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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.

This chapter investigates the experiences of doctoral students and supervisors in the doctoral process, focusing on the potential impact of imbalances in the distribution of power. In this respect, there are troublesome manifestations of excessive faculty entitlement that appear to be a source of inequality and injustice. These phenomena call into question the crucial relationship of support expected of doctoral students, as thesis supervisors have a fundamental role to play in guiding them towards the doctorate and ensuring their successful entry into the research community. Looking at the issue from the angle of the theory of social fields, I examine instances of dysfunction in supervisory experiences. Such problematic practices tend to conform to the relationships and traditions that sustain and (re)produce the practices of the academy, constraining the establishment of what Bakhtin describes as a dialogical relationship, between doctoral students and supervisors. I examine this problem from my own experience, both as a doctoral student and as a supervisor. I approach the question by combining self-study and narrative inquiry to make use of the data from my experience to analyse the issues raised during the supervision of doctoral programmes. I connect accounts drawn from literature, real-life testimonies and a corpus of discussions and notes to explore the manifestations of excessive faculty entitlement in the form of asymmetries and difficulties that can negatively impact the quality of supervision.

The purpose of this study is primarily conceptual, presenting the notion of a polyphonic model as a tool for analyzing the interactions of diverse stakeholder voices in generating corporate social responsibility (CSR) narratives and practices.

The theoretical basis for this model is Bakhtin’s notions of voice, polyphony, dialogic relations and placement within dialogue.

To demonstrate possible applications of the model, this study considers CSR narratives that are emerging from some countries of the Arabian Gulf, given that this region’s historical trajectory and socio-political context differ substantially from those of more widely studied geopolitical contexts. This application reveals valuable use of the model.

The contribution of this paper is its pioneering development of a polyphonic model that serves to reveal the diverse voices that shape CSR narratives. This provides a tool particularly useful for investigating the creation of CSR narratives in less researched organizational and national contexts.

This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure requirements provided by different standard-setters and regulators at both international and national levels.

By reviewing accounting frameworks for natural resources, this study extrapolates accounting dilemmas around the debate on natural resource accounting, using the dialogic accounting perspective as a theoretical framework.

Natural resources cannot be defined as a single category. Various categories have different characteristics, requiring different standards to recognize multiple orientations. This avoids monetary reductionism. Furthermore, uncertainty, both in existence and measurement, may disqualify some of these resources from being considered assets. Perhaps, concentrating on the flow of services derived from natural resources is better than focusing on their valuation. This may lead to a split-asset approach (flows and underlying assets) for certain resources. This study’s findings indicate that public-sector entities should consider preparing a separate non-financial report regarding the management of natural resources with the objective of maintaining inter-generational equity.

This study contributes to the debate on natural resources from an accounting and reporting perspective, highlighting the importance of holding public-sector entities accountable for the use of natural resources.

In this chapter, we examine the negative impact of excessive teacher entitlement on school life. We argue that teacher entitlement goes beyond individual traits, intricately linked to sociocultural processes and power dynamics within and outside educational institutions. The focus is on theoretical foundations to understand pedagogical practices in science education, highlighting two key components contributing to excessive teacher entitlement. First, we discuss the relationship between teachers and scientific knowledge, emphasising that a narrow view of science may create a strong hierarchical dynamic in classrooms, with teachers positioned as knowledgeable authorities and neglecting students' needs. Second, the organisation of interaction between teachers and students is explored, emphasising how teachers perceive and wield authority. We recognise the limitations of common critiques of authority in science education, as they may lead to excessive indulgence or indifference. We propose a teaching framework based on cultural-historical activity theory to address or prevent excessive teacher entitlement in science classrooms. While acknowledging the phenomenon's complexity, the framework is presented as a pedagogical reorientation addressing identified underpinnings. The study concludes by suggesting that the proposed framework, grounded in science education experiences, could serve as a foundation for understanding and addressing excessive teacher entitlement across various academic fields. We suggest that the authoritative teacher style aims to balance extremes, providing an alternative to authoritarianism while avoiding carelessness. Additionally, the scientific-cultural inquiry promotes a pluralist approach to knowledge, challenging the notion of absolute truth in science education.

This study aims to examine the relationship between corporate social responsibility (CSR) and worker turnover rate (WTR) and worker turnover cost (WTC) in Vietnamese garment companies, using the mediating role of symbolic image dimensions (SID) of employer image and the moderating role of unemployment rate.

This study uses Signaling Theory and Job Embeddedness Theory as theoretical frameworks to examine the mediating role of SID and the moderating role of the unemployment rate on the link between CSR and WTR, as well as the associated cost. Data from 119 Vietnamese garment companies are analyzed using structural equation modeling – AMOS software.

The findings suggest that CSR has a direct adverse effect on the WTR and an indirect effect on WTC through WTR. The results also indicate a direct relationship between the level of CSR adopted by companies and workers’ perception of the symbolic attributes of their company’s employer image as sincere, innovative, competent and prestigious. This, in turn, leads to a reduced rate of worker turnover. In addition, this study discovers the moderating influence of the region’s unemployment rate on the correlation between companies’ CSR and WTR.

The results indicate that companies should view CSR as a strategic tool to obtain better performance by achieving a win-win state of affairs with their workers. It also implies the influence of external economic factors on the relationship between CSR and worker turnover.

This study contributes to the literature by highlighting the economic benefits of CSR and the SID.