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This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial reports.

This study draws on concepts from the sociology of the professions literature and the regulatory space metaphor. Data comprises comment letters and other documents pertaining to the setting of ISA 701.

The study shows that the KAM reporting requirement is part of the ongoing re-calibration of the regulatory arrangements governing auditing, which started in the early 2000s. This study interprets standard setting as a site for negotiating the relationships between linked ecologies in the audit regulatory space, namely, the auditing profession, preparers of financial statements and users of audited reports. This study identifies three processes involved in setting ISA 701, namely, reconstitution of the rules governing auditors’ reports as a link between the three ecologies, preserving boundaries between the auditing profession and preparers and negotiation aimed at balancing competing interests of the interrelated ecologies.

The study offers insights into the role of regulatory rule setting as a central medium through which the adaptive relationship of the profession with its environment is negotiated.

This article presented the results of studies that examined the appropriateness of the content, readability of printed learning materials and the effectiveness of external resources in ecology course offered at Universitas Terbuka. To