The performativity of accounting: advancing a Posthumanist understanding

Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

Relational Agency of University Teachers of Chinese as a Second Language: A Personal Network Perspective

Relational agency is pivotal for understanding how language teachers seek and utilize relational resources in different contexts and grow to be agents of change amid various educational challenges. This study explored how three university teachers of Chinese as a second language (CSL) enacted their relational agency to enhance their research capacity and sustain their professional development. Data on their personal network development was collected through concentric circle interviews, life-history interviews and written reflections over three months. Thematic analysis was adopted for iterative coding and interpretation of the data. The findings revealed that teachers’ personal networks provided them with value guidance, emotional support and academic support, which exerted differential levels of impact on them to make agentic choices and actions. The study suggests that personal network analysis may serve as a suitable theoretical lens to achieve a multi-layered understanding of relational agency. The study also calls for more efforts to create learning opportunities and spaces in the relational context for teachers to build their career as agentic academics in language teacher education and development programs.

People’s Relational Agency in Confronting Exclusion in Rural South India

Social exclusion is considered critical for understanding poverty, livelihoods, inequality and political participation in rural India. Studies show how exclusion is produced through relations of power associated with gender, caste, religion and ethnicity. Studies also document how people confront their exclusion. We use insights from these studies – alongside science and technology studies – and rely on life history narratives of ‘excluded’ people from rural Tamil Nadu, to develop a new approach to agency as constituted by two contrasting ways of relating: control and care. These ways of relating are at once social and material. They entangle humans with each other and with material worlds of nature and technology, while being mediated by structures such as social norms and cultural values. Relations of control play a central role in constituting exclusionary forms of agency. In contrast, relations of care are central to the agency of resistance against exclusion and of livelihood-building by the ‘excluded’. Relations can be transformed through agency in uncertain ways that are highly sensitive to trans-local contexts. We offer examples of policy-relevant questions that our approach can help to address for apprehending social exclusion in rural India and elsewhere.

Forests for Participatory Democracy: Emergent Patterns in the Interaction of Actors and Space in a Community-Based Sustainable Forestry Project in San Francisco Libre, Nicaragua

<p>The host of literature on community-based sustainable forestry initiatives cites a profound schism between theory and the actual devolution of power and conservation of natural environments. This thesis set out to analyze the workings of power in a decentralized sustainable forestry project in San Francisco Libre, Nicaragua, and to account for how the myriad relevant actors influence, and are influenced, by the interactions and opportunities that arose. Taking a co-constructivist, relational approach, the case study undertaken found sustainable forestry and participatory democracy to be co-constitutive. However, where modernity has been touted for freeing society from the constraints of the natural world through science and technology, the very democracy and sustainability these initiatives are striving for are constrained by the modern framework upon which many of our institutions are built. By abandoning such nature vs. society dichotomous frameworks, socio- political initiatives can better account for the place-based, relational agency human and non-human actors share, and therefore create more effective, participative democratic institutions.</p>

Forests for Participatory Democracy: Emergent Patterns in the Interaction of Actors and Space in a Community-Based Sustainable Forestry Project in San Francisco Libre, Nicaragua

<p>The host of literature on community-based sustainable forestry initiatives cites a profound schism between theory and the actual devolution of power and conservation of natural environments. This thesis set out to analyze the workings of power in a decentralized sustainable forestry project in San Francisco Libre, Nicaragua, and to account for how the myriad relevant actors influence, and are influenced, by the interactions and opportunities that arose. Taking a co-constructivist, relational approach, the case study undertaken found sustainable forestry and participatory democracy to be co-constitutive. However, where modernity has been touted for freeing society from the constraints of the natural world through science and technology, the very democracy and sustainability these initiatives are striving for are constrained by the modern framework upon which many of our institutions are built. By abandoning such nature vs. society dichotomous frameworks, socio- political initiatives can better account for the place-based, relational agency human and non-human actors share, and therefore create more effective, participative democratic institutions.</p>

Allies, access and (collective) action:

Contrary to popular media tropes of the ‘young, lone, male refugee’ arriving at Europe’s borders, Greece has in fact seen a steady flow of young refugee women arriving since 2015. While many wish to engage in post-compulsory (15+) education, in order to gain valuable skills and enjoy new freedoms, various factors make it difficult to do so. Based on eight months of ethnographic fieldwork – involving semi-structured interviews with refugee youth (aged 15-25) and other stakeholders – this paper details young refugee women’s expressions of collective and relational agency as they navigate educational constraints. These constraints primarily stem from tensions in micro-level relationships with family, peers and teachers which result from, or are exacerbated by, the conditions of ‘unsettlement’. Young refugee women’s navigational tactics involved finding and shaping alternative learning opportunities, educating peers and leveraging collective strength. The paper concludes with implications and recommendations for gender-sensitive educational initiatives.s.

Educational interventions for shared decision making and the role of patient agency: A Systematic Review

Background: Shared decision making is critical to patient-centered care and yet there is limited consensus on effective teaching approaches for training physicians in this domain. As a collaborative process in which the patient and physician co-create a decision, patient and relational agency may be important contributors and studies with patient-reported outcomes may identify successful approaches and determine gaps in pedagogy. The authors conducted a systematic review of educational interventions for shared decision making, focusing on patient-reported outcomes and consideration of agency. Methods: Ovid MEDLINE, Embase, and Web of Science were searched for studies describing educational interventions with patient-level outcomes published between January 2000 and January 2020. Articles were excluded if they were not in English, included only patient interventions, or reported only physician outcomes. Quality assessment was performed using the Medical Education Research Study Quality Instrument (MERSQI). Data about the educational methods used were extracted and included studies were assessed for quality. Thematic analysis was performed to identify the potential role of agency. Results: 26 articles were identified describing 17 unique studies. Educational interventions were diverse in duration and content, with multiple components. Three-quarters of studies used role play or simulated patients and 82% included tools to facilitate shared decisions. Although no articles explicitly discussed facilitating agency as a component of the intervention or as an outcome, one qualitative study demonstrated themes of patient and relational agency. Conclusions: Educational interventions included small group discussion, decision aids, role play, and simulated patients, and improved a range of patient outcomes, but our study included only studies including practicing physicians, limiting applicability to trainees and other health care providers. Interventions have not included explicit instructional design around agency, but qualitative analyses demonstrated interventions may facilitate agency and shared decision making. Future instructional strategies should consider the complexity inherent in co-constructing decisions.

Post-PhD Researchers’ Trajectories and Networking: The Mediating Role of Writing Conceptions

The present study used a longitudinal mixed-method design to investigate the relationship between post-PhD researchers’ writing conceptions and their experiences, scholarly trajectory, and networking capabilities. A total of 134 Spanish post-PhD researchers answered the Post-PhD Experience—Survey scales on Academic Writing and Social Support. One year later, a subsample of 21 participated in retrospective multimodal interviews, in which visual methods (Journey and Network Plots) were applied to analyse their writing trajectories during this period of time. The person-centred analysis revealed three post-PhD profiles regarding writing conceptions and evidenced differences among them in the way they participate in the research community and interact with other researchers. Qualitative results suggest the post-PhD researchers in each profile position themselves in the community differently and subsequently engage in distinctive writing experiences. The study provides evidence of how writer profiles appear to mediate trajectories and networking, something not evident when using only sectional designs. Relational agency is revealed to be an important aspect of productive writers. Pedagogical implications are discussed, particularly the need to promote writers’ awareness on how their writing conceptions intertwine with their strategic management of research writing practices in different contexts.