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ESSAYS In a time of rising anti-Asian hate and a renewal of anti-Black racism, Black and brown solidarity is of critical importance. Political pundits and activists alike have emphasized the [...]

ABSTRACTThis commentary was prompted by a call to consider how our research can give voice to the managed diversity in accounting and contribute to more emancipatory outcomes. Despite numerous developments and initiatives in the name of EDI in accounting, inequalities persist. Reflecting on both our own prior research and a longstanding body of work in this field, we highlight how socialisation processes, discourses and language, spatial management of diversity and prevailing understandings of merit subtly operate together to create a complex set of loops that stymie diversity and inclusion efforts. These loops result in referencing new ideas or practices around diversity and inclusion, back to dominant and exclusionary beliefs about how work and individuals are valued. We contend that the management of diversity, and socialisation processes reinforce individualising ideas of self-worth and identity, and this can cause anxiety about voicing difference and diverse individuals may instead internalise a pressure to fit in.

To purchase or authenticate to the full-text of this article, please visit this link: http://dx.doi.org/10.1111/j.1468-0408.2007.00430.x Byline: Nina Sharma (1) Keywords: VFM reports; accountability; impression management; PAC hearings; negotiation Abstract: This paper explores the interactions, mediations and interrogations at play by the different actors involved in the final stages of the Value for Money reporting process. The VFM auditing arena is a complex setting with groups of actors carrying out various and at times, conflicting roles. Drawing on the dramaturgical writings of Goffman, the paper examines the ways in which these actors create and manage impressions of themselves. Differences in style, tone and rhetoric are analysed to understand the way in which key parties perform to their audiences. The paper shows how the cautionary style of VFM reports is mediated with the auditees and then elaborated and improvised by the Public Accounts Committee to construct drama into the final accountability process. It is argued that through the process of writing and presenting VFM reports, auditors, MPs and auditees perform roles to manage their identities and address expectations of their audiences. Author Affiliation: (1)Cardiff Business School Article note: Address for correspondence: Nina Sharma, Cardiff Business School, Cardiff University, Aberconway Building, Colum Drive, Cardiff CF10 3EU, UK. e-mail:, SharmaN@cf.ac.uk

The article focuses on the robbery and its after-affects from multiple perspectives.