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This paper asks: how does smart-contracting think through the knotted relation between freedom and captivity expressed in contract? Contrary to the transcendental register of universalist humanity and right contemporary imaginations of justice deliriously describe, this paper triangulates between contract, free will, and the slave to consider how the time of slavery persists in and as the exchange protocols encoded on blockchain platforms. The stakes here concern a need to track the deep continuity of anti-Blackness, white supremacy and their associated legal constructs as they replicate within the "extra-legal" field of digital exchange protocols, before ending with a challenge to the grammar of credit, labor and right the slave's emancipation is always forced to rhetorically work through. [ABSTRACT FROM AUTHOR]

Social impact accounting is a significant issue for social economy organizations (SEOs), such as associations, foundations, social enterprises, social cooperatives, and other nonprofit organizations that aim to be transparent and accountable. The academic accounting literature addresses theoretical and empirical contributions on the methods and tools of measurement, assessment, and reporting of social impact. However, there are few contributions on the emerging topic of the digitalization of the social impact accounting process. Preliminary research analyses consider digital tools such as distributed ledgers including blockchain, big data, artificial intelligence, and the Internet of Things as innovations that allow SEOs to be more accountable and transparent with their social impacts and value created. The increased attention to these technologies opens the way for new and multidisciplinary research questions on this topic. [ABSTRACT FROM AUTHOR]