Explore the vast range of titles available.

PurposeThis paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.Design/methodology/approachPublicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.FindingsAccounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.Originality/valueThis paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Public welfare programs have played a central role in providing support for the disabled in Australia since the early twentieth century. This study examines the role that discursive regimes of accounting and accountability played in such programs between 1909 and 1961, focusing on the Means Tests employed. The study reveals the array of implications of the accounting techniques that governed the identification of the disabled and often overrode a duty and ethic of care. Applying a Foucauldian perspective, the study explores how accounting practices associated with the disability support program were instrumental in identifying desired targets for austerity and the refusal of care. The findings review how accountability assisted the government to construct identities that facilitate the ability of the State to subject the disabled to continuous monitoring and observation. Further, the article reveals how techniques of accounting functioned as a \"technology of the self\" and facilitated the process of transforming individuals into subjugated citizens.

PurposeThis paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.Design/methodology/approach This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.FindingsFindings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.Originality/valueThe case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

PurposeThe paper aims to investigate how accounting techniques, when embedded within data-driven public-sector management systems, mask and intensify the neoliberal ideological commitments of powerful state and corporate actors. The authors explore the role of accounting in the operationalisation of “instrumentarian power” (Zuboff, 2019) – a new form of power that mobilises ubiquitous digital instrumentation to ensure that algorithmic architectures can tune, herd and modify behaviour.Design/methodology/approachThe authors employ a qualitative archival analysis of publicly available data related to the automation of welfare-policing systems to explore the role of accounting in advancing instrumentarian power.FindingsIn exploring the automation of Australia's welfare debt recovery system (Robodebt), this paper examines a new algorithmic accountability that has emerged at the interface of government, technology and accounting. The authors show that accounting supports both the rise of instrumentarian power and the intensification of neoliberal ideals when buried within algorithms. In focusing on Robodebt, the authors show how the algorithmic reconfiguration of accountability within the welfare system intensified the inequalities that welfare recipients experienced. Furthermore, the authors show that, despite its apparent failure, it worked to modify welfare recipients' behaviour to align with the neoliberal ideals of “self-management” and “individual responsibility”.Originality/valueThis paper addresses Agostino, Saliterer and Steccolini's (2021) call to investigate the relationship between accounting, digital innovations and the lived experience of vulnerable people. To anchor this, the authors show how algorithms work to mask the accounting assumptions that underpin them and assert that this, in turn, recasts accountability relationships. When accounting is embedded in algorithms, the ideological potency of calculations can be obscured, and when applied within technologies that affect vulnerable people, they can intensify already substantial inequalities.

Purpose The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development. Design/methodology/approach A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal. Findings A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives. Originality/value This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

PurposeThe purpose of this paper is to critique the Australian Government's JobKeeper scheme and demonstrate how accounting rationalities were intertwined with the process of governing the nation during the COVID-19 pandemic.Design/methodology/approachAdopting a Foucauldian perspective, the authors make use of public discourse to draw attention to the centrality of accounting and quantitative techniques that were used to support government interventions during the pandemic.FindingsThe authors show that accounting numbers, techniques and quantitative information were mobilised by the government as a way of formulating and implementing the JobKeeper scheme, a program designed to minimise the economic impacts of COVID-19.Originality/valueThe authors demonstrate the centrality of accounting concepts as a rhetorical device and their use by government in times of crisis.

PurposeThe purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.Design/methodology/approachPremised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.FindingsWe show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.Originality/valueThis study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.

Localisation of humanitarian aid has emerged as a major issue after the World Humanitarian Summit in 2016 which emphasised the importance of locally-led response as a corrective to power imbalances in the humanitarian system. However, the practical complexities of localised humanitarian aid are yet to be fully discussed. This paper aims to examine the concept of localisation in humanitarian aid through a case study of a local non-governmental organisation, the Cambodian Children's Trust (CCT), in Cambodia. Drawing on the framework of localisation proposed by Baguios et al., (2021), we analyse the application of localisation of child protection programs run by CCT. We provide a holistic understanding of how localisation is conducted in practice, and the impacts it has on the wider humanitarian sector. Our study illustrates that power can be effectively developed to local entities and localisation with empowerment could be achieved despite highly challenging conditions.

Localisation of humanitarian aid has emerged as a major issue after the World Humanitarian Summit in 2016 which emphasised the importance of locally-led response as a corrective to power imbalances in the humanitarian system. However, the practical complexities of localised humanitarian aid are yet to be fully discussed. This paper aims to examine the concept of localisation in humanitarian aid through a case study of a local non-governmental organisation, the Cambodian Children's Trust (CCT), in Cambodia. Drawing on the framework of localisation proposed by Baguios et al., (2021), we analyse the application of localisation of child protection programs run by CCT. We provide a holistic understanding of how localisation is conducted in practice, and the impacts it has on the wider humanitarian sector. Our study illustrates that power can be effectively developed to local entities and localisation with empowerment could be achieved despite highly challenging conditions.

Purpose 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). Design/methodology/approach 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. Findings 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. Originality/value 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.