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This paper brings insights from accounting scholarship to the measurement and reporting challenges of metagovernance approaches to sustainable development. Where scholarship on metagovernance—the combination of market, hierarchical and network governance—proposes deductive approaches to such challenges, we contend that a historically informed “abductive” approach offers valuable insight into the realpolitik of intergovernmental frameworks.

The paper adopts a Foucauldian “archaeological–genealogical” method to investigate the inclusion of climate change as a Sustainable Development Goal (SDG). It analyses more than 100 documents and texts, tracking the statement forms that crystallise prevailing truth claims across the development of climate and SDG metagovernance.

We show how the truth claims now enshrined in the Paris Agreement on Climate Change constrained the conceptualisation and operationalisation of SDG 13: Take urgent action to combat climate change and its impacts. The paper thereby reframes recent measurement and reporting challenges as outcomes of conceptual conflicts between the technicist emphasis of divisions within the United Nations and the truth claims enshrined in intergovernmental agreements.

This paper demonstrates how an archaeological–genealogical approach may start to address the measurement and reporting challenges facing climate and SDG metagovernance. It also highlights that the two degrees target on climate change has a manifest variability of interpretation and shows how this characteristic has become pivotal to operationalising climate metagovernance in a manner that respects the sovereignty of developing nations.

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production through research activities “other than” those directly focused on making progress with their own, to-be-published, research papers in a context associated with the “publish or perish” (PoP) mentality.

Drawing broadly on the notion of technologies of humility (Jasanoff, 2003), this reflective essay develops upon the experiences of the authors in organizing and participating in a series of nine workshops undertaken between June 2013 and April 2021, as well as the arduous process of writing this paper itself. Retrospective accounts, workshop materials, email exchanges and surveys of workshop participants provide the key data sources for the analysis presented in the paper.

The paper shows how the organization of the workshops is intertwined with the building of a small community of ECRs and exploration of how to address the perceived limitations of a “gap-spotting” approach to developing research ideas and questions. The analysis foregrounds how the workshops provide a seemingly valuable research experience that is not without contradictions. Workshop participation reveals tensions between engagement in activities “other than” working on papers for publication and institutionalized pressures to produce publication outputs, between the (weak) perceived status of ECRs in the field and the aspiration to make a scholarly contribution, and between the desire to develop a personally satisfying intellectual journey and the pressure to respond to requirements that allow access to a wider community of scholars.

Our analysis contributes to debates about the ways in which seemingly valuable outputs are produced in academia despite a pervasive “publish or perish” mentality. The analysis also shows how reflexive writing can help to better understand the opportunities and challenges of pursuing activities that might be considered “unproductive” because they are not directly related to to-be-published papers.

The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.

The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.

The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.

The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.

The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.

Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.

Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.

This research seeks to explain how a national government becomes capable of constructing an account of its biodiversity performance that is aimed at enabling formulation of policy in pursuit of SDG 15: Life on Land.

The research examines a case study of the construction of the UK government's annual biodiversity report. The case is analysed to explain the process of framing a space in which the SDG-15 challenge of halting biodiversity loss is rendered calculable, such that the government can see and understand its own performance in relation to this challenge.

The construction of UK government's annual biodiversity report relies upon data collected through non-governmental conservation efforts, statistical expertise of a small project group within the government and a governmental structure that drives ongoing evolution of the indicators as actors strive to make these useful for policy formulation.

The analysis problematises the SDG approach to accounting for sustainable development, whereby performance indicators have been centrally agreed and universally imposed upon all signatory governments. The analysis suggests that capacity-building efforts for national governments may need to be broader than that envisaged by the 2030 Agenda for Sustainable Development.

The purpose of this paper is to present reflections on the contradictions between structure and agency in theories of the Bolivian Revolution, 2000-2005. Most studies into the trajectory and outcomes of the revolutionary period in Bolivia between 2000 and 2005 tend to emphasise on the primary role of structural factors or social movements in shifting the terrain of political debate. This paper argues this represents a false dichotomy and discounts the value of this debate. In doing so, it seeks to highlight the need for research that focuses on the role of institutional variables that mediate between structure and agency.

The paper uses theories of the Bolivian Revolution, which occurred between 2000 and 2005, to highlight the way theory shapes – and is shaped by – the political organisations that espouse it. This constructivist thesis is applied to conceptions of neoliberalism and Katarismo, an ideology of indigenous liberation, based in Andean-Aymara history. The intellectual and political projects of each approach are demarcated. Theories that privilege either the intellectual project or political project in their narrative of the Bolivian Revolution are then queried.

