Meditari Accountancy Research: Volume 32 Issue 5

How accounting can shape a better world: framework, analysis and research agenda

Garry D. Carnegie, Delfina Gomes, Lee D. Parker, Karen McBride, Eva Tsahuridu

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and…

Moral underpinnings of accounting for nature in the global North

Leanne J. Morrison, Trevor Wilmshurst, Peter Hay

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the…

The Middle Path in Buddhism and its lessons for accounting

Kinley Wangchuk, Leanne J. Morrison, Glenn Finau, Sonam Thakchoe

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to…

Accounting for a better world: towards a conceptual framework to enable corporate reporting to contribute to the sustainability of the good life

Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini, Falconer Mitchell

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental…

An institutionalist political-economy perspective on social and environmental accounting

Manuel Castelo Castelo Branco, Delfina Gomes, Adelaide Martins

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…

Recovering the dormant values of accounting to navigate the challenges of the 2030 agenda and beyond

Francesca Castaldo, Pasqualina Porretta, Stefania Zanda

This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show…

Sharing our account of journeying through Jindaola: an Aboriginal way towards decolonising educators

Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac, Mona Nikidehaghani

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the…

Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals

Sanja Pupovac, Mona Nikidehaghani

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the…

Accounting as a social and moral practice: bridging cultures, balancing Indigenous factors, and fostering social accountability

Anil K. Narayan, Marianne Oru

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

Bridging the gap: sustainable development goals as catalysts for change in accounting education and society

Erin Jade Twyford, Sedzani Musundwa, Farzana Aman Tanima, Sendirella George

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations…

Looking within: cultivating compassion for shaping sustainable mindsets in accounting education

Lisa Powell, Nicholas McGuigan

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as…

Rethinking accounting education for a sustainable future: charting a course for sustainable development goals 2030

Radiah Othman, Rashid Ameer

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…

Visualising accountability: nurturing care and trust

Lídia Oliveira, Ana Caria, Diogo Nunes

Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders…

Accounting for biodiversity and extinction: virtue rhetoric to change the world for the better

Sri Pujiningsih, Helianti Utami

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary…

A proposal for a balanced scorecard for the water utilities sector to address the United Nations sustainable development goals

Helena I.B. Saraiva, Maria do Céu Alves, Vítor M.S. Gabriel, Sanjaya Chinthana Kuruppu

The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the…

The interface between traditional organisational practices and a World Bank-led performance management reform

Mahmud Al Masum, Lee Parker

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a…

Insights into the application of AI-augmented research methods for informing accounting practice: the development – through AI - of accountability-related prescriptions pertaining to seasonal work

Bronwyn Eager, Craig Deegan, Terese Fiedler

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations…