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This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions.

The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame.

Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work.

The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.

Prior research emphasises that organisational founders have a good deal of influence in organisational development and, where information and communication technogies (ICTs) are involved, a generic strategy is usually deployed by managers in order to deal with any resistance that might occur. Cognisant of this, the authors investigated the role played by a managing director of a small to medium‐sized enterprise (SME) consultancy in an ICT project associated with organisational development.

This study is based on an ethnography of an ICT related change management initiative which, theoretically, takes into account though from the social shaping of technology – specifically the idea that technologies in their broadest sense are subject to ongoing work beyond the design stage.

The authors argue that Markus' interaction theory of resistance still has relevance today and we extend it by emphasising the problem of homogenising users and downplaying their ability to appropriate resistance strategies in situ.

The study is based upon one group of individuals' experiences. Further case studies of resistance success are required which further highlight how this is achieved and why.

Those engaged with organisational development projects need to be better educated as to the reasons for resistance, particularly positive ones, and the methods by which this might take place.

This study conceptualises strategies for “overcoming” resistance as managerial technologies. Conceptualising them in this way shows the deployment of such technologies to be a complicated and active process where the audience for such things are involved in how they are received and appropriated to suit differing agendas.

Purpose – This chapter aims to show that attention to nicknaming as a form of language-making and sensemaking can provide a valuable avenue for exploring employees’ assessments of (mis)behavior. It highlights the connection between gender and language-making as central to the way workers assess and respond to (mis)behavior in different workplaces.

Methodology – The chapter uses an historical perspective and concepts drawn from sociology and organizational theory. It identifies nicknames and nicknaming practices from a wide range of documentary sources and oral sources.

Findings – In considering nicknaming in terms of sensemaking and language-making rather than simply as a form of humor, the chapter shows that derogatory names enable employees to address the tensions and conflicts arising from formal organizational practices, rules, and managerial imperatives and workplace relations. It emphasizes commonalities in nicknaming practices that extend beyond the micro-level of specific workplaces and in doing so illustrates that nicknaming is not simply a manifestation of humor but as importantly of inter-subjective processes through which workers construct group identities to enforce co-produced informal rules of behavior.

Social implications – The chapter illustrates the importance of workplace nicknaming and its implications for the way employees try to influence the behavior of others by condoning and/or shaming those who conform to or defy informal rules.

Originality – The chapter's originality lies in its focus on employees’ own assessments of misbehavior and on commonalities in nicknaming practices in different times and in different places.

This manuscript studies municipal transparency in Iberian countries, Spain and Portugal, to analyse similarities and differences in both countries. Despite some political-administrative similarities, the way Spain and Portugal, deal with the issue of transparency may vary.

Based on the levels of municipal transparency, this work aims to analyse how legal and institutional context and political factors framed the way municipalities are managing the “naming and shaming” approach resulting from the creation of the Municipal Transparency Index. A descriptive analysis of the levels of municipal transparency will be carried out and a multivariate analysis to study the characteristics that may be determining differences and similarities between the two countries.

The study shows similarities in municipal transparency in Iberian countries, the positive effect of the “naming and shaming” approach on transparency and the influence of legal and institutional factors in transparency.

While there is extensive attention to municipal transparency at the country level, less research focuses on comparing municipal transparency in countries that have similar political-administrative characteristics. This study addresses this research gap by investigating two neighbouring countries.

This article aims to highlight the stigmatization attached to the unemployment of educated youth in rural regions of Khyber Pakhtunkhwa province of Pakistan.

The study explicates the subjective experiences of the youth as being unemployed and societal attitudes toward them through an in-depth qualitative approach. A total of 30 unemployed male individuals were interviewed through an interview guide.

The study reveals that unemployed individuals are stigmatized and discriminately treated. They experience the difference in social support from their family and friends during unemployment, which is a discouraging aspect. This finding is in contrast to the existing literature on the subject in which family and friends are described as a major source of social support. As the study is conducted in the rural context, it is observed that local factors coupled with the joint family system have intensified negative attitudes toward the unemployed youth. Subsequently, the negative societal treatment serves as a factor for psychological challenges in their lives.

This article serves the need of exploring the experiences of unemployed individuals precisely in the Pakistani context.

The visualization of ranking information in global public policy is moving away from traditional “league table” formats and toward dashboards and interactive data displays. This paper explores the rhetoric underpinning the visualization of ranking information in such interactive formats, the purpose of which is to encourage country participation in reporting on the Sustainable Development Goals. The paper unpacks the strategies that the visualization experts adopt in the measurement of global poverty and wellbeing, focusing on a variety of interactive ranking visualizations produced by the OECD, the World Bank, the Gates Foundation and the ‘Our World in Data’ group at the University of Oxford. Building on visual and discourse analysis, the study details how the politically and ethically sensitive nature of global public policy, coupled with the pressures for “decolonizing” development, influence how rankings are visualized. The study makes two contributions to the literature on rankings. First, it details the move away from league table formats toward multivocal interactive layouts that seek to mitigate the competitive and potentially dysfunctional pressures of the display of “winners and losers.” Second, it theorizes ranking visualizations in global public policy as “alignment devices” that entice country buy-in and seek to align actors around common global agendas.

In recent years, the clinical performance of named cardiac surgeons in England has been disclosed. This paper aims to explore the nature and impact of disclosure of clinical performance.

The paper draws on literature from across the social sciences to assess the impact of disclosure, as a form of transparency, in improving clinical performance. Specifically, it employs the “programme theory” of disclosure.

The “programme theory” of disclosure involves identification, naming, public sanction and recipient response. Named individual (consultant) surgeons have been identified through disclosure but this masks the contribution of the clinical team, including junior surgeons. Mortality is the prime performance measure but given low mortality rates, there are problems interpreting this measure. The naming of surgeons has been achieved through disclosure on web sites, developed between the health‐care regulator and the surgical profession itself. However, participation remains voluntary. The intention of disclosure is that interested parties (especially patients) will shun poorly performing surgeons. However, these parties' willingness and ability to exercise this sanction appears limited. Surgeons' responses are emergent but about a quarter of surgeons are not participating currently. Fears that surgeons would avoid high‐risk patients seem to have been unrealised. While disclosure may have a small effect on individual reputations, the surgical profession as a whole has embraced disclosure.

While the aim of disclosure has been to create a transparent medical system and to improve clinical performance, disclosure may have the opposite effect, concealing some performance issues and possibly strengthening professional autonomy. Disclosure therefore represents greater transparency in health‐care but it is uncertain whether it will improve performance in the ways that the policy intends.

To identify the reason of Japan not complying with the Financial Action Task Force (FATF) recommendation 35 and suggesting a strategic solution to overcoming the barrier.

Through contextual, historical, and legal analysis of the anti-money laundering (AML) measures in Japan.

This paper implies that less flexible mindsets in stone of major players in the field of AML measures in Japan are the fundamental barrier for Japan not complying with the FATF Recommendation 35, while this paper suggests better realistic ways to address the barrier.

The novel point of this paper is that this paper illustriously uncovers the mindsets of the major players pertaining to the Japanese AML measures in a very illustrative way, points out the underlying true barrier, and describes a useful strategy desperately needed to address the barrier.