As a consequence of this analysis, the paper concludes by emphasizing the need for political organisation and theory to be considered dialectically along the lines of Gogol (2012). It argues that further research into institutions is required to appreciate why some post-neoliberal projects flourish while others fragment.

The paper proposes a modified understanding of the interplay between structure and agency in conceptions of the Bolivian Revolution (2000-2005) and suggests an original approach to resolving the underlying questions that motivate these debates.

In years past, when life seemed simpler and the Law much less complicated, jurists were fond of quoting the age‐old saying: “All men are equal before the Law.” It was never completely true; there were important exemptions when strict legal enforcement would have been against the public interests. A classic example was Crown immunity, evolved from the historical principle that “The King can do no wrong”. With the growth of government, the multiplicity of government agencies and the enormous amount of secondary legislation, the statutes being merely enabling Acts, this immunity revealed itself as being used largely against public interests. Statutory instruments were being drafted within Ministerial departments largely by as many as 300 officers of those departments authorized to sign such measures, affecting the rights of the people without any real Parliamentary control. Those who suffered and lost in their enforcement had no remedy; Crown immunity protected all those acting as servants of the Crown and the principle came to be an officials' charter with no connection whatever with the Crown. Parliament, custodian of the national conscience, removed much of this socially unacceptable privilege in the Crown Proceedings Act, 1947, which enabled injured parties within limit to sue central departments and their officers. The more recent system of Commissioners—Parliamentary, Local Authority, Health Service—with power to enquire into allegations of injustice, maladministration, malpractice to individuals extra‐legally, has extended the rights of the suffering citizen.

This paper explores how gender-related issues are communicated in Korean family-run conglomerates (chaebols) and the roles of women within these businesses. It also addresses to what extent the communication of chaebols about female employment and career development reflects the perception of gender representation in these organisations.

By paying attention to gendered discourse in Korean chaebols, this paper examines what is said and written about gender issues in glottographic statements (texts) and non-glottographic statements (charts and other visuals) of annual reports (ARs) published by five chaebols since 2010. The paper uses a Foucauldian framework to develop the archive of statements made within these ARs.

Although there is an increase in female-employee ratios, ARs show that number of women at the board or senior management level continue to be small. ARs tend to provide numbers related to female employment and retention in their non-glottographic statements, yet these numbers occasionally differ from and frequently are not explained by glottographic statements. The strategies used by chaebols to improve career prospects for their female staff are only vaguely described and rarely evaluated.

This paper looks beyond the existing discourse analysis on “talk and text” by also investigating claims made through graphic and linear/pictorial elements and their interplay with text. This approach opens new understandings of how gendered discourses are constructed and how they (unintentionally) fail to resolve issues and perceptions related to female employment and career development in Korea.

The main purpose of the study was to investigate practices relating to informed consent for radiological procedures.

All Health Boards in Scotland (15) were included in the survey and 62 hospitals were contacted. A questionnaire was developed and sent to superintendent radiographers and radiology managers. Quantitative data were entered in to SPSS‐PC for analysis.

A response rate of 95.2 per cent (59/62) was achieved. A total of 15 hospitals described having a trust policy document on consent and six hospitals reported departmental policies. The majority of hospitals used consent forms for interventional procedures, but not for conventional procedures, although two hospitals obtained informed consent for intravenous urography, and one for barium enemas. All departments (n=25/25) using consent forms required the patient to sign the consent form and 20 departments retained the form. Nine departments placed these in the patient's medical records.

The survey demonstrated considerable diversity in hospital practices regarding informed consent for radiological procedures. The findings have significant implications for clinical governance, especially regarding risk management. Some staff may be putting themselves at risk in an increasingly litigious society. The transferability of this Scottish study needs to be established through surveys in other parts of the UK.

The study reports diversity in practice when gaining informed consent for radiological procedures and the lack of standardisation for this process.

No previous UK empirical studies on informed consent for radiological procedures has been published.

An appeal under the Food and Drugs Acts, reported in the present number of the BRITISH FOOD JOURNAL, is an apt illustration of the old saying, that a little knowledge is a dangerous thing. In commenting upon the case in question, the Pall Mall Gazette says: “The impression among the great unlearned that the watering of the morning's milk is a great joke is ineradicable; and there is also a common opinion among the Justice Shallows of the provincial bench that the grocer who tricks his customers into buying coffee which is 97 per cent. chicory is a clever practitioner, who ought to be allowed to make his way in the world untrammelled by legal obstructions. But the Queen's Bench have rapped the East Ham magistrates over the knuckles for convicting without fining a milkman who was prosecuted by the local authority, and the case has been sent back in order that these easygoing gentlemen may give logical effect to their convictions.”