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The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This article advocates that privacy literacy research and praxis mobilize people toward changing the technological and social conditions that discipline subjects toward advancing institutional, rather than community, goals.

This article analyzes theory and prior work on datafication, privacy, data literacy, privacy literacy and critical literacy to provide a vision for future privacy literacy research and praxis.

This article (1) explains why privacy is a valuable rallying point around which people can resist datafication, (2) locates privacy literacy within data literacy, (3) identifies three ways that current research and praxis have conceptualized privacy literacy (i.e. as knowledge, as a process of critical thinking and as a practice of enacting information flows) and offers a shared purpose to animate privacy literacy research and praxis toward social change and (4) explains how critical literacy can help privacy literacy scholars and practitioners orient their research and praxis toward changing the conditions that create privacy concerns.

This article uniquely synthesizes existing scholarship on data literacy, privacy literacy and critical literacy to provide a vision for how privacy literacy research and praxis can go beyond improving individual understanding and toward enacting social change.