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This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

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.

This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative methodologies used in that literature.

This study uses a systematic review to examine prior empirical studies in sustainability reporting between 2000 and 2021.

This review contributes to sustainability research by identifying unexplored and underexplored areas for future studies, such as Indigenous people’s rights, employee health and safety practice, product responsibility, gender and leadership diversity. Institutional and stakeholder theories are widely used in the selected literature, whereas moral legitimacy remains underexplored. The authors suggest that ethnographic and historical research will increase the richness of academic research findings on sustainability reporting.

This review is limited to qualitative studies only because its richness allows researchers to apply various methodological and theoretical approaches to understand engagement in sustainability reporting practice.

This review follows a novel approach of bringing the selected studies’ scopes, theories and methodologies together. This approach permits researchers to formulate a research question coherently using a logical framework for a research problem.

This study aims to explore relationships among supervisors’ socialization behaviors, newcomers’ socialization outcomes, organizational commitment, and work outcomes in three large companies in Korea.

The research was conducted via an online survey in three large firms in Korea. The sample comprised newcomers who had worked for more than six months but less than one year in these firms. The collected data were analyzed using descriptive statistics and structural equation modeling (SEM).

Derived from SEM, the study’s results confirmed a causal relationship between supervisor’s socialization behaviors and newcomer’s work outcomes, which was fully mediated by newcomer’s socialization outcomes. However, organizational commitment was observed as a mediating variable, not a moderating variable. All types of supervisors’ socialization behaviors were related to newcomers’ socialization outcomes. Providing appropriate feedback, supporting newcomers’ development and improving social relationships were most strongly related to newcomers’ socialization outcomes.

This study proposed a rationale for the potential effectiveness of supervisor socialization behavior training. Related variables such as supervisor training aspects and the effectiveness of supervisor training for newcomers’ organizational socialization could be examined further.

The study offers critical areas to consider when designing training programs focused on supervisors’ socialization behaviors. Human resource development practitioners should be aware of the importance of supervisors’ socialization behaviors for newcomers’ organizational socialization and develop a program to improve all types of supervisors’ socialization behaviors.

New areas of training and development for supervisors can be proposed to improve newcomer organizational socialization and, eventually, to enhance the work outcomes of newcomers.

This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).

This paper describes how IDCAP was developed to answer research questions about what it takes and what it means to recover from mental illness. During its development, IDCAP combined the diverse and intersectional experiences, knowledge and interests of an Anglo-Swedish research team with what could be found in different publications concerning the experiences and the mental illnesses of the musicians Syd Barrett, Peter Green and Brian Wilson.

IDCAP combines features of autoethnography and psychobiography to offer a novel qualitative research method.

Whilst IDCAP was created to focus on recovery from mental illness and musicians, it can be applied to other areas of research. It shares the same limitations as autoethnography and psychobiography, although some of the features of IDCAP may go some way to mitigate against these.

IDCAP is a novel research method that is offered to other researchers to develop and enhance further through application.

IDCAP is a collaborative research method that encourages the involvement of a wide range of researchers from different countries and cultures. It can be used to give voice to marginalised groups and to counter discrimination and prejudice. Recovery from mental illness is a topic of great personal and social value.

IDCAP is a novel research method that, to the best of the authors’ knowledge, has not been explicitly used before.

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.

As the world experiences a rapid rise in technological advances, the engineering profession will be required to become even more socially responsible and emotionally stable to be able to display higher levels of empathy towards the society they serve. Therefore, the purpose of this study is to evaluate the key emotional competencies (ECs) that engineers need to possess to thrive in the construction industry after graduation.

A quantitative research approach was conducted with close-ended questionnaires developed and administered to built environment professionals such as architects, construction managers, construction project managers, engineers and quantity surveyors.

The results showed that the ability to display a positive outlook on life, understand one's emotional triggers, ability to display resilience in hard times, control one's emotions and ability to show compassion to others were the highest-ranked ECs. Further analysis revealed four clusters such as self-awareness, empathy, self-regulation and self-motivation.

Practical guidance for higher education institutions is offered in terms of revamping and revisiting their engineering education curricula to develop these ECs to produce emotionally sound engineers for the ever-changing world of work.

As the world of work becomes increasingly dynamic and diverse, engineers will be required to possess empathy, social skills and high levels of ECs to be able to seamlessly interact with fellow professionals as well as the society they serve.

The purpose of this paper is to report on an interprofessional (IPE) student training scheme recently conducted in three care homes across the Northwest of England. The intervention was designed as a feasibility study to explore the impacts such schemes have on residents, students and care home staff. Additional lessons emerged that contribute to the design and direction of future IPE initiatives in other care homes and care settings.

This case study outlines how the intervention was designed and implemented and the findings from its evaluation. This paper uses Biggs’ (1993) presage–process–product framework to evaluate the process of setting up care homes as a site of collaborative learning.

Collaborative working between stakeholders is necessary for the successful implementation of IPE in care home settings. The process is complex and requires communication and commitment across all levels of engagement. For this model to grow and have a beneficial impact on older people’s lives, there are layered factors to consider, such as the socio-political context, the characteristics of the individuals who participate and diverse approaches to learning.

This case study reports the subjective views of the research collaborators. While this raises the potential for bias, it presents an “insider” perspective of the research process and offers learning that might be beneficial in efforts to run future IPE training schemes.

To the best of the authors’ knowledge, no other research studies or published interventions have been identified that explicitly address the experiences of implementing an IPE training scheme in UK care home settings. This paper will therefore be useful to academic researchers, individuals managing student placements and to health and social care staff who wish to learn about of the value of IPE learning schemes.

Illicit financial flows are targeted by the United Nations’ (UN) sustainable development goals (SDGs). However, these illicit flows are not entirely understood. Furthermore, they can benefit from economic norms, laws and regulations that lack mechanisms to detect and penalize them. This paper aims to investigate whether a recent test, the embezzler test, can be used to identify regulatory architectures that facilitate illicit financial flows and related financial crimes.

This paper develops a more advanced version of the embezzler test in terms of definitions and practical implementation methodology.

In this test, the definition of embezzlement can be understood to be the occurrence of illicit financial flows crossing the boundaries of organizations and/or countries. This is a multistage test, which intentionally simulates illicit financial flows to observe how well equipped is the regulatory architecture to deal with other financial offences that are related with these flows, such as theft, money laundering, fraud, corruption, market manipulation and tax evasion.

Future research can use the version of this test to stress test a large range of economic norms, laws and regulations.

This test’s new version can assist achieve the UN SDGs’ illicit financial flow reduction target. Furthermore, it can be used to study both existing and proposed norms, laws and regulation.

To the best of the author’s knowledge, this is the first explicit test that has been presented to identify norms, laws and regulations that facilitate illicit financial flows and related financial crimes.