highlights the need for critical disaster studies to engage with state theory and vice-versa.

The research contributes to evaluations of disaster recovery processes and outcomes. It highlights the limits of disaster aid platforms’ claims for participatory decision-making, institutional-building and reforms.

The paper amplifies critical disaster studies, through the reflexive analysis of a case-study of an aid platform.

Fires have the potential to destroy, resulting in the loss of property and livelihoods, as well as injury, death and repeated trauma for those who are already vulnerable. However, fire as a hazard has been treated rigidly and un-critically, a model that has influenced how it is perceived by policy makers, first responders, engineers and academics and subsequently approaches to implementing and better understanding fire prevention, mitigation, response and recovery from the impacts of fire.

This article deals with fire, arguing that its case can help imagine what liberation might mean within and for disaster studies. The study argues against dogmatic, outdated, technological and solution-focused perspectives that have constrained how fire and its effects are understood and discuss what disciplinary liberation could mean for the study of fire and its integration within DRR. The study’s approach is based on the DRR Assemblage Theory, which points to fire as an issue at a societal level.

The study explores the themes of fire and liberation through contributions and insights that have emerged through the authors' professional experience in research and practice. It offers an original and timely engagement with disaster studies through the lens of fire, an increasingly pertinent phenomenon for disaster scholars and practitioners alike.

By drawing on the example of fire as a socio-technical-environmental phenomenon, this paper contributes a novel perspective on the intellectual and practical possibilities that can emerge from disciplinary liberation.

The authors revisit the notion of co-production, highlight more critical and re-politicized forms of co-production and introduce three principles for its operationalization. The paper’s viewpoint aims to find entry points for enabling more equitable disaster research and actions via co-production.

The authors draw insights from the authors’ reflections as climate and disaster researchers and literature on knowledge politics in the context of disaster and climate change, especially within critical disaster studies and feminist political ecology.

Disaster studies can better contribute to disaster risk reduction via political co-production and situating local and Indigenous knowledge at the center through three principles, i.e. ensuring knowledge plurality, surfacing norms and assumptions in knowledge production and driving actions that tackle existing knowledge (and broader sociopolitical) structures.

The authors draw out three principles to enable the political function of co-production based on firsthand experiences of working with local and Indigenous peoples and insights from a diverse set of co-production, feminist political ecology and critical disaster studies literature. Future research can observe how it can utilize these principles in its respective contexts.

This paper aims to shed light on the spatial constraints of sex work in Greece. The objective is twofold: to illustrate the intertemporal stance of the Greek state to push sex work at the edge of both the city and the law produces sex workers as always already marginal subjects and to identify how a spatial-based understanding of sex work could help in acknowledging sex workers’ full community citizenship.

This article examines the legal geographies of sex work in modern and contemporary Greece. The author is a doctoral student in critical jurisprudence with a professional background in urban planning law, who also works voluntarily with Athens-based sex worker’s organizations. Law’s materialization within space (Bennet and Layard, 2015, p. 406), namely, the implication of law in the discursive and material production of place, is examined through archival research with primary and secondary sources, including legislations and LGBT publications such as Amfi and Kráximo from the 1980s and 1990s found in the Archives of Contemporary Social History (ASKI) in Athens. Additionally, as the author is currently conducting fieldwork with people who are working or have worked in the past in sex in Greece as a part of her PhD dissertation, the paper contains data provided by ten interlocutors to highlight their own personal experience. The researcher has used the critical oral history method, as it is committed to recording first-hand knowledge of experiences of marginalized community members who are often unheard or untold, with the additional goals of contextualizing these stories to reveal power differences and inequities (Lemley, 2017, Rickard, 2003).

The paper provides insight into how regulationism establishes the brothel – a metonymy of prostitution – as a heterotopia within the urban space. Contemporary approaches, such as LULUs and broken window policies, are used to indicate the historically marginal placement of sex work.

The interviews presented here were conducted in the summer of 2022, in the context of the author’s PhD research. Despite her six years of activist-level involvement with sex workers’ rights organizations, due to ethical constraints, only the findings of interviews conducted up to the writing of this paper are presented here, while details of private discussions with members of these organizations are omitted.

The paper examines a significant and timely matter of place making and spatial justice. Unlike earlier research on prostitution in Greece that focused on the brothel either as a heterotopia or as an undesirable land use, the novelty of this paper is that it highlights the intersections between policing, planning, public hygiene, anti-immigration policies around the regulation of the sex market. By critically discussing the implications of the de facto illegality of sex work in Greece, the study highlights the importance of including the voices of sex workers in decision-making and contributes to the debate around the decriminalization of sex work in Greece.