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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Influencer transgressions can disappoint their followers. However, there is a lack of clarity about the effects of a false allegation on an influencer–follower relationship. Drawing from cognitive dissonance and moral reasoning theory, the current study aims to examine how this relationship is shaped across three time periods (before the allegation is leveled, after the allegation is leveled, and when the allegation is found to be baseless).

We study comments posted by followers of two falsely alleged social media influencers (SMI) on their YouTube and Instagram channels. Latent Dirichlet allocation (LDA) followed by netnography is used for thematic analysis. LDA is a social media topic modeling method that processes a statistically representative set of words to explain the tone and tenor of qualitative conversations. A sentiment analysis of the comments is done using SentiStrength.

When an allegation is leveled initially, the response from followers is overwhelmingly negative toward the influencer owing to moral coupling. However, when the allegations are proven to be false, the followers return to a positive opinion of the influencer, owing to feelings of dissonance and guilt.

The study contributes to the fields of influencer marketing, cognitive dissonance and moral reasoning. It highlights how endorsers can take advantage of the positive sentiment that arises once an accused SMI’s transgression is proven false.

This study introduces the concept of “Sentiment Reversal,” which is exhibited in the social media space. In this phenomenon, sentiments move from negative to positive toward the falsely accused SMI as they are vindicated of the previous charge.

Learning capability improves knowledge resources fosters innovative capabilities and firm competitiveness. The study aims to examine the human resource management (HRM) practice and employee creativity relationship using organizational learning capability (OLC) as a mediating variable.

Data were collected from 67 small-sized and 96 medium-sized firms. Confirmatory factor analysis was applied to establish construct validity and reliability. Structural equation modeling was used to evaluate the proposed model and hypotheses.

The results show that performance appraisal and employee creativity were positively related. Employee participation and employee creativity were positively related. Compensation and employee creativity were nonsignificantly related. OLC mediates the performance appraisal and employee creativity relationship. Similarly, OLC mediates the employee participation and employee creativity relationship. However, OLC did not mediate the compensation and employee creativity relationship.

Due to the research’s SME focus and cross-sectional data, the finding’s generalizability will be constrained.

The findings of the study would be useful to policymakers, stakeholders and management of SMEs in developing a supportive learning climate that promotes experiential and continuous learning cultures to ensure strategic capabilities, sustainable competitive advantage and innovativeness.

The study contributes to the extant literature on OLC, HRM practices and employee creativity by empirically evidencing that OLC mediates the performance appraisal, employee participation and employee creativity relationship.