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The purpose of this paper is to investigate the disruption to civic accountability by strategic corporate action in the form of SLAPP suits.

This paper provides empirical evidence of the discursive processes underpinning participatory and emancipatory accountability regimes through the lens of deliberative democracy and the Habermasian ideal of the public sphere.

Within this paper, it is argued that the strategic use of SLAPPs by corporations presents a danger to both mechanistic and virtuous forms of accountability regardless of what deliberative democratic theory is adopted. Habermas’ theory of communicative action and notion of the “public sphere” is utilised to demonstrate how SLAPPs can result in the colonisation of public discursive arenas to prevent others providing alternative (in form) and counter (in view) accounts of corporate behaviour and thus act to limit opportunities for corporate accountability.

This paper throws light on a practice being utilised by corporations to limit public participation in democratic and participatory accountability processes. Strategic use of SLAPPs limit the “ability” for citizens to provide an alternative “account” of corporate behaviour.

This paper is original in that it analyses the impact on accountability of strategic corporate practice of issuing SLAPP suits to “chill” public political discussion and limit protest about issues of social and civic importance. The paper extends the critical accounting literature into improving dialogic and participatory accountability regimes.

This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers.

This paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protagonist civil society organisation, the Tax Justice Network highlight the vexed nature of tax management schemes.

Transfer pricing (TP) is more than a mere technical practice, as it involves wealth transfers initiated by powerful economic players. From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal.

Prior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical approach which provides important insights into the communication devices used to legitimate taken-for-granted ideas about corporate actions.

The purpose of this paper is to use a hybrid account of oil spills in Nigeria to explore the recursive relationship between a multinational company, specific shareholders and the public. A response to Mr and Mrs Shareholders’ concerns is considered an exercise in corporate discursive hegemony and enacts rhetorical accountability.

The authors adopt Debord’s (1967, 1988) concept of the spectacle with Boje’s (2001) antenarrative approach as a critical postmodern framing of Shell’s narrative of oil spills in both local and global contexts. An antenarrative approach considers how stories are woven to produce a unified and omnipotent narrative or image.

MNCs face considerable uncertainties arising from the operational conditions in developing countries and produce a range of accounts for spectators. As theatrical events, they contribute to the spectacle of power that rationalises controversy and suppresses resistance.

To overcome the limitations of using a single document as empirical material the authors consider the response letter as an example of an institutional framing of oil spill phenomena in general.

By understanding the construction of the spectacle the authors open avenues for resistance to corporate discursive hegemony in the form of carnivalesque.

The paper adds to the understanding of hybrid forms of resistance in an era of increasing MNC power and reach. It demonstrates how the actual production and distribution has persuasive power as a form of rhetorical accountability.

The purpose of this paper is to present a forward-looking case of climate change induced displacement in the Pacific Islands as a multidimensional phenomenon with a moral dimension. Instead of seeking to provide a definitive solution to an imagined problem, the authors have identified the complexity of the situation through an exploration of the accounts of place and accountability for the consequences of displacement.

The paper explores displacement from a sociological perspective. The authors use the sociology of worth (SOW) to anchor explicit and competing moral claims in an evaluation regime that considers questions of justice and the common good. The public accounts of place in the Pacific Islands provide the empirical material for a consideration of a situated crisis. While SOW is generally adopted for current crises or disputes, this study explores the pre-immigrant story and a future case of displacement. Bauman’s (1998, 2012) perspective on globalization is used to narrate the local conditions of place in a global context as reflective of a dominant social order.

Since place is a multidimensional concept and experienced according to various states of being including physical, functional, spiritual and emotion or feeling, displacement is also felt at a multidimensional level. Thus to provide an account of a lived experience and to foster a moral accountability for climate induced displacement requires a consideration of multiple accounts and compromises that need to be considered.

As with the majority of accounting research that is concerned with the suffering of those at a distance, we too must tackle this conundrum in a meaningful way. As members of a society that is the largest per capita emitter of greenhouse gas, how do we speak for our drowning neighbors? The paper concludes with some insights from Boltanski (1999) as a way forward.

