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Article
Publication date: 19 July 2024

Erin Jade Twyford, Sedzani Musundwa, Farzana Aman Tanima and Sendirella George

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations…

Abstract

Purpose

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

Design/methodology/approach

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

Findings

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

Originality/value

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 16 September 2024

Paulo Ferreira, Jonas Oliveira and Graça Azevedo

This study aims to analyse the political connections of Portuguese companies through the members of the board of directors, exploring how these connections influence, in…

Abstract

Purpose

This study aims to analyse the political connections of Portuguese companies through the members of the board of directors, exploring how these connections influence, in particular, the composition and characteristics of the boards.

Design/methodology/approach

The research used a strategy based on analysing the financial statements and curriculum vitae of the directors of Portuguese companies listed on Euronext Lisbon from 2014 to 2019. The political connections of board members were examined, considering the variables identified in the existing literature.

Findings

The results indicate that companies with political connections maintain these relationships for long periods and have a greater number of members on the board of directors compared to companies without such connections. Directors with political experience tend to occupy non-executive positions, suggesting that companies may value political contacts more than the management skills of these directors. It was also found that there are politically connected directors who belong to multiple boards and that women appointed to the board are less likely to have a political background, reflecting male dominance in Portuguese politics.

Research limitations/implications

The main limitations of this study include the small number of listed companies in the sample, which may affect the statistical robustness of the results, as well as the use of secondary sources, which may not capture all relevant policy linkages. In addition, the results are specific to the Portuguese context and may not be generalisable to other countries or other regions of the world.

Originality/value

This study contributes to the understanding of political connections in Portuguese companies, offering valuable insights into how these connections influence board composition and can impact corporate strategy and governance. The findings of this study can be especially useful for business leaders looking to optimise the formation of their boards of directors.

Details

European Journal of Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2183-4172

Keywords

Book part
Publication date: 27 September 2024

Christopher W. Mullins

This chapter focuses on the US Civil War of 1861–1864, the application of the laws of war to a civil war, and gives great attention to US Army General Order 100 (aka The Lieber…

Abstract

This chapter focuses on the US Civil War of 1861–1864, the application of the laws of war to a civil war, and gives great attention to US Army General Order 100 (aka The Lieber Code), the first set of laws to direct and constrain the behavior of troops in the field.

Details

A Socio-Legal History of the Laws of War
Type: Book
ISBN: 978-1-83753-384-8

Keywords

Book part
Publication date: 25 September 2024

Marcus Kreikebaum and Pratibha Singh

This contribution responds to the call of various researchers for a shift in Responsible Management Education (RME) to adopt a more human-centered and less organizational-centered…

Abstract

This contribution responds to the call of various researchers for a shift in Responsible Management Education (RME) to adopt a more human-centered and less organizational-centered approach. Service learning (SL) is introduced as a possibility to offer didactical opportunities for participants to connect real-world experiences to system thinking in various ways. We suggest an approach called a “Prism of Reflections” to pique participants' hermeneutical, technical, and emancipatory interests so they can delve deeply into local social and environmental issues and be able to connect them to broader global issues as encapsulated in the Sustainable Development Goals (SDGs). We exemplify our method by demonstrating how students reflect on their experiences working at food banks, and how they relate to concerns of sustainability, poverty, and access to food. Our research suggests that this approach offers a way to situate organizational thinking and instrumental reasoning in a larger framework that considers the aims of hermeneutics, technical and emancipatory discourses. Our findings demonstrate that there are conflicts and dissonances when connecting intersubjective real-world perceptions to emancipatory interests and technical knowledge, particularly when it comes to challenges in the realm of food.

Details

Innovation in Responsible Management Education
Type: Book
ISBN: 978-1-83549-465-3

Keywords

Article
Publication date: 20 May 2024

Chiara Giachino, Enrico Battisti, Cristina Rovera and Ioanna Stylianou

The purpose of this paper is to investigate the importance of culture as a motivator for young generations to travel and their willingness of using crowdfunding to sustain culture.

Abstract

Purpose

The purpose of this paper is to investigate the importance of culture as a motivator for young generations to travel and their willingness of using crowdfunding to sustain culture.

Design/methodology/approach

Using a mixed-methods sequential exploratory design and through a quantile regression analysis for count data, a sample of 1,721 Italian young people is examined.

Findings

The analysis reveals that culture is a significant factor for a trip’s motivation among young generations and crowdfunding represents a key alternative instrument for financing culture.

Originality/value

The research fills the gap in extant literature by clarifying the role of culture in the choice of a touristic destination by young generations. This is a significant achievement since understanding the motivations is crucial to attract tourists at a specific destination and it represents a relevant insight for policy makers.

Details

Management Research Review, vol. 47 no. 10
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 6 September 2024

Muhammad Junaid Ahsan

This quantitative study, rooted in the resource-based view (RBV) theory, aims to investigate the relationships among green transformational leadership, green process innovation…

Abstract

Purpose

This quantitative study, rooted in the resource-based view (RBV) theory, aims to investigate the relationships among green transformational leadership, green process innovation, employee environmental beliefs and firm environmental performance in Italian manufacturing companies. This study unfolds a nuanced narrative of how strategic green transformational leadership, coupled with environmentally conscious processes, can synergistically enhance an organization's overall environmental performance.

Design/methodology/approach

The multi-item survey questionnaire used in this study was distributed to leaders in a diverse sample of Italian companies. A total of 296 valid responses were obtained from the surveys. The collected data were analysed using statistical methods such as correlation, confirmatory factor and structural equation modelling using SPSS software.

Findings

The direct influence of green transformational leadership on firm environmental performance is supported. It also confirms the positive impact of green process innovation on environmental outcomes. It identifies green process innovation as a mediator between green transformational leadership and firm environmental performance, and employee environmental beliefs moderate the link between green transformational leadership and firm environmental performance.

Research limitations/implications

This research contributes by advancing understanding within the RBV framework by elucidating the specific mechanisms through which green transformational leadership programs promote green process innovation, enhance environmental performance for organizational success, achieve sustainability goals and foster collaboration and stakeholder engagement.

Practical implications

This study emphasizes the significance of establishing green leadership programs, encouraging green process innovation and systematically monitoring environmental performance to accomplish organizational success and sustainability goals.

Originality/value

This study presents a novel and original examination by integrating the RBV theory on the relationships between green transformational leadership, green process innovation and firm environmental performance, shedding new light on the role of employee environmental beliefs.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

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