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This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

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 instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

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 Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.

The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.

The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.

The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.

The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.

This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.

The purpose of the study is to find out the impact of Digital Financial Inclusion (DFI) on economic growth [(Industrial Production Index (INDP)] of Bangladesh.

Using the monthly data over the period 2018 M12 to 2021 M12, this study applied the Auto-regressive Distributed Lag (ARDL) model to assess the effect of DFI indicators on INDP. The secondary data was collected from the Bangladesh Bank and CEIC Global Economic Data.

The study found that the majority of DFI indicators are positively associated with INDP. From the short-run ARDL, it is seen that one unit positive increase in Point of Sales Transactions (POST) can increase the INDP by 0.055 units. From the long-run ARDL, it is seen that POST and e-commerce transactions (ECOMT) have a significant positive impact, while Automated Teller Machine Transactions (ATMT) have a significant negative effect on INDP. One unit increase in POST and ECOMT increases INDP by 0.13544 and 0.11611 units, respectively.

During the era of the fourth industrial revolution, the findings will be beneficial for policymakers, financial technology service providers, manufacturers, consumers, corporations and investors as they pave the way for a more inclusive approach to financial transactions for economic growth.

The study’s novelty is that it explored the influential DFI indicators and shed light on both short-run and long-run relationships between the indicators and macro-economy from the context of a developing nation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0306

An “open communication culture” in the workplace is considered a key contributor to high-quality interaction and providing means to address problems at work. We study how the ideals of “open communication” operate in healthcare.

We use discourse analysis to investigate the audio-recorded data from 14 workshop team discussions in older people services.

We found four imperatives concerning the interactional conduct of their colleagues in problematic situations that nursing professionals prefer: (1) Engage in direct communication and avoid making assumptions, (2) Address problems immediately, (3) Deal directly with the person involved in the matter and (4) Summon the courage to speak up. Through these imperatives, the nursing professionals invoke and draw upon the “open communication” discourse. Although these ideals were acknowledged as difficult to realize in practice and as leading to experiences of frustration, the need to comply with them was constructed as beyond doubt.

Workplace communication should be enhanced at a communal level, allowing those with less power to express their perspectives on shaping shared ideals of workplace interaction.

The expectation that an individual will simply “speak up” when they experience mistreatment by a colleague might be too much if the individual is already in a precarious position.

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

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

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 considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.