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This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

This introduction sets the scene for the book. It touches upon the recent growth of a literature on punishment in global peripheries within the wider punishment and society scholarship. It then briefly develops on two topics that constitute key elements of the whole book: knowledge production and exchange and peripheral punishment. In highlighting some common aspects, trends, and features of punishment in Latin America, it prepares the ground for the specific chapter contributions that are based on local experiences of different Latin American countries. In so doing, we also acknowledge the works of scholars who have initially advanced a movement for the understanding of punishment and the criminal question our marginalised Latin American realities.

Depression imposes substantial individual and societal economic costs, including lower productivity and higher healthcare use. However, while the relationship between employment and mental health has been explored, less is known about the potentially countervailing effects of different types of economic inactivity on depression among older individuals. The authors employ a series of models, including fixed effects panel data models and matching on rich data from the English Longitudinal Study of Ageing (ELSA) to investigate whether different types of inactivity might have heterogenous effects on depression. The authors find that whereas transitions to involuntary inactivity (unemployment) do not appear to have a perceivable effect on depression, transitions to voluntary inactivity (retirement) seem to decrease it.

The transformative impact of artificial intelligence (AI) and technological advancements has captured the attention of various stakeholders, from researchers to policymakers and the general public. Despite the promise of AI's benefits, concerns persist regarding its ethical, privacy, security, and societal implications. Public trust in AI remains low, with fears surrounding its future use and governance growing among scholars and the public. These anxieties are fueled by media narratives raising scenarios such as the “AI revolution” or “AI apocalypse.” Moreover, the prospect of technology-driven unemployment adds to this climate of anxiety. Meanwhile, AI's increasing geopolitical influence has shifted its focus from innovation to dominance, with national governments viewing it as a tool for competitive repositioning. However, AI also poses threats to democracy, as it facilitates the spread of misinformation and undermines electoral integrity. In this chapter, we explore further the challenges AI presents to modern society and democracy, focusing on political practices and electoral risks. Our analysis focuses on the political and social dimensions of AI, arguing that its impacts are shaped by specific political decisions rather than abstract technological dynamics. We emphasize the need to acknowledge and address the political implications of AI to foster a more informed discourse surrounding its deployment and regulation.

To assess South Africa’s (SA’s) citrus export competitiveness in the global market and identify its macroeconomic drivers.

The Normalized Revealed Comparative Advantage (NRCA) index is employed to measure export competitiveness. An ARDL-EC model is then estimated to identify the macroeconomic determinants of SA’s citrus export competitiveness.

SA’s citrus export competitiveness declined before the mid-1990s and rose thereafter. On balance, the country improved from the fourth to the second most competitive citrus exporter. A long-run relationship was established between the NRCA scores and the real exchange rate and real GDP per capita growth rate. The export price exerted a positive short-run influence on citrus export competitiveness. The rise in SA’s citrus export competitiveness since the mid-1990s was mainly driven by the rising citrus export price and real exchange rate depreciation.

Future research could explore the determinants of SA’s export competitiveness using panel gravity models of bilateral trade flows to isolate the impact of macroeconomic variables and trade restricting/enhancing policies of importing countries.

The article employs the NRCA index, which can measure comparative advantage across space and over time. It is the first to econometrically estimate the macroeconomic determinants of citrus export competitiveness in SA. Application of the ARDL-EC framework yields both short- and long-run effects of macroeconomic variables on export competitiveness.

In a world with over 8 billion people, ensuring sustainable food sources is paramount. This chapter explores the pivotal role of aquaculture in addressing the challenges of marine conservation and sustainable resource use. Aligned with the United Nations’ Sustainable Development Goal 14, aquaculture emerges as a solution to relieve pressure on wild fish stocks and enhance food security. The chapter emphasises the rapid growth of this sector and underscores the importance of international cooperation and policies like the Global Ocean Treaty in ensuring marine biodiversity. While acknowledging the potential of aquaculture, the chapter delves into environmental concerns surrounding fishmeal and fish oil in feed. It advocates for innovative technologies and ingredients to establish a circular bioeconomy. The significance of higher education in advancing sustainable aquafeed technology, breeding, and genetics is highlighted, with a discussion on milestones achieved by experts like Dr John E. Halver and Professor Simon J. Davies. Examining technological advances, the chapter explores molecular genetics, transgenics, and gene editing, particularly CRISPR biosciences, as transformative tools for enhancing aquaculture productivity and sustainability. Environmental impacts are addressed, proposing solutions such as Recirculating Aquaculture Systems (RAS) and Multitrophic Aquaculture Systems (MTA) to minimise ecological footprints. Throughout, there is a strong emphasis on the integral role of research and education in fostering sustainable aquaculture practices. The chapter advocates for specialised courses and programs in higher education to prepare the next generation for the challenges and opportunities in aquaculture, ensuring its contribution to global food security and environmental stewardship.

Implementing big data analytics and client customization programs is causing a significant revolution in the insurance sector. This study examines how big data analytics may revolutionize the insurance industry, emphasizing how consumer customization can improve customer experiences, maximize risk assessment, and spur company expansion.

An empirical study with statistical analysis using tools like correlation and regression was carried out to ascertain the relationships between the various sets of variables—personalized customer experiences and customer satisfaction and customer profiling leads to more effective targeting of marketing efforts. We explore essential ideas like client segmentation, profiling, and retention via a thorough analysis of the literature and case studies, showcasing best practices and inspirational tales from top insurers.

The empirical study found that there is a very high correlation between transparency in data and stakeholders' trust. The study found that insurers may preserve their innovation-driven culture, strengthen customer relationships, and achieve sustainable development in a competitive market by embracing future technological innovations and resolving current challenges.

Insurance companies may seize new chances for individualized client experiences and long-term success in a market that is becoming increasingly competitive by utilizing cutting-edge technology like artificial intelligence and the Internet of Things. To effectively manage the changing terrain of consumer customization in the digital age, insurance professionals, academics, and legislators will find this study highly insightful.

The study is an original contribution based on literature and case studies analysis, showcasing best practices and inspirational tales from top insurers.