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Virtually all analyses of hotspots have been devoted to a crude counting system, i.e. tallying the number of occurrences that take place in pre-specified units of space and time. Recent research shows that while usually half of all criminal events are concentrated in about 3 percent of places commonly referred to as “hotspots” of crime, similar proportions of harm concentrate in only 1 percent of places. These are “harmspots.” Identifying that harm is a more concentrated issue suggests wide policy and research implications, but what are the dynamics of these harmspots? The paper aims to discuss this issue.

This paper provides a descriptive framework for measuring, as well as evidence about, these patterns and concentrations, harmspots in Sussex, England.

There are four discrete offense categories that account for 80 percent of all the harm within harmspots. These categories include: sexual offenses, violence against the person, robbery and theft. Within these high harmspots, crime counts and harm are strongly correlated (r=0.82, p=0.001). Temporal analyses show that harmspots are not evenly spread across time and place, with night time and weekends becoming substantially more susceptible to harm – more than count-based models. Harmspot trajectory analysis suggests evidence of stability over time within the high harmspots; most harmspots remain chronically inflicted with harm. Violence and sexual offenses are random in their spatial distribution between the harmspots, but robberies and theft are more closely coupled to particular harmspots than others.

Implications of these findings are discussed in terms of future research avenues and crime policy.

The paper examines the content moderation practices and related public disclosures of the World's most popular social media organizations (SMOs). It seeks to understand how content moderation operates as a process of accountability to shape and inform how users (inter)act on social media and how SMOs account for these practices.

Content analysis of the content moderation practices for selected SMOs was conducted using a range of publicly available data. Drawing on seminal accountability studies and the concepts of hierarchical and holistic accountability, the authors investigate the design and appearance of the systems of accountability that seek to guide how users create and share content on social media.

The paper unpacks the four-stage process of content moderation enacted by the World's largest SMOs. The findings suggest that while social media accountability may allow SMOs to control the content shared on their platforms, it may struggle to condition user behavior. This argument is built around the limitations the authors found in the way performance expectations are communicated to users, the nature of the dialogue that manifests between SMOs and users who are “held to account”, and the metrics drawn upon to determine the effectiveness of SMOs content moderation activities.

This is the first paper to examine the content moderation practices of the World's largest SMOs. Doing so extends understanding of the forms of accountability that function in the digital space. Crucial future research opportunities are highlighted to provoke and guide debate in this research area of escalating importance.

This paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational partnership governed under a lead organization model.

A case study was conducted in the New South Wales Settlement Partnership comprising 23 NFP organizations providing settlement services for migrants and humanitarian entrants. Multiple data sources included semi-structured interviews, proprietary and publicly available documents and observation.

The paper demonstrates (1) the usefulness of a strength-based approach that the lead organization adopts in enacting lateral accountability mechanisms, which enables a balance between unity and diversity in the partnership; and (2) the capability of the lead organization governance model to address the unity–diversity tension.

The paper (1) identifies the importance of a strength-based approach in implementing lateral accountability mechanisms to address the unity–diversity tension; and (2) challenges prior research that advocates the network administrative organization governance model in addressing the tension.

For practice, the paper identifies a suite of lateral accountability practices designed to address the unity–diversity tension. For policy, it provides confidence for government in promulgating the lead organization governance model in “purchasing” public services.

The paper demonstrates how lateral accountability mechanisms may be used to provide a balance between the objectives of preserving and leveraging the benefits of partner diversity and achieving unity. The strength-based approach (used in enacting the accountability mechanisms), while having a history in psychology and social work research, has not been recognized in prior partnership accountability and governance studies.

This study aims to examine auditors’ search for meaningfulness in sustainability assurance (SA) work.

The authors collected ethnographic data over a nine-month period from two small firms offering SA services in France between 2018 and 2019.

Auditors’ experiences of meaningfulness are facilitated by shared sustainability values among colleagues, social acknowledgement of like-minded profiles and the feeling that working in a “small firm” provides a more fulfilling and committed-to-sustainability environment than conventional assurance work in large accounting firms. The search for meaningfulness collapses when auditors realize not only the limits of their agentic and transformative capacities but also their unintended complicity in certifying the reports of companies with poor sustainability performance. Because they struggle to reconcile the assessment of their professional practice with their value system, the participants are tempted to disengage from their work by giving up a sustainability career and/or by reframing SA work as an advisory rather than a control function.

The authors approach SA not as an organizational project of professional expansion, through which accounting firms attempt to expand their scope of practice, but as an individual and reflexive search of aligning assurance work to their value system. Auditors’ search for meaningfulness is a strong counterpoint to the financial auditing literature, which portrays auditors as professionals with a low sense of purpose at work, but also to the literature criticizing accounting firms’ discursive processes of “depoliticization” (Malsch, 2013) and “de-emotionalization” (Rodrigue et al., 2022) of socio-environmental issues.

