Purpose The purpose of this paper is to offer a new and more elaborate view of the relationship between information and knowledge in accountability settings. Design/methodology/approach The study investigates how knowledge is accomplished when accountability is demanded. The “knowing-in-practice” perspective (Lave, 1988; Orlikowski, 2002; Pentland, 1992) is introduced to theorise knowledge as the ability to purposefully go on with practice and information as a resource that may contribute to this knowledge. Empirically, the study investigates Nordic investors’ engagement with companies addressing environmental, social, and governance issues. Findings The findings illustrate how information may contribute to knowledge in an accountability setting. Whether or not the information contributes to knowledge in the accountability setting depends on the information’s origin, convergence with other accounts, and use in contradicting and disproving executives’ information. The analysis also shows how knowledge in accountability settings may be achieved without information – for example, by enacting theories. Research limitations/implications The study suggests that research should more carefully distinguish between knowledge and information. According to the perspective used here, knowledge is the ability to purposefully go on with practice. Information is one of many resources that can contribute to knowledge. Practical implications This study provides insight into the relationship between accounting systems and the practice of demanding accountability. Such understanding is valuable when designing accounts-based governance and civil regulation, such as for addressing sustainability issues, as in this study. Originality/value The study challenges the view of knowledge as a representation or factual commodity, and provides a new and more elaborate view of the relationship between information and knowledge in accountability settings by introducing the knowing-in-practice perspective to the accounting literature.

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Organising waste disposal to achieve waste recovery, i.e. circular solutions, requires the active participation of citizens (Hänninen, 1995). For this purpose, schemes are put in place to "make up", and shape, circular consumers who will return waste. These schemes tend to rely on calculative mechanisms to influence individuals' decision-making in the desired direction. The present work studies one such government-mandated scheme, the Swedish deposit-refund system for beverage containers. The deposit-refund incentive requires customers purchasing a beverage to pay a deposit which is refunded if/when the beverage container is handed in for recycling. Using focus groups to study Swedish young adults subject to the scheme, the study aims to expand academic knowledge of the role of accounting, and particularly personal accounting, within circular schemes. The study finds that the official scheme rarely succeeds in imposing its deposit-refund accounting categories. Instead, there are plentiful examples of what Zelizer (1994) calls "counter earmarking", i.e. personal accounting at odds with the official scheme. Exploring the young adults' counter earmarking practices, the study shows the difficulty of imposing an accounting ideology onto individuals.