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The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability.

The notion of sacred and secular is explored as a dualism that limits theological insights at the socio‐political level. By rejecting dualism, liberation theology presents an alternative ontological stance.

Studies in critical accounting have focussed on the repressive nature of accounting. This paper provides critical accounting with a theological insight that has the potential to inform an emancipatory or enabling accounting project.

Enabling accounting has been studied from the perspective of gender, class, ethnicity and environment. Adopting liberation theology as a critical perspective provides a means of critiquing extant accounting practice from the episteme of the economically marginalised and a Christian mandate for who to enable and why

This paper aims to apply the developmental state theory to examine the institutional arrangements that support the widespread adoption of the property‐led urban economic growth model and generate risks on property investment in Chinese cities.

This paper conducts institutional analysis on the behaviour of the Chinese state and examines results from major interview programmes and field investigations on six cities in China.

The Chinese state deviates from other developmental states and is polymorphous, i.e. lacking an effective central state to maintain the standard of governance and regulate the behaviour of local states. The weak central state is responsible for failures to implement national policies on land supply and housing price inflation, to nurture the development of professions like valuation, and to formulate policy on commercial property. The local states, on the other hand, intensify risks in property investment by poor plan making and implementation that create chaos in urban development and intensive competition among projects, and by poor data services and legal support for market operations. Such risks, however, seem to be played down by Chinese property professionals.

This paper uses the summarised opinions of interviewees who have varied expertise on different issues in China. Further research could be conducted on a number of fronts, say risk perception by different professions such as valuers or investors.

This is the first paper to apply developmental state theory to examine the roles the Chinese central and local governments play in using the property‐led growth model on the generation and intensification of property investment risks.

This paper is derived from a larger study that explored how the rationality of freedom became inscribed in educational practices that shaped and reshaped limits that constitute the responsible parent. Here, I draw on part of the study to diagnose how romantic discourse on childhood, which rewrote religious and secular discourse in the eighteenth century, was refashioned in the nineteenth century to rewrite the responsible parent. In this historical inquiry, I follow Foucault’s lead and analyse thoughts of freedom not as a value that we cannot live without or an illusion that hides the truth of our oppression but as a political tool for producing the ‘other’ as a means of inciting the autonomous parent to recognise the self as an ethical subject responsible for educating the child. What this exposes is how the writing and rewriting of the responsible parent in terms of educating the child within liberal government is reliant on fabricating ‘otherness’ as a threat to freedom.

The purpose of this paper is to analyze the Brazilian strategy of regional insertion with the support of the Marxist Theory of Dependency (MTD), represented by the work of Ruy Mauro Marini because it allows for the consideration of relations of power within the national scenario and policies resulting from class alliances embedded in the domestic structure of dependency.

The paper discusses the main positions concerning the Varieties of Capitalism approach, arguing that the MTD and specifically Marini’s work can contribute to overcoming some of its limits. These arguments are illustrated through the analysis of the Brazilian strategy of regional competitive insertion focusing on the IIRSA project and the Brazilian Multinational Companies directly involved.

The concept of sub-imperialism has helped to understand the logic behind the Brazilian strategy of regional insertion as part of a historical trajectory that includes the re-edition of a political drive for being the regional leader; the privilege of class fractions benefiting from the access to public funds and new markets (necessary to guarantee their continued and increased profitability); the reinforcement of regional inequalities and, at the same time, the reproduction of Brazilian dependency.

A renewed MTD can contribute to understanding the specific politico-economic strategies of peripheral countries. It can also overcome the limits of the Varieties of Capitalism approach by articulating the economic and political dimensions; by avoiding the structural – functionalist constrains of the institutional perspective; and by allowing the consideration of marginalized voices, rather than considering only the institutionalized ones.

This paper aims to analyze the Egyptian revolution as an anti-systemic movement. It illustrates how Egypt’s position in the world-economy has affected its political economy orientation and led to the marginalization of critical masses, who launched the revolution.

The paper follows Wallerstein’s world-system analysis focusing on the anti-systemic movement concept. The paper analyzes the Egyptian case based on Annales school’s longue durée concept, which is a perspective to study developments of social relations historically.

The Egyptian revolution was not only against the autocratic regime but also against the power structure resulting from the neoliberal economic policies, introduced as a response to the capitalism crisis. It represented the voice of the forgotten. The revolution was one of the anti-systemic movements resisting the manifestations of the capitalist world-economy.

This paper aims at proving that the Egyptian revolution was an anti-systemic movement; which will continue to spread as a rejection to the world-system and to aspire a more democratic and egalitarian world. The current COVID-19 pandemic is exacerbating the crisis of the world-system.