This paper critically examines the implications for Nigeria’s indebtedness of neoliberalism as a neo-colonial dependency concept and International Public Sector Accounting Standards (IPSAS) as a technology of a new form of economic imperialism. As Nigeria’s huge oil and gas revenues continue to be lost to corruption, the country relies on loans from Paris Club countries and International Financial Institutions (IFIs), notably the World Bank. In 1999, when the country changed from military to democratic governance, Nigeria’s debt to the Paris Club and the World Bank was $30bn. With pressure from the Paris Club and the World Bank to repay its debts, the new democratic Nigerian government sought debt forgiveness and rescheduling. Although the World Bank, representing the creditors in debt negotiation, does not go into specific accounting standards to be adopted by debtor nations, the Bank does require Nigeria to embrace neoliberal economic reforms (including public sector reporting framework that produces consistently relevant and reliable financial information – which denotes IPSAS). Despite the partial debt forgiveness, repayment of the balance of the debt and adoption of IPSAS, Nigeria remains endemically corrupt, relies on loans from powerful nations and IFIs, and has again become debt-laden. Contrary to neoliberal assumptions therefore, we provide the evidence that better accounting may not necessarily be a panacea for economic development.
keywords: نئولیبرالیسم | موسسات مالی بین المللی (IFIS) | حسابداری بین المللی بخش دولتی | استانداردها (خود) | فساد | شفافیت و پاسخگویی | Neoliberalism | International Financial Institutions (IFIs) | International Public Sector Accounting | Standards (IPSAS) | Corruption | Transparency and Accountability

This special issue on Accounting and Social Impact consists of two parts that will be hosted in separate issues of the journal. Here in part I we introduce the concepts and themes of social impact, before analyzing how the exposure of researchers to impact assessment regimes introduces pressures on researchers to seek specific kinds of impact. We go on to discuss the various contributions included in this issue that cover themes of accountability, sustainability, control and gender in a diverse range of organizational forms that sit in the spheres of the public, private and third sectors. The second part, in a later issue, will examine how accountability, power and control issues create impacts in non-governmental and other not-for-profit organizations.

The purpose of the paper is to provide theoretical and empirical insights into NGO accountability in the context of public sector accounting. We present a case study of two advocacy Italian NGOs which act as informational surrogates in the accountability relationship between local governments and the civic public. We extend the concept of surrogate accountability by integrating accounting education as one of its features. Alongside making data accessible, NGOs in our case explain accounting terms and organise educational events. By doing so, they aim to “repair” the weak information link in the accountability mechanism of local governments.
keywords: آموزش حسابداری انتقادی | پاسخگویی به سازمان های غیر دولتی | دولت باز | پاسخگویی عمومی | پاسخگویی جایگزین | شفافیت | Critical accounting education | NGO accountability | Open government | Public accountability | Surrogate accountability | Transparency

Objectives: In this concept analysis article, we will clarify the concept “self-management of cancer pain” by identifying related antecedents, attributes, and consequences to further refine the conceptual and operational definitions of the concept. Design: A review was conducted.
Review/Analysis Methods: The Walker and Avant method was used for this concept analysis. Data sources: CINAHL, PubMed, and PsycInfo were searched systemically.A total of eight studies on “selfmanagement of cancer pain or self-care of cancer pain” published between 2004 and 2019 were identified.
Results: Attributes for self-management of cancer pain include self-efficacy, integration of methods for pain relief into daily life, decision-making related to pain management, process for solving pain-related issues, and initiation of interactions with healthcare professionals. Antecedents include knowledge regarding pain assessment and management, cognitive abilities, motivation, undergoing pain treatment, patient education and counseling, social support, and accountability from all parties involved. Consequences include pain control, improved quality of life, and increased opioid intake.
Conclusions: Self-management of cancer pain was reported to be a self-regulation process with the aim to encourage patients to use skills attained through development of self-efficacy, so they can actively participate in their pain management. This outcome may enhance their quality of life by decreasing their pain, depression, and anxiety and increasing the availability of social support.

This study explores dairy farmers’ accounts of farm animals in a context heavily influenced by the concept of farm animal welfare (FAW). We illustrate how external demands linked to FAW, performance concerns, and proximity to animals shape farmers’ formal and cognitive accounts of animals. We explain how different accounts underlie farmers’ accountability for animals. Using FAW as an example of a referent concept, we propose that accountability can be limited conceptually by its referent. This limit is not a matter of its (in)ability to account fully for all lived experiences. Rather, it is a matter of what one is or is not accountable for—such as the mortality rate but not culling—as well as assumptions regarding the referent—such as the nature of animal welfare and how it can be assessed and safeguarded. Even when it is conceptually bounded in this way, self-accountability has potential to alter farming practices by reflecting on caring about animals and on what this implies for oneself and the animals.
keywords: رفاه حیوانات مزرعه | حسابداری | مسئوليت | حیوانات | محدودیت پاسخگویی | اهميت دادن | Farm animal welfare | Accounting | Accountability | Animals | Limits of accountability | Care