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Drawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United Kingdom in order to investigate the types of accountability disclosed by SEOs.

After developing a SEO database, and utilizing a bespoke document coding checklist, the annual reports of 129 SEOs were examined.

The results indicate that while SEOs would be expected to account in line with normative stakeholder theory, many do not provide constructive and voluntary accountability information to their stakeholders, at least through the annual report, and that their focus is on satisfying legal obligations.

In response to calls for research to better understand accountability in new organizational contexts, this paper makes two contributions: firstly, by extending prior accountability research in the NFP sector to consider organizational hybrids, it raises questions about organizational accountability and how it is discharged in situations where an organization operates as a business and yet is accountable for its social mission; secondly, assuming these organizations are driven by their business and social logics, the findings suggest that SEO accountability disclosure practices are inconsistent with the social objectives on which they are based.

This paper seeks to explore the way charity accountants understand, interpret and legitimate or delegitimate the introduction of accounting and reporting changes (embedded in the extant charity statement of recommended practice), before these are actually implemented.

Drawing on 21 semi-structured interviews with accountants in large UK and Republic of Ireland charities, the manner and extent to which forthcoming changes in charity accounting are legitimated (justified) or delegitimated (criticised) is explored.

Acceptance of accounting changes in the charity sector by formal regulation may not be necessary for future required adjustments to practice to be legitimated. Using interviews carried out before the implementation of required changes, the results suggest that other factors, such as national culture, identity and mimetic behaviours, may play a major role in the homogenisation and acceptance of accounting and reporting rules. In particular, it is argued that mimetic pressures can be much more influential than regulative pressures in legitimating change in the charity sector and are more likely to lead to the embedding of change.

The contribution of this paper is threefold. First, it explores rhetoric and legitimation strategies used before changes are actually implemented. Second, it contributes to filling a gap in charities’ research related to intra-organisational legitimation of managerial and accounting changes, illustrating institutional-field identity at work to preserve shared organisational values and ideas. Finally, the research illuminates the importance of particular contextual pressures and individual legitimation arguments during accounting-change processes.

Using Dean's (2010) analytics of government, this research explores how regimes of governing practices are linked to the underlying policy rationalities in dealing with the UK government's COVID-19 testing policies as a strategy for governing at a distance, including how targets were set and operationalized.

This paper draws on the UK government's policy documents, other official publications (plans) and parliamentary discourse, together with publicly available media information related to its COVID-19 policies.

This research reveals that, with respect to the governance of COVID-19 in the UK, testing has the dual role of inscription for the government's performance and classification for the pandemic risks. The analysis illustrates that the central role of testing is as a technology for classification for identifying and monitoring the virus-related risks. Moreover, our discourse analysis suggests that initially COVID-19 testing was used by the UK government more for performance communication, with the classificatory role of testing and its performativity as a strategic device evolving and only being acknowledged by government gradually as the underlying testing infrastructure was developed.

This paper is based upon publicly available reports and other information of a single country's attempts to control COVID-19 over a relatively short period of time.

This paper provides a critical understanding of the role of (accounting) numbers in developing an effective government policy for governing COVID-19.

Camera‐based colour measurement systems have application where it is difficult to apply a contact instrument, or where the contact instrument, because of its fixed lighting geometry, does not provide the necessary data. The paper describes the principles, procedures and precautions necessary for camera based colorimetry. Equations are presented to convert digitised R G and B values, which are system specific, into CIE X Y Z colour values, an international standard method of colour specification. It is reported that colours spaced equally in RGB values appear to have visual colour difference steps varying in size by as much as 30:1 through the different regions. The poorest colour resolution occurs for RGB values that represent dark or strongly coloured shades. At least ten bits per channel digitisation of RGB values is required to achieve a colour resolution similar to the human visual system for dark, intense shades.

The purpose of this paper is to explore how localized (organization-level) actors of policy initiatives that are inspired by neoliberal ideologies use management accounting and control practices. Specifically, it addresses the operational stages of a case study Private Finance Initiative (PFI) contract within the United Kingdom's (UK's) transport sector of roads for embedding government objectives in the underlying project road.

This paper adopts Dean's (2010) analytics of government to unpack the accounting-based control practices within the case study contract in order to articulate how, at the micro level, the government's objective of improving road-users' safety is enacted, modified and maintained through such regimes.

Drawing on a content-based analysis of UK government PFI policy and extensive case study-specific documents, together with interviews and observations, this research provides theoretical insights about how control practices, at a distance without direct intervention, function as forms of power for government for shaping the performance of the PFI contractor. The authors find that the public sector's accounting control regimes in the case study project have a constraining effect on “real partnership working” between the government and private contractors and on the private sector's incentive to innovate.

By analyzing a single road case study PFI contract, the findings may not be generalizable.

This paper provides significant theoretically informed insights about how public service delivery that is outsourced to private contractors is controlled by government at a distance within complex organizational arrangements (e.g. PFI).

Crisis management has developed as an established field of scholarly research in tourism over the last three decades. More recently, the concept of resilience has emerged within this body of literature as a longer-term planning process. However, important knowledge gaps remain, especially with regards to the strategic responses of small tourism businesses in destinations prone to repeated crises.

This chapter reviews the literature related to crisis management and resilience in tourism.

Key knowledge gaps are outlined and discussed in the context of tourism research related to crisis management and resilience, with a specific emphasis on research related to small tourism businesses.

Although crisis management and resilience are fields of research that continue to generate a considerable amount of scholarly enquiry in tourism, particularly with studies related to the impacts of terrorism on tourism destinations and, more recently, the short- and longer-term impacts of the COVID-19 pandemic on tourism, there is very little research related to the role of small tourism businesses in this context, in spite of their key role in the tourism system of destinations around the world.

This research explores the use of the internet, a mechanism that provides the opportunity to reach vast audiences efficiently and cost effectively, by United Kingdom (UK) charities to discharge accountability.

This research combines a content analysis of the web sites of large UK charities and semi-structured interviews with key charity personnel responsible for the formulation and dissemination of information to stakeholders.

The results indicate that, in most cases, charity web sites, as accountability mechanisms, appear to play a wide role, being directed at both upward and downward stakeholders. However, while the web sites are usually professionally created with appropriate web site presentation and page design, the discharge of fiduciary accountability via the internet is not universal.

This research focuses on large UK charities. This, together with the nature of the items captured by the content analysis checklist and the semi-structured interviews, inevitably affects its generalisability.

Accepting that charities have a duty to account to their stakeholders, and that the input of accounting practitioners is vital in this process, this research extends our understanding of how the internet is employed by charities to fulfil this duty.

The charity sector has grown extensively in size and prominence in recent years and policymakers have come to embrace the role that charities play in societal development. This paper provides a crucial insight into the discharge of accountability by charities through the internet.

This chapter discusses the profound and influential impact the construction industry has on the national economy, together with the huge negative effect it has on the environment. It argues that by adopting smart and industrialised prefabrication (SAIP), the Australian construction industry, and the construction industry globally, is well positioned to leverage the circular economy to advance future industries with less impact on our natural environment. It discusses aspects of the application of digital technologies, specifically building information modelling, virtualisation, augmented and virtual reality and 3D printing, coupled with reverse logistics as a proponent for advancing the circular economy through smart, digitally enabled, industrialised prefabrication. It further postulates a framework for SAIP for the circular economy.