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The purpose of this paper is to investigate an element of the internal politics of standard setting by reference to the International Accounting Standards Board’s (IASB) movement to the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). The authors examine the politics of the IASB’s expertise in technocratic governance by focussing on how the IASB defined SMEs, gave the standard a title and issued a guide for micro-entities.

The narrative case study focusses on central “moments” in the development of IFRS for SMEs. The authors employ Laclau and Mouffe’s condensation, displacement and overdetermination to illustrate embedded politics in articulating IFRS for SMEs.

The authors extend literature on the internal politics of standard setting, such as agenda setting, by examining the condensing of disagreements between experts and political pressures and processes into central decision moments in IFRS for SMEs. The authors illustrate these moments as overdetermined, manifesting in an act of displacement through the production of a micro-entity guide. This form of politics is hidden due to the IASB’s attempt to protect their technocratic neutrality through fixing meaning.

The authors make three contributions: first, overdetermination through condensation and displacement illustrates the embedded nature of politics in regulatory settings, such as the IASB. Second, the authors provide a theoretical explanation of the IASB’s movement from listed entities to IFRS for SMEs, drawing on Laclau and Mouffe. Third, the authors reinforce the necessity of interrogating the internal politics of standard setting to challenge claims of technocracy.

This paper explores the role of hospital cleaners and their contribution to healthcare safety. Few studies have examined the activities and input of hospital cleaners, rendering them largely invisible in healthcare research. Yet, as coronavirus disease 2019 (COVID-19) has demonstrated, this sizeable workforce carries out tasks critical to healthcare facilities and wider health system functioning.

Drawing on the work of Habermas, the authors examine the literature surrounding cleaners and quality and safety in healthcare. The authors theorise cleaners' work as both instrumental and communicative and examine the perceptions of healthcare professionals and managers, as well as cleaners themselves, of healthcare professionals and managers' role and contribution to quality and safety.

Cleaners are generally perceived by the literature as performing repetitive – albeit important – tasks in isolation from patients. Cleaners are not considered part of the “healthcare team” and are excluded from decision-making and interprofessional communication. Yet, cleaners can contribute to patient care; ubiquity and proximity of cleaners to patients offer insights and untapped potential for involvement in hospital safety.

This paper brings an overdue focus to this labour force by examining the nature and potential of their work. This paper offers a new application of Habermas' work to this domain, rendering visible how the framing of cleaners' role works to exclude this important workforce from participation in the patient safety agenda.

This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments.

The study is based on an intensive analysis of document sources and interview scripts around the institutionalization of RBS by the Indonesian government and uses the adaption of Dillard et al. (2004) institutional model in informing its findings.

The authors find that at the national level, the key drivers in RBS adoption were a combination of exogenous economic and coercive pressures and the wish to mimic accounting reforms in developed nations. At the local government level, the internalization of RBS is a response to a legal obligation imposed by the central government. Despite the RBS adoption has strengthened the transparency of local authorities reports – it limits the roles of other members of citizens in determining how local government budgets are allocated.

The results of the study should be understood in the historical and institutional contexts of organizations observed.

The authors reinforce the notion that accounting as a business language dominates narratives and conversations surrounding the nature of government reporting and budgeting systems and how resource allocation is formulated and practiced. This should remind policymakers in other developing nations that any implementation of a new accounting technology should consider institutional capacities of public sector organizations and how the new technology benefits the public.

The authors argue that the dominant role of international financial authorities in the policymaking and implementation of RBS challenges the aim of autonomy policies, which grant greater roles for local authorities and citizens in determining the nature of the budgets and operation of local authorities.

This study extends institutional theory by adapting the Dillard et al. (2004) model in explaining the forces, actors and critical features of a new accounting system adoption by local governments.

This paper examines the 2012–2013 Starbucks tax crisis in the United Kingdom (UK) as an anatomy of tragedy. The tragedy in relation to Starbucks is the displacement of an opportunity to examine the relationship between financial capital and national capitalisms. The paper illustrates how the crisis displaced opportunities for substantive critique concerning financial capital, national capitalisms, multinationals, taxation and society.

As a critical, discursive intervention, the paper examines how rhetoric was employed in 157 media articles published in six UK newspapers and on two news portals (both in print and online). The paper employs rhetorical redescription to the document archive, presenting the finding and analysis as a play in the style of an Aristotelian tragedy.

Analysis of the Starbucks approach to transfer pricing identifies misunderstandings of accounting, taxation transfer pricing, and ‘‘resolution” and how the media's construction of Starbucks as immoral, anti-British, potentially illegal operated to confuse the politics. The effect of these misunderstandings and confusion was to take attention away from a politics concerning financial capital valorisation and national capitalisms (jurisdictions raising tax revenue for government spending and social services).

First, the paper explores the politics of displacement to illustrate the metonymic concealment of the primary identity of the political. Second, Aristotelian tragedy is employed to study and present methods of displacement. Third, the empirics are depicted in a dramatic format to illustrate how rhetorical interventions by the media and actors displaced the political focus away from financial capital and national capitalisms.

The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption scandal, the authors draw upon a politics of falsity to understand how different depictions of similar events can emerge. The authors depict Petrobras' corporate social responsibility (CSR) disclosures during the period of corruption juxtaposed against the Brazilian Federal Police investigation (the Lava Jato/Car Wash Operation) and Petrobras' response to the allegations of institutional corruption.

The data set consisted of 56 Petrobras reports including Annual Reports, Financial Statements, Sustainability Reports and Form 20-Fs from 2004 to 2017, information disclosed by the Brazilian Federal Police concerning the Lava Jato Operation and media reports concerning Petrobras and the corruption scandal. The paper employs a discourse analysis approach to depict and interpret the accounts.

Through examining the connection between ontic accounts and ontological presuppositions, the authors illustrate a post-truth logic underpinning accounting, due to the interpretive, contestable and contingent nature of accounting information. Consequently, the authors turn to the “ethics of the real” as a response, as citizen subjects must be cautious in how they approach accounting and CSR disclosures.

Rather than relying on simplistic true/false dualities, the authors argue that the “ethics of the real” provides a courageous position for citizen subjects to interrogate the organisation by recognising the role of discourse and disclosure expectations on organisations in a post-truth environment. The study also illustrates how competing, contingent accounts of the same timeframe and events can emerge.

Over the last few years, distribution developments in non‐food have been considerable. Centralisation and contract distribution have gained favour, and an increasing number of companies are re‐appraising their choice of distribution channels and systems. Just as in food, distribution systems are having to be changed to meet the demands of the consumer.

This research paper explores the degree to which employability skills are embedded across educational programs in higher education (HE) institutions in the United Arab Emirates (UAE) and to establish how successfully the required graduate attributes are being promoted, particularly those relating to employability.

An employability self-assessment matrix, adapted from one originally developed by the UK Centre for Bioscience for a similar purpose, was utilised as the research framework in this study to generate data relevant to the UAE. The tool used was a self-administered questionnaire completed by curriculum managers on the target campuses.

The findings reveal that employability skills are increasingly being integrated into curricula and that the use of a self-assessment matrix proves to be an effective tool in gauging and further improving institutional effectiveness in this area. Supporting Higher Education institutions in promoting and developing employability skills through raising awareness and targeting resources more effectively.

In the context of a shifting labour market landscape, this study contributes to the ongoing discussions on the importance of employability skills and how they can be effectively integrated into HE programs to enhance career prospects and economic prosperity.

The purpose of this paper is to provide an economic analysis of the sources of supply to the US shrimp market.

The paper uses monthly time series data to estimate a simultaneous equations model with equations for domestic supplies from the Gulf of Mexico, imports, and prices.

Estimated long-run elasticities suggest that the domestic shrimp supply appears to be explained by seasons, diesel fuel price, hurricane activity, and shrimp price. The authors find evidence of a downward-slopping supply curve for the domestic harvesters that is likely to be temporary. Furthermore, anti-dumping duties have been ineffectual in curtailing imports produced by exploitation of natural shrimp biomass in developing countries and by technological advancements in aquaculture production. The authors also find evidence of a low exchange rate pass through. Finally, while domestic and import prices are not cointegrated, there is a two-way causality between them.

The authors found evidence that shrimp prices have fallen as import supply, due to technological advances in aquaculture, has risen faster than the US domestic demand over time suggesting a downward sloping supply curve. Also, the falling value of the US dollar has discouraged the imports, while the anti-dumping duties appear to have had little influence on the aggregate level of imports.

It provides a thorough investigation of the supply side of an important component of the US seafood market displaying the complexity of domestic producers’ reaction to falling prices, and ineffectual protectionism.

Who will lead Ambridge in the years to come? Theories rooted in psychology and political science, when applied to family dynamics in The Archers, allow for some educated guesses. Social learning theory suggests that children who see their parents vote, run for office and participate in other civic activities are more likely to do the same in adulthood. Emma Grundy did just that when she followed in the footsteps of her father, Neil Carter, in winning a seat on the parish council. Previous research has found that birth order also can shape future leaders, with the eldest child more likely to benefit developmentally from parents' undivided attention in the early years, and also more likely to establish a hierarchy of power over younger siblings. With these factors in mind, who are the most probable contenders to lead Ambridge in the spheres of politics, business and civic affairs? The extant research points to Pip Archer, Lily Pargetter, Phoebe Aldridge and George Grundy. The unique circumstances of Ruairi Donovan's childhood suggest he may also be a formidable candidate. And, as is the case in so many contexts, one would be wise not to overlook Molly Button.

This chapter provides evidence that the Stonewall Inn riots were the foundation for a legacy of empowerment and improvements in the civil and political rights of the Lesbian, Gay, Bisexual, and Transgender (LGBT) community in the United States. Increased protections in the United States and globally are needed to fully integrate LGBT individuals into society. The next phase of this work will examine how the failure to extend equitable civil and political rights to LGBT individuals has led to continued stigma and discrimination which, in turn, is associated with a host of LGBT health disparities ranging from HIV to suicide to substance use. Future research will also identify ways to reduce these inequities.