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The study aims to explore how Indigenous peoples and their concerns become “entextualized” within the environmental disclosures of resource extraction firms.

A mixed-methods content analysis of 11,850 annual information forms filed by resource extraction firms with Canadian security regulators between 1997 and 2023 is conducted. FinBERT transformer encodings, agglomerative hierarchical clustering and computer-assisted techniques are combined with inductive analyses.

The findings show that, although Indigenous peoples and their concerns have become a more important element in environmental disclosures, dominant semantic meanings tend to view Indigenous people as impediments. At the same time, the entextualizations of Indigenous peoples and their concerns sometimes escape these dominant frames. Big firms appear to be no more likely to exhibit leadership or substantively take Indigenous peoples and their concerns into account than smaller firms.

The study offers a longitudinal perspective on how the environment and Indigenous peoples are portrayed in corporate disclosures. The study emphasizes the need to view environmental accountability as inextricably intertwined with accountability to Indigenous peoples and also illustrates the importance of identifying the semantic meanings that are being communicated. We propose that analyzing how and why specific semantic meanings about Indigenous peoples and their concerns become entextualized provides activists and policy-makers with a starting point for improved disclosure practices and, hopefully, better resource extraction practices.

This paper looks at changes in the manner in which the accounting profession speaks about itself. Specifically, it considers Canadian and American research that has examined how the profession's internal and external ethical discourses have emerged, survived, and declined over time. The functions that ethical discourses serve are briefly reviewed, and the changes observed in these discourses are contextualized in light of a number of social, cultural, political, and economic factors.

Using the recent attempts by the Ghanaian Government to privatize its urban water services, this paper seeks to understand the role and functioning of accounting within the global move to “reinvent government.”

Unlike the attempts made in other African countries such as Kenya and Tanzania, the case of Ghana is interesting because of the vociferousness and length of the debate that has been going on. Using Bourdieu's notion of field and capital and Foucault's idea of governmentality, and relying on a variety of archival documents and interviews with 27 key participants, the study examines the positioning of accounting practices, vocabulary and experts in this debate.

The study shows how accounting is enlisted at an almost sub‐conscious level, how its use can engender significant resistance and how accounting can be used to position the debate in various terms, including “profitability” “affordability” and “accountability.”

The paper shows that within new democracies such as Ghana policy‐making requires the enlistment of technologies of government – including accounting – to articulate and justify divergent policy options.

The findings of the paper have implications for regional policy‐makers and their various development partners.

Researchers and practitioners working in the area of public sector management and reforms should find significant value in the paper.

This paper uses the ideas and concepts of Gilles Deleuze and Félix Guattari and aims to to examine how accounting works in the context of international development.

A case study approach within El Salvador is used. Data sources include archival documents, 35 semi‐structured interviews with field participants, and participant observations. The focus is on the activities of the Inter‐American Development Bank (IDB) and the United Nations Development Agency (UNDP) in the country of El Salvador, showing how complex assemblages of people, technologies such as accounting, and discourses such as accountability come to claim or “territorialize” particular physical and discursive spaces.

The analysis highlights how accounting and its associated actors further the development aspirations of loan beneficiaries; yet at the same time contribute to the “over‐organization” of these actors' social space.

The paper illustrates that the concepts of Deleuze and Guattari – assemblage, desire, Bodies without Organs, and lines of flight to name a few – open up for consideration and analysis a series of field‐specific processes that have previously been largely un‐explored within the accounting literature.

It is in the context of the huge (but largely unaccountable) impact of accounting and accountants that the demise of Arthur Andersen and the financial scandals of the past few years need to be seen. These scandals raise questions of independence and the role of the audit industry in alerting investors, employees, suppliers, customers and the general public to the realities of corporate wrongdoing and weakness. This paper introduces a Special Issue that offers a counter-hegemonic story, pointing out that things can be different and better in substantive ways, that auditor independence and integrity require more substantive thinking and analysis than simple re-arrangements of regulatory institutions or calls for superheroes who can transcend pressures to abet crime. After reviewing the contents of the various contributions to this Special Issue, the paper makes some brief comments about possible solutions to the problem of independence of audits and suggests a focus on audit, not auditor, independence.

Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French intellectuals and philosophers, not least Pierre Bourdieu. This paper aims to contribute to the sociology of the accounting discipline by examining how Bourdieu's works have been translated into the domain of accounting research.

The investigation is articulated through three modes of analysis. First, it evaluates Bourdieu's recognition in the domain of accounting research, through an examination of the extent to which Bourdieu's writings are cited in accounting articles. Focusing on accounting articles which rely significantly on Bourdieu's thought, the paper then examines which of his publications have been mobilized, and how researchers have articulated his ideas in studying accounting phenomena. The third line of inquiry addresses the extent to which accounting researchers have used Bourdieu's core concepts holistically, that is to say in mobilizing simultaneously the concepts of field, capital and habitus.

Several of the studies which rely significantly on Bourdieu have employed his work holistically, while others have not. Moreover, about half of the studies reviewed in the paper are characterized by a gap between Bourdieu's view of academic research as a support to political and social causes debated in the public arena versus a more dispassionate approach to research. While it is difficult to be conclusive about the implications of these translational gaps, they nonetheless make one aware of some central epistemological issues: Should accounting researchers be more concerned about bringing “the achievements of science and scholarship into public debate”? What are the pros and cons of drawing upon ideas from politically‐engaged intellectuals in order to conduct research characterized by political dispassion? Does it make sense to use certain concepts excerpted from a comprehensive system of thought in a piecemeal way?

The paper mobilizes and develops the notion of translation in investigating an interdisciplinary movement.