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A research project exploring emerging student needs explored six aspects of student life: living, learning, working, playing, connecting and participating.

A modified version of the University of Houston’s “Framework Foresight” method was used to explore the future of six aspects of future student life. The resulting scenarios were analyzed for their implications, including the use of the World Café technique, and ultimately led to the identification of nine emerging student needs.

Nine specific emerging needs of future students could be used strategically by institutions of higher education to guide and inform planning and to generate innovative ideas for university offerings. Specific examples of offerings that would meet the projected future needs are recommended.

In terms of research limitations, the paper is focused on the needs of students and does not purport to be an exhaustive analysis of all of the issues influencing higher education. It views the future of higher education through the lens of students and their emerging needs.

The paper is intended for educators, researchers and administrators to provide insight on how the needs of students, their key customers, are evolving.

This piece explores student life in its totality as way to more accurately identify student needs in the future.

The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda.

The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting.

Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR.

Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally.

Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.

The idea of implementing supply chain management (SCM) principles for the construction industry was embraced by construction stakeholders to enhance the sector's performance. The analysis from the literature revealed that the implementation of SCM in the construction industry enhances the industry's value in terms of cost-saving, time savings, material management, risk management and others. The construction supply chain (CSC) can be managed using the pull or push system. This chapter also discusses the origin and proliferation of SCM into the construction industry. The chapter revealed that the concept of SCM has passed through five different eras: the creation era, the use of ERP, globalisation stage, specialisation stage and electronic stage. The findings from the literature revealed that we are presently in the fourth industrial revolution (4IR) era. At this stage, the SCM witnesses the adoption of technologies and principles driven by the 4IR. This chapter also revealed that the practice of SCM in the construction industry is centred around integration, collaboration, communication and the structure of the supply chain (SC). The forms and challenges hindering the adoption of these practices were also discussed extensively in this chapter.

Discourse concerning the most effective way for enterprises to offset environmental impacts is well established. While certain approaches like the Triple Bottom Line (TBL) have gained widespread acceptance, other initiatives like introducing the Carbon Tax in Australia have not been successful. This study examines the practical implementation of two environmental accounting models, the TBL and Carbon Tax, analysing their benefits and drawbacks and focusing on their application within the Australian accounting system. Using discourse and content analysis within two case studies of two different sectors – the banking sector (Westpac) and the manufacturing sector (BlueScope), this research contributes to the discourse concerning the implementation of such disclosures and how models such as the TBL and Carbon Tax initiative could be effectively used in practice. The results show that the implementation of the TBL was more widely adopted and seen as a positive factor in determining the company's environmental impact as viewed by investors. The Carbon Tax was initially adopted less frequently until modifications were made to allow for voluntary compliance. This was due to the misalignment of the cost of the tax with the financial priorities of each sector. Furthermore, the study suggests that a more comprehensive approach that leverages the strengths of both models to complement each other within an integrated framework may be the best solution for organisations seeking a more systemic approach to environmental disclosures and offsetting in their supply chain network.

The purpose of this paper is to propose voyeurism as one possible lens to analyse the experiential nature of dark tourism in places of socio‐political danger, thus expanding psychoanalytic understandings of those who travel to a “dark” place.

Freud's and Lacan's theories on voyeurism are used to examine the desire to travel to and gaze upon something that is (socially constructed as) forbidden, such as a place that is portrayed as being hostile to international tourists. A qualitative and critical analysis approach is employed to examine one tourist's experience of travelling to Iran and being imprisoned as a result of taking a photograph of what he thought was a sunrise but also pictured pylons near an electrical plant.

The authors' analysis of the experiences of this tourist in Iran reveals that tourism, in its widest sense, can be experienced as “dark” through the consumption and performance of danger. This finding moves beyond the examination of dark tourism merely as “tourist products”, or that frame a particular moment in time, or are merely founded on one's connection to or perception of the site.

Whilst the authors recognise the limitations of the case study approach taken here, and as such, generalisations cannot be inferred from the findings, it is argued that there is merit in exploring critically the motivational and experiential nature of travel to places that may be considered forbidden, dangerous or hostile in an attempt to further understand the concept of dark tourism from a tourist's lived perspective.

As the authors bring voyeurism into the debate on dark tourism, the study analyses the voyeuristic experiences of a dark tourist. In short, the authors argue that the lived and “deviant” experiential nature of tourism itself can be included in the discussion of “dark tourism”.

millennium, n. Period of a thousand years, esp. that of Christ's reign on person on earth (Rev. xx.1–5); (fig.) period of good government, great happiness & prosperity. Hence ∼AL a. [f. L mille thousand + annus year, on anal. Of biennium two years' space] (Oxford Dictionary 1964, p. 768). The Millennium is not a foreign fad. It is a cultural metaphor — admittedly an arbitrary one (Jull 1998, p. 20). (I)mperialism, as we shall see, lingers where it has always been, in a kind of general cultural sphere as well as in specific political, ideological, economic, and social practices (Said 1994, p. 4).

Examines the issues arising from the enforcing of a Western form of accountability on the Australian Aboriginal and Torres Strait Islander (ATSI) peoples. Aboriginal organizations such as the ATSI Commission (ASTIC) are set up under a policy of self‐determination. Policy makers need to balance the tension between the policy of self‐determination and the need for accountability. This tension may be expressed as a conflict between Aboriginal organizations’ (or agents’) accountability to governments (or principals) and their responsibility to “higher principals”, their “Dreaming Law”. Seeks an understanding of Aboriginal culture and highlights areas of conflict between systems of financial accountability and Aboriginal culture. Unless systems of accountability applied to the Aboriginal context take into account Aboriginal culture, they can be disempowering and alienating. Recommends further dialogue with the ATSI peoples to develop a more enabling form of accountability.

The focus of lean has increasingly moved from a tools-based to a systems-based approach with particular emphasis on people. However, a conceptual framework for this is lacking. The people value stream concept provides a starting point for further discussion, research and practical application in this area.

In this conceptual paper, the author draws on their extensive experience with lean through 30 years of researching, leading and consulting in lean transformations.

The people value stream concept is presented together with a series of theoretical, practical and social implications for its application. These include: a rethinking of the role of executives in lean organisations; the importance of people and their experience of work; how the issue of wasted human potential might be addressed; how lean can further evolve; how, in addition to products, people can be made the focus in lean; and how pull and flow can be applied to the people value stream, including what competencies, learning and development, behaviours, accountability, social support and mental and physical wellbeing, are required or should be provided to employees throughout their careers.

This paper widens the existing discussion of people within lean. To the best of the author’s knowledge, for the first time in an academic paper, it discusses this within a lean context by proposing a conceptual people value stream model.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

This paper explores the role of accounting and accountability techniques in contributing to Australia’s border industrial complex.

We use the political thought of Behrouz Boochani to explore the role that accounting techniques play at the micro and macro level of his dialectic of alienation and freedom. Firstly, we explore the accounting and accountability techniques detailed in Boochani’s No Friend but the Mountain, which gives an account of his life in Manus Prison, and the accounting techniques he experienced. Secondly, we explore the discourse of alienation created within the annual reporting of the Australian Federal Government regarding the border industrial complex.

We argue that the border industrial complex requires the alienation of asylum seekers from their own humanity for capital accumulation, and that accounting and accountability techniques facilitate this form of alienation. These techniques include inventorying, logging and queuing at the micro level within Manus Prison. This alienates those trapped in the system from one another and themselves. Techniques also include annual reporting at a macro level which alienates those trapped in the system from the (White) “Australian Community”. However, these techniques are resisted at every point by assertions of freedom.

We illustrate the role of accounting in accumulation by alienation, where the unfreedom of incarcerated asylum seekers is a site of profit for vested interests. But also that this alienation is resisted at every point by refusals of alienation as assertions of freedom. Thus, this study contributes to the accounting literature by drawing from theories of alienation, and putting forward the dialectic of alienation and freedom articulated by Boochani and collaborators.