Purpose – The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research question of interest to...

Purpose – The first aim of this paper is to present the methods developed by one of the co‐authors to render visible the complexity of intellectual capital (IC). These were developed to make relationships between IC elements and value creation accessible to managers seeking to act on IC. The...

Purpose: This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19. Design/methodology/approach: This is a single case study framed by Foucault's...

Purpose: The authors unpack the critical role of rhetoric in developing and justifying the New Zealand (NZ) government's coronavirus disease 2019 (COVID-19) lockdown strategy. Design/methodology/approach: Using Green's (2004) theory of rhetorical diffusion, the authors analysed government...

Purpose: This paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential of accounting. Design/methodology/approach: We apply Jacques Rancière's concept of politics and build on...