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To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.

We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness.

The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes.

By theorising the transparency game we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the players engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

The purpose of this paper is to present contrasting approaches to the descriptive case study of tourism to the buried city of Plymouth, Montserrat, an example of the marketing and burying – the supply and demand – of apocalyptic dark tourism on the island.

A case study mixed-methods methodology is adopted, and findings are derived from tour guiding fieldwork, guide and tourist interviews, and an analysis of travel writing and tourism marketing campaigns.

Dark tourism is viewed as a contentious and problematic concept: it attracts and repels tourism to the former capital Plymouth, Montserrat. After 20 years of the volcano crisis, the islanders, government and Tourist Board are commemorating resilience living with the volcano and regeneration in a disaster scenario. Marketing and consumption approaches to dark tourism elucidate different facets to the case study of “the buried city” of Plymouth, Montserrat, and the Montserrat Springs Hotel overlooking Plymouth. The disjunct between these two types of approach to dark tourism, as well as the different criteria attached to working definitions of dark tourism – and the range of interests in apocalyptic dark tourism into the city and its surrounds – show some of the problems and limitations with theoretical and scalar discussions on dark tourism.

The paper’s implications are that both supply and demand approaches to dark tourism are needed to fully understand a dark tourism destination and to reconcile the disjunct between these two approaches and the perspectives of tourist industry and tourism users.

This is a descriptive dark tourism case study of a former capital city examined from both supply and demand perspectives. It introduces the apocalyptic to dark tourism destination analysis.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

The purpose of this paper is to offer an appraisal of the craft metaphor in management with particular reference to authority, resistance, care and the interior landscape of the manager/crafter.

This is a conceptual essay that draws on an autoethnography.

Respect for the limits of managerial and bureaucratic authority and an appreciation of the manager/crafter's interior landscape are crucial aspects of effective craft and management practice. Insights into the practice of craft may enhance understanding of how both craft and management are a potent brew of politics, power, people, history, reason, faith and authority and just how crucial the interior landscape of the manager/crafter is.

This article offers a focus on an inadequately examined aspect of management/craft – the interior landscape of the manager – that is informed by an auto-ethnography and suggests a case for conceptualizing management as craft, with implications for management development.

In order to sustain our argument that a blending of visual sociology and the sociology of development can be productive and politically engaged, we need to locate the debate in the wider developmental context into which sociological interventions can be made. As this chapter will demonstrate, popular understandings of development, mostly mediated by visual imagery, reflect a rapidly changing development industry, as well as affording significant social theoretical insights. Thus, we need to briefly consider some of the key features of the development landscape, and the ways in which sociologists might engage in this, particularly in the context of the globalisation of development; the ways in which processes of globalisation are transforming the actors and agents involved in development, the roots of development authority and legitimacy and the changing ways in which development is defined and understood. This already hints at an important link with the visual; “development” must be understood as being linked to the same processes and relationships which underpin a world increasingly shaped by the visual image.

The purpose of this paper is to present asset recognition criteria based on the idea that an asset should be functional, separable and measurable and that financial recognition should be triggered by the recognition of an artefact.

Criteria is applied to four organisational assets, that is, those intangible assets that are unlikely to be reported in the accounting domain.

The criteria is applied in order to show how one may expand the basis on which assets can be reported financially to elements of intellectual capital as well as financial capital.

Artefact‐based asset recognition criteria could be a conduit through which intellectual capital could enter the accounting domain, a domain dominated by the maintenance of financial capital, not intellectual capital.

The purpose of this paper is to examine the degree of integration of reference documents (RD) produced by French CAC 40 listed companies to determine whether they have initiated the adoption of an integrated reporting (IR) approach. In particular, the author has examined how the French regulation shapes the integration of sustainable development issues within the business practices of these companies.

On the basis of content analysis of 279 RD over nine years (2006-2014), the author has examined the extent and the quality of the IR practice with the help of three criteria (strategy, governance and commitment of stakeholders). Evidence of the existence of an integration practice is thus sought using 34 CAC 40 companies having the obligation, according to various regulations, to include in their management report information relating to questions of sustainable development (SD).

There is a variation between the CAC 40 companies regarding integration of SD issues in the core business. As a result of the analysis, the author has observed that 41% of companies in our sample integrate issues of SD to more than 90%, whereas other companies consider concerns relating to SD as subsidiary. All of the companies (100%) have put in place policies to manage the environmental and social governance aspects, assuming recognition of the importance of these issues for the companies. Yet only a few (41%) went further than the mere declaration of intent and have revised their business processes to reflect the taking into account of all the factors which contribute to the process of value creation. On the whole, the principle of connectivity that perfectly defines the integrated character of a report is only moderately respected by the companies in the sample.

The methodology deployed in this study to identify the integration practices of listed companies in France can be replicated by other researchers who would endeavor to assess the IR practices of companies from other countries. For regulatory agencies, this study provides evidence on how the various regulations that make up a national business system shape company reporting and allow informing different categories of stakeholders.

This research provides the empirical result of a longitudinal study of the degree of integration of RDs in the context of an environment regulating non-financial reporting. The construction of a set of criteria characterizing the degree of integration of SD issues at the heart of businesses is another innovative approach of this study.