The paper presents a forward-looking scenario of a looming crisis from a sociological perspective. It adds to the literature on alternative accounts by using stories, media, government reports and other sources to holistically build a narrative grounded in a current and imaged social order.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

This paper aims to contribute to an understanding of the process of the construction of the professional businessman in Britain in the early twentieth century.

Two books authored by the prominent British industrialist Sir Samuel Turner III are analysed as a form of contemporaneous discourse. This allows for examination of the texts as a particular genre of social media within their social, economic and political contexts.

Sir Samuel Turner III derived the elite status from his family’s standing as a prominent Lancashire, church-going, industrial dynasty. The role of business and the businessman as a professional are recast as the means to restore Britain to its former pre-World War I glory – a position that continues to resonate in a variety of contexts today.

The paper contributes to our understanding of the construction of the social world through discourse. While Turner’s ideology of the relationship between labour, capital, business and society may appear quaint to our twenty-first-century experiences, it is nevertheless an important reminder that the elite voice influences political and social action.

This chapter considers the toxic chemical asbestos as a salient example of the ever-widening gap in achieving the paradoxical aspirations of ensuring a high-quality environment and a healthy economy espoused in the Agenda 21 principles arising from the Earth Summit in 1992. In particular, this chapter reviews the scrutiny proposed around the production of toxic components and the disposal of poisonous and hazardous wastes. Despite an increase in global regulation, the elimination of asbestos mining, production and disposal of waste has not been achieved globally. We consider the various non-government and supranational organisations that provide commentary and responses to the global asbestos issue, as well as, a sample of key campaigns and corporate exemplars to highlight issues of governance and risk.

This paper looks at a resource allocation technique used in the public sector reforms of Indonesia, a developing country, which involves decentralisation of fiscal responsibilities. The decentralisation occurred to quell secessionist aspirations of resource‐rich regions. To enable all regions to participate in regional autonomy, an elaborate system of equalisation grants was introduced to compensate for regional inequities. These grants rest on notions of ‘Western rationalism’ which value the role of calculative apparatus to achieve a sense of objectivity. We demonstrate that the equalisation formula used to determine grants is calculated using a series of estimates, proxies and indices. Hence, the formula, which determines the resource allocation for a region, obfuscates several compounding subjectivities. In this way, the politically contentious resource allocations can be perceived as objective so that the outcomes can be afforded legitimacy and authority necessary to assuage regional disputes.

The purpose of this paper is to examine the process of social reporting as a proactive management strategy to bridge the divide between the social and the economic.

In July 2002 British American Tobacco (BAT) launched its first social report coinciding with the release of the WHO's Framework Convention on Tobacco Control. A case study, utilizing textual analysis of publicly available documents examined through a legitimacy perspective, was used to explore this issue.

This paper asserts that the process, guidelines and assurance employed by BAT for its social report are a management strategy to enter the contested domain of public policy.

Since this research is limited to BAT's 2001/2002 Social Report and supporting documents, further research could include interviews with key players or a longitudinal study to compare and contrast the social reporting practices of BAT over time.

The tobacco industry has been heavily criticised and is now facing control via global regulation. In this context the WHO, as a multilateral body exercising regulatory powers, extends the notion of stakeholders that have the potential to exert pressure on the “legitimacy” of an organisation.

The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability.

The notion of sacred and secular is explored as a dualism that limits theological insights at the socio‐political level. By rejecting dualism, liberation theology presents an alternative ontological stance.

Studies in critical accounting have focussed on the repressive nature of accounting. This paper provides critical accounting with a theological insight that has the potential to inform an emancipatory or enabling accounting project.

Enabling accounting has been studied from the perspective of gender, class, ethnicity and environment. Adopting liberation theology as a critical perspective provides a means of critiquing extant accounting practice from the episteme of the economically marginalised and a Christian mandate for who to enable and why