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This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge enterprise both in terms of knowledge production and distribution. This study aims to provide a critical reflection on the academic publishing model and how it works, particularly in light of the rise of open access publishing and the growing analytics focus of publishing companies and discusses the impact on knowledge equity.

This exploratory essay offers a critical analysis of the impact of the current academic publishing model on research practices. The discussion provides a foundation for the argument that knowledge equity is essential to social justice.

To effectively fulfil the transformative aims of the interdisciplinary research community within social and environmental accounting, it is imperative to establish equitable access to published research.

This essay opens space for discussion of the current publishing model, given its dominance of the knowledge enterprise. It outlines some of the implications of this model for knowledge equity and suggests strategies for fostering a more inclusive and accessible dissemination of scholarly work.

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

The purpose of this paper is to present the views of people living with dementia in extra care housing (ECH). This is a model of housing with care and support aiming to support older people, including those with dementia, to live independently. Previous research identifies benefits but is predominantly derived from third-party accounts, with the voices of those living with dementia in ECH significantly absent.

This study adopted a qualitative approach conducting 100 interviews across 8 ECH schemes in England. Over half of the interviews were conducted with people living with dementia and their families with the remainder involving staff and commissioners.

Findings suggest there are a range of benefits including owning your own home, having a safe, age friendly location with flexible support, social interaction and continuing to live as a couple. Challenges included availability of staff, flexible resourcing, loneliness and the advancing symptoms of dementia.

Despite efforts to create an inclusive, diverse sample, the participants were all White British. Participants involved were identified by gatekeepers, which may present some bias in the selection.

Whilst ECH offers benefits to people living with dementia, addressing the challenges is essential for effective dementia care. Improving staff training, promoting person-centred care and fostering an inclusive community are critical for enhancing residents’ well-being and quality of life.

This paper explored the lived experiences of residents and family members, providing new insight into the advantages and disadvantages of ECH for people living with dementia.

Educational design patterns offer practical strategies that can be shared and adapted to address problems in teaching and learning. This article explores how educational design patterns for connected learning at scale at an Australian university may be adapted to a Vietnamese higher education context.

12 educational design patterns that address the challenges of active learning and large teaching team management are discussed. The authors then critically reflect on their cross-cultural adaptation for the higher education context, from an Australian to a Vietnamese university.

Transitioning from passive to active learning strategies and effectively leading large teaching teams present similar challenges across our contexts. Educational design patterns, when dynamically adapted, may assist educators to teach skills that are critical for work and the future. Higher education institutions globally could enhance their practices by incorporating international best practice approaches to educational design.

The Connected Learning at Scale (CLaS) educational design patterns explored in this article offer solution-oriented strategies that promote a more active learning experience. This paper identifies adaptations for educators, especially those in Vietnamese higher education that respect traditional structures, cultural nuances and resource limitations in implementation.

Whilst educational design patterns are well-researched in the Western contexts, few studies analyse design patterns in an Asian, and in particular the Vietnamese context. More research is needed in the cross-cultural adaptation of educational design patterns that joins practice and theory.

This chapter explores the proposition that Australia’s abusive treatment of refugees and asylum seekers can be traced back to a denial of the foundational violence of colonisation.

By adopting a psychoanalytic frame, the research explores three questions: is Australia engaging in cruel, degrading and humiliating treatment of asylum seekers, a treatment that devolves into torture? If so, how is this operationalised? And finally what does the abuse satisfy within the state?

The work uses Freud’s paper, ‘Mourning and Melancholia’, and Melanie Klein’s work on the paranoid/schizoid position to describe the psycho-affective terrain from which this abuse emanates.

The chapter takes this psycho-affective terrain as the foundation and then investigates the impact the privatised detention regime has had in enabling the known/unknowability of the abuse and mechanisms at work within media practice to create ‘torturable subjects’ (Mendiola, 2014, p. 13).

This paper identifies the value of Indigenous processes in developing a reciprocal working relationship between a Pasifika grass roots community organisation, Pasifika Church and an Australian university. The focus is on the capacity of Indigenous methodologies to authentically attain equity, diversity and inclusion, during the development of stakeholder partnerships, particularly when there are power and resource imbalances between parties.

This paper is about the process of how Pasifika methodologies, namely talanoa, e-talanoa and teu le va, were used to create positive reciprocal relationships in a culturally grounded manner. The outcome was an agreement of the three stakeholders, the Pasifika Church, the Pasifika organisation and a tertiary institute to work together on a community educational and training project.

The agreement by all parties to adopt Indigenous methodologies from inception enabled the process to be community-led in a culturally safe manner. Critically, these cultural processes established a foundation of trust, expanding possibilities for shared work and projects. For migrant communities, the advocacy and employment of cultural methodologies can empower them through negotiations to maintain their sovereignty over their Indigenous knowledge and priorities. Similarly, it is important for universities and mainstream organisations not only to acknowledge power imbalances and to support community-led priorities but also to cede power around processes of negotiation and discussion.

This is an experience of four organisations working together. It is uncertain whether the same outcome could be attained with other organisations, personalities and cultural groups.

The same principles may be harnessed for other migrant communities, allowing for their cultural practices to inform the ways in which stakeholders work together as opposed to the often-dominant euro-centric practices of the West. It is a deliberate effort that privileges Indigenous ways of being, knowing and doing.

Migrant communities that perhaps may be subject to the more Western dominant environment are empowered to use their cultural frameworks to create an equal ground with government, tertiary and not-for-profit stakeholders.

This article is one of the first in Australia to document how talanoa, e-talanoa and teu le va were used to develop a working partnership in a culturally grounded manner to uphold the sovereignty of grassroots Indigenous organisations. This strengthens relationships between migrant communities and mainstream organisations. It outlines Pasifika protocols and successful use of equitable decision-making, led by a grassroots community organisation, a Pasifika Church, whilst liaising with a multi-campus university.

This chapter on animal ethics, animal rights, and animal welfare is a logical sequence to and ontological consequence of the arguments in earlier chapters. By respecting Mother Nature in all her ecosystems and biodiversity levels, especially by recognizing animal rights and their uniqueness, autonomy, and intrinsicality, we actively contribute to natural sustainability and animal welfare. Our anthropocentric economic models that are profoundly insensitive to the complex interdependencies between human and nonhuman behavior systems and their irreversible environmental challenges endanger both animal rights and global sustainability. Philosophically, we confront epistemological and anthropocentric structures that uncritically privilege humans disproportionately to nonhumans and unwittingly rationalize, moralize, and commodify meat production and consumption such that animal rights and welfare get seriously compromised. To achieve animal welfare, however, we need to seriously rescale Nature's hierarchies first by dethroning ourselves from self-appointed and self-serving, uncontested and critically unexamined presumed human superiority over the nonhuman world and restoring global equality of being an opportunity for all.