Search results

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

The purpose of this paper is to explore how, in a context of economic, political, social and environmental transitions, SMart, a cultural and artistic social enterprise (CASE), has developed a relevant cooperative model to contribute to mitigate the structural labour precariousness of artists and creators.

The research design includes a mixed-method approach that combines qualitative and quantitative methodologies with emphasis on the former. Namely, the organisation is SMartbe and its replication across nine European countries was studied as a revelatory case study. Five main types of techniques were deployed in the course of this research, including desk review, direct (participant) observation, interviews, focus group and questionnaire (Likert-scale survey).

CASEs constitute a specific institutional arrangement that offers innovative labour arrangements for cultural workers and artists to fight against precariousness. Social enterprises are embedded in the social and solidarity economy and stand at the crossroads of markets, civil society and the public, which places them in a critical position: depending on the logic, actors and contexts at play, social enterprises can ensure to varying degrees the general interest through their social mission, their sustainability via the real participation of all their stakeholders and the carrying out of economic activities that are fully consistent with their mission.

It is within this type of sustainability and participation that transformative social innovation can emerge within CASEs. Their potential to contribute to transformative social innovation is based on its four objectives: cultural (to imagine human, participative and sustainable alternatives); social (to achieve a social –including the environment – mission and join the ecosocial transition); participatory (empowering and impacting the public sphere); and economic (being financially sustainable and fair).

A total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and individuals to think and act. In contrast, this paper aims to explore the possibility of conditions through which things and spaces are enacted to be non-auditable.

Using the concept of proliferation and rarefaction (Callon and Law, 2005), the paper adopts a case-comparison design to explore two empirical sites. The first investigates a vast excess of audit structures against the case of the biggest corporate fraud in German accounting history, the Wirecard scandal. The second discusses the configuration of Tinder, the most popular provider of mobile dating and the absence of visible verification mechanisms.

The paper argues that things can become non-auditable through two mechanisms. Based on the two empirical sites, non-auditability can happen through an overload of auditable resources or, through the withdrawal of required resources. The paper discusses the consequences of this finding and suggests avenues for future research on non-auditability.

While accounting scholars have extensively addressed the audit explosion and traced how audit practices have journeyed into ever more novel terrains, this paper discusses forms of escape from the value-subverting and reductive accounts incorporated in the audit society. It thereby points to conditions under which accounting ends.

This paper aims to investigate how narrative is constructed to create connections with fat readers, how books function to envision spaces of fat liberation for young readers and to highlight the incredible importance of providing bigger mirrors (Bishop, 1990) for fat representation in children’s literature.

This paper analyzes and reflects on two texts that contain counternarratives of fatness: The (Other) F Word: A celebration of the fat and fierce edited by Angie Manfredi (2019) and Big by Vashti Harrison (2023) to interrogate how these two narratives intentionally disrupt anti-fat bias.

Body size and fatness are identities that need to be included in diversity efforts within education. Books like The (Other) F Word: A celebration of the fat and fierce (Manfredi, 2019) and Big (Harrison, 2023) offer positive representations of fatness, disrupt biases around body size and provide spaces that allow fat students to find joy, hope, connection and, more than anything, imagine a way toward liberation.

This paper highlights the need to include more narratives of positive fat representation within children’s literature and calls for educators to interrogate their own anti-fat biases and practices.

There is a lack of research on fat representation specifically within children and young adult literature. This paper provides an analysis of two pieces of literature with fat representation that brings attention to the need for this type of future research.

This chapter reports on research that explores new and emerging extended reality [XR] technologies and how they might provide opportunities to trial, investigate, and put into practice their potential to reverse processes of atomisation, polarisation, and intercultural discomfort, in our contemporary society. This transdisciplinary practice-led research was underpinned by disciplines of computer science and engineering, social sciences, history, diverse community economics, human ecology, and Indigenous psychology. The collaboration between these various disciplines with the Māori and non-Māori community members allowed researchers to understand current societal stressors, prioritise relationality, and explore our shared values in the creation of XR experiences for exhibition in the galleries, libraries, archives, and museums [GLAM] sector.

A discursive design framework motivated, inspired, provoked, persuaded, and reminded inspiring collaborators, and visitors to the exhibitions, the value of (re)connecting with people and overcoming interracial awkwardness through these curated experiences. The XR technologies provided women a platform to discuss and reimagine first encounters between people from different cultural backgrounds. The technologies included a 180° stereoscopic projection, Common Sense, in which Māori Elder Irene Hancy shared her insight about social engagement and haptic HONGI in which visitors were greeted by a Māori woman Tania Remana via augmented reality. This research has been motivated by a desire to promote and support intercultural understanding in Aotearoa New Zealand, and it extends research by other non-Māori and Māori scholars.

The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this paper aims to illustrate how the Poetics can be referenced as an allegorical device in the design of culture-building strategies and interventions.

This exploratory paper examines Aristotle’s “Poetics” and the range of creative expression this literature provides as a conceptual design framework for the development of a culture map in creating a distinctive organisational mythology. The Poetics articulates an Aristotelian perspective on theatre which infuses itself as a new language in offering structural and archetypical plot devices in the development of an organisational narrative.

Findings from this explorative study can provide a creative roadmap to culture practitioners and leaders, to be used as a determining reference point in developing culture maps and change management interventions.

Poetics has its detractors, notably Bertolt Brecht and Augusto Boal. Boal examines how Poetics promotes a narrative that suppresses free thinking and encourages a cult of feudal personality, therefore encouraging industrial and cultural oppression, which he rebelled against through the development of his “Theatre of the Oppressed”. This new kind of theatre discarded the Aristotelian model of thinking. Ideas proposed in the Poetics may also lend verisimilitude to the propagation of obsessive consumerism through the definitive symbolism it offers in the development of institutionalised personality cults.

The Poetics as a creatively driven reflexive study provides a forward movement in the study of culture design templates. Its definitive allegorical devices and metaphors act as action principles through which an enterprise culture and its value system can be examined and developed.

Social sciences have discussed the host–guest relation from many theoretical lenses and perspectives. Violence as well as local crime has been studied as one of the major risks concerning tourism security. Anyway, less attention was given to homeless people and their interaction with foreign or local tourists. The purpose of this paper is oriented to explain how globalization has winners and losers, in which case, as noted, thousands of persons are excluded from the formal labor marketplace or the economic system year by year.

This is a conceptual paper that discusses critically not only the recent advances of sociology in urban tourism but also the connection between homeless people and tourists.

There is an urban underclass formed by those who have been excluded from the economic system. What is more important, such an underclass situates nearby luxury hotels and tourist destinations creating serious contradictions or zones of disputes. These contradictions have been approached by different sociologists since the turn of the 20th century.

The question of sustainability, as well as the idea of liveable cities, and the efficient organization of the city, have occupied a central position in the academic debate, above all after the COVID-19 pandemic. In the present paper, the authors put in dialogue the contributions of Marc Auge with Zyggy Bauman toward a new understanding of this postmodern phenomenon.

Based on the metaphor of vagabonds and tourists, we give a snapshot of the problem of homelessness in Buenos Aires city and its effects on the tourism industry. Unlike other English-speaking countries where the cities are actively organized by the state, Buenos Aires city lacks a planned program to regulate and relocate homeless people. They dwell in nonplaces nearby tourists sleeping in the streets near luxury hotels (but for sure escaping any planning or governmental control).

This chapter details a practice-based investigation of a 19th-century astronomical device known as ‘Janssen’s apparatus’. It questions traditional narratives of linear technological advancement and ‘sole inventor’ to reframe the historical artefact as a site which makes visible a network of technological knowledge interconnecting astronomy and visual culture. Approached from this perspective, the Janssen artefact is reframed as an ‘intersite of knowledge’, exploring how the various know-how contained within the device is located across disciplines rather than within a single field. Originally developed to calculate the Astronomical Unit during the 1874 Transit of Venus, Janssen’s apparatus failed in its endeavour as a measuring instrument, but its motion mechanism was successfully adapted into early cinema technologies. This chapter applies praxis through the development of a prototype artwork and the concept of ‘techne’ as speculative means of understanding how this mechanism was transferred from astronomy to the Western cultural realm. It proposes that the development of the apparatus was partially gleaned from moving image techniques already in use within 19th-century visual culture. The development of the prototype artwork is discussed in relation to the specific timing mechanism of the Janssen apparatus and how it establishes its own ‘intersite of knowledge’ relevant to its contemporary context. Finally, this chapter elaborates on how witnessing the Janssen mechanism in motion provided unique insight and how creating a dialogue between historical and contemporary apparatus facilitates a reconsideration of how galleries, libraries, archives, and museums [GLAM] and other host institutions that contain artefacts might share their hidden stories.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

Drawing upon social judgment theory, the research examines whether changes in psychological involvement with a sport human brand owing to their sporting success can generate spillover effects on people's national pride, a proxy for the collective level of well-being and whether the individual's behavioral engagement in sport spectating will moderate this relationship.

Leveraging a quasi-natural experiment grounded in the 2021 Indian Premier League championship, the authors solicit responses from 296 representative individuals residing in India twice using a two-wave panel design. The authors conducted confirmatory factor analysis, repeated measures T-test, latent change score analysis, and structural regression analysis to examine the relationship between psychological involvement with sport human brand and national pride.

The results demonstrate a positive association between psychological involvement with sport human brand and national pride. Further, the findings indicate that an increase in psychological involvement with sport human brand was associated with an increase in national pride due to the successful athletic endeavor involving the sport human brand. However, the relationship between psychological involvement with sport human brand and national pride was invariant irrespective of patrons' spectatorship behavior.

This research demonstrates that sport human brands possess transformative soft power that extends their prerogative cultural identity personified by their athletic ability and success, allowing them to shape public sentiments of national pride via their profound influence through and beyond the complex network of brand ecosystems.