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Accounting’s definition of accountability should include attributes of socioenvironmental degradation manufactured by unsustainable technologies. Beck argues that emergent accounts should reflect the following primary characteristics of technological degradation: complexity, uncertainty, and diffused responsibility. Financial stewardship accounts and probabilistic assessments of risk, which are traditionally employed to allay the public’s fear of uncontrollable technological hazards, cannot reflect these characteristics because they are constructed to perpetuate the status quo by fabricating certainty and security. The process through which safety thresholds are constructed and contested represents the ultimate form of socialized accountability because these thresholds shape how much risk people consent to be exposed to. Beck’s socialized total accountability is suggested as a way forward: It has two dimensions, extended spatiotemporal responsibility and the psychology of decision-making. These dimensions are teased out from the following constructs of Beck’s Risk Society thesis: manufactured risks and hazards, organized irresponsibility, politics of risk, radical individualization and social learning. These dimensions are then used to critically evaluate the capacity of full cost accounting (FCA), and two emergent socialized risk accounts, to integrate the multiple attributes of sustainability. This critique should inform the journey of constructing more representative accounts of technological degradation.

Scientists are constructing knowledge about global warming by adapting evidence-based disciplines to reflect the Precautionary Principle. It is equally important to communicate the complexities and uncertainties underpinning global warming because inappropriate vehicles for giving accounts could result in defensive decisions that perpetuate the business-as-usual mindset: the method of communication affects how the risk associated with global warming is socialised. Appropriately constructed accounts should facilitate reflective communicative action. Here Beck's theorisation of risk society, Luhmann's sociological theory of risk and Gandhi's vehicle of communicative action (or satyagraha) are used to construct a risk-based accountability mechanism, whilst providing insight into Schumacher's concept of total accountability. These accountability constructs will be illustrated through the lived experiences of South Australian citrus horticulturists in the context of a richly layered narrative of competing discourses about global warming. The reiterative process of theory informing practice is used to construct a couple of dialogical vehicles of accountability.

Twenty years after Schumacher's death, the wisdom, warnings and predictions contained in these [his] controversial writings, are seen to be more relevant than ever. Some of his views, such as those on total accounting and accountability, taking not only monetary but environmental and non-renewable resource costs into consideration in policy making, are now at last creeping into the political agenda. (D. Schumacher, 1997, Introduction, p. 17)

Social auditing is growing within the corporate social responsibility movement. On the one hand, the social audit is a means of attesting corporate compliance with Voluntary Labour Standards. On the other hand, it could become a means of legitimising questionable labour management practices in supply-chain relationships. Social audits are conducted in a wide range of industries, but the largest number of audits is imposed on apparel and shoe manufacturers-suppliers. The number and frequency of audits does not necessarily ensure humane working conditions, or worker empowerment. Here the impact of the garment industry's Voluntary Labour Standards on the workforce in developing countries is critically evaluated. We then propose a worker-oriented participatory framework that reshapes labour standards by eliciting and integrating labour's voice into existing voluntary standards. Hence this discussion uses social audit as a vehicle to demonstrate the implications of Schumacher's concept of the right livelihood on management control systems.

The purpose of this paper is to review critical emancipatory literature to identify a discourse that could be used to successfully customise generic Enterprise Resource Planning (ERP) systems to particular user‐needs. The customisation exercise is posited in the context of contemporary society, which has to try to become more sustainable amidst uncertainty about the complex interrelationships between elements of the ecosystem. It raises new challenges for the customisation exercise, that of fostering the precautionary ethos and engaging realistically with complexity and uncertainty inherent in emergent knowledge about ecological resilience.

This is a conceptual paper that draws on published research papers to tease out political constructs which are vital for facilitating sustainable decisions.

This paper argues that the critical emancipatory influence on systems design has generated attempts to formulate socio‐ethical information systems. However, these systems are limited by their inability to engage with the politics of asymmetrical distribution of power, even though these systems rely on bottom‐up participation to change the status quo. Hence, it is suggested that systems design should learn from Gandhi's experiences in mobilising social reform to instil a precautionary ethos in the context of asymmetrical power relations. The discourse used to customise ERP should facilitate social learning about ecological resilience as it affects the capacity to reform in the interest of sustainable outcomes. It is proposed that the discourse be socially constructed on the vocabulary of integrated risk because it would enable management to take advantage of lived experiences and enhance the organisation's capacity to learn about formulating sustainable business practices.

The recommended approach to identifying user‐needs (in customising ERP) is based on Gandhi's tried‐and‐tested approaches of mobilising bottom‐up participation in social reform.

This paper brings in Eastern philosophy (namely Advaitic thinking) into the predominately Western‐dominated systems design arena. Its value lies in its practical applicability to real‐world design challenges.

The Gandhian-Vedic approach to development is synonymous with the advancement of spiritual agency. It emancipates society by trying to raise people's interconnectedness with nature, mitigating capitalism's hegemony of consumerism on people's psyche and hence reducing the chances of individuals perpetuating the cycle of exploitation by adhering to capitalist norms. That is, the Gandhian-Vedic approach to discursive accountability minimises the risk of circularity in the dialectics of contradictions, which occurs when consenting behaviour replaces existing contradictions with another set of contradictions. It enables the actor to step off capitalism's treadmill of materialism and exploitation by centralising spiritual development. Its spiritual revolution involves caring for the whole whilst engaging with social structures. Here the Gandhian-Vedic logic is extended to emancipatory accounting by developing accounting as a discursive risk assessment tool that minimises the fragmentation of time and space aspects of performance. Its holistic representation of performance could change perceptions about interconnectedness between an individual's behaviour, nature and society. It is the antithesis of conventional accounting's prioritisation of private interest over responsibility for the whole.