Online ratings and reviews have recently emerged as mechanisms to facilitate accountability and transparency in the provision of goods and services. The purpose of this paper is to examine the nature and outcome of the accountability that online ratings and reviews create in the sharing economy.

The study draws on 30 face-to-face and Skype interviews with Airbnb guests and hosts as well as on secondary materials, including content from Airbnb data analytic reports.

The authors demonstrate that face-saving practices widely condition user ratings and comments. Face saving occurs when individuals attempt to preserve their own identity and the identity of others during a social interaction. At Airbnb, the authors find that reviewers adopt three distinct face-saving strategies: the use of private reviewing channels, the creation of tactful reviews and refraining from reviewing entirely. The authors also find that users are sceptical of rating metrics and public comments and draw upon a wide range of alternative sources, such as private messaging and other publicly available resources, in their decision making.

This paper highlights the overwhelmingly positive character of Airbnb ratings and reviews. It proposes the concept of crowdbased accountability as a limited, partial form of assurance for sharing economy users. Guests and hosts alike prioritise face-saving practices over reviewer responsibilities to provide authentic, reliable accounts to the public. Consequently, reviewers effectively remove the risk of sanctions for those in the network who underperform.

This editorial aims to consider the relationship between academic accounting research and professional practice.

The paper takes the form of an editorial review and argument.

The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its impact on teaching, professional practice, and the professions and society is a hotly debated issue.

The editorial offers scope for accounting academics to engage with the profession and society as to the impact of their research, an important issue in higher education, not only in Australia, but internationally.

The paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.

The purpose of this paper is to provide a brief for property occupiers who look to monitor trends in sustainability reporting. The paper offers a preliminary examination of the extent to which the UK’s leading commercial property companies are embracing the concept of materiality and commissioning independent external assurance as a part of their sustainability reporting processes and some wider reflections on materiality and external assurance in sustainability reporting.

The paper begins with a review of the characteristics of materiality and external assurance and an outline of the drivers for, and challenges to, sustainability for property companies. The information on which the paper is based is drawn from the leading UK property companies’ corporate websites.

The paper reveals that approximately half of the UK’s leading property companies had embraced materiality or commissioned some form of independent external assurance as an integral part of their sustainability reporting processes. In many ways, this reduces the reliability and credibility of the leading property companies’ sustainability reports. Looking to the future, growing stakeholder pressure may persuade more of the UK’s leading property companies to embrace materiality and commission external assurance as systematic and integral elements in the sustainability reporting process.

The paper provides an accessible review of the current status of materiality and external assurance among the UK’s leading commercial property companies’ sustainability reporting. As such, it will not only interest occupiers but also professionals, practitioners, academics and students interested in sustainability in the property industry.

The purposes of this paper are to provide a preliminary examination of the extent to which Europe’s leading commercial property companies are embracing the concept of materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting.

The paper begins with an introduction to corporate sustainability, an outline of the European property market and of the drivers for, and challenges to, sustainability for property companies and a review of the characteristics of materiality and external assurance. The information on which the paper is based is drawn from the leading European commercial property companies’ corporate websites.

The paper reveals that all of Europe’s leading property companies had either reported or provided information on sustainability but that only approximately half of these companies had embraced materiality or commissioned some form of independent external assurance as an integral part of their sustainability reporting processes. In many ways, this reduces the reliability and credibility of the leading property companies’ sustainability reports. Looking to the future, growing stakeholder pressure may force more of the leading European property companies to embrace materiality and commission external assurance as systematic and integral elements in the sustainability reporting process.

The paper provides an accessible review of the current status of materiality and external assurance among Europe’s leading commercial property companies’ sustainability reporting and as such it will interest professionals, practitioners, academics and students interested in the sustainability in the property industry.

The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services.

The study relies on information disclosed in the web sites of NFP organisations.

This paper finds that disclosure was more prevalent on NFP web sites compared to digital annual report disclosures. This paper finds that more NFPs provided disclosure on the activities of their volunteers than other items pertaining to volunteers and the quantification and valuation of volunteer contributions were the least likely to be disclosed. Importantly, the findings illustrate an accountability deficiency in the comprehensiveness of disclosure which results in an under-representation of the contribution that volunteers provide to organisational sustainability and impact on mission fulfilment.

The convenience sample size restricts further interrogation to tease out organisational characteristics that may influence current disclosure practices.

The findings contribute to international debate over the inclusion of volunteer contributions in the assessment of a NFP's accountability over its resources and ultimately the enhancement of its sustainability.

This exploratory study examines the current state of practice in the disclosure of volunteer contributions at an organisational level in the Australian context.