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Purpose: The 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/approach: The 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. Findings: In 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/value: This 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. [ABSTRACT FROM AUTHOR]

Abstract: Evidence supporting the practice of skin‐to‐skin contact and breastfeeding soon after birth points to physiologic, social, and psychological benefits for both mother and baby. The 2009 revision of Step 4 of the WHO/UNICEF “Ten Steps to Successful Breastfeeding” elaborated on the practice of skin‐to‐skin contact between the mother and her newly born baby indicating that the practice should be “immediate” and “without separation” unless documented medically justifiable reasons for delayed contact or interruption exist. While in immediate, continuous, uninterrupted skin‐to‐skin contact with mother in the first hour after birth, babies progress through 9 instinctive, complex, distinct, and observable stages including self‐attachment and suckling. However, the most recent Cochrane review of early skin‐to‐skin contact cites inconsistencies in the practice; the authors found “inadequate evidence with respect to details … such as timing of initiation and dose.” This paper introduces a novel algorithm to analyse the practice of skin to skin in the first hour using two data sets and suggests opportunities for practice improvement. The algorithm considers the mother's Robson criteria, skin‐to‐skin experience, and Widström's 9 Stages. Using data from vaginal births in Japan and caesarean births in Australia, the algorithm utilizes data in a new way to highlight challenges to best practice. The use of a tool to analyse the implementation of skin‐to‐skin care in the first hour after birth illuminates the successes, barriers, and opportunities for improvement to achieving the standard of care for babies. Future application should involve more diverse facilities and Robson's classifications. [ABSTRACT FROM AUTHOR]