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The purpose of this study is to examine the variables affecting college students’ consumption behaviour in the context of the internet celebrity economy and the We Media environment.

In this study, five independent variables − perceived ease of use, perceived usefulness, attitude, We Media environment and internet celebrity marketing, as well as one mediating variable, consumption intention, are used to analyse college students’ consumption behaviour.

This study concluded that all five independent variables have positive relationships with the consumption intention and that the consumption intention also has a positive relationship with the consumption behaviour.

This study expanded the technology acceptance model and theory of planned behaviour model, which could provide insights for future research on consumption intention and behaviour. In addition, this study gives guidance for businesses considering to join this new industry in the internet celebrity economy.

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.