Social Accounting Research as If The World Matters: An essay in postalgia and a new absurdism

This essay is intended as a self-reflective, auto-critique of the ‘social accounting community’. The essay is directed at the academic community of accountants concerned with social accounting. This `community' is predominantly concerned with English language accounting journals and is preoccupied with the social and environmental practices of the larger private sector organisations. The essay is motivated by a concern over our responsibilities as academics in a world in crisis and a concern that social accounting is losing its energy and revolutionary zeal. This community's social accounting endeavours have taken place in almost complete ignorance of the activities and developments in non accounting communities and, in particular, developments in the public and third sectors. The essay reaches out to the public and third sector work and literature as an illustration of one of the ways in which ‘our’ social accounting can try to prevent itself from becoming moribund.

Sexing up the city in the international beauty contest: the performative nature of spatial planning and the fictive spectacle of place branding

This paper responds to recent calls for more academic research and critical discussion on the relationship between spatial planning and city branding. Through the lens of Liverpool, the article analyses how key planning projects have delivered major transformations in the city's built environment and cultural landscape. More specifically, in concentrating on the performative nature of spatial planning it reveals the physical, symbolic and discursive re-imaging of Liverpool into a 'world class city'. Another aspect of the paper presents important socioeconomic datasets and offers a critical reading of the re-branding in showing how it presents an inaccurate representation of Liverpool. The evidence provided indicates that a more accurate label for Liverpool is a polarised and divided city, thereby questioning the fictive spectacle of city branding. Finally, the paper ends with some critical commentary on the role of spatial planning as an accessory to the sophistry of city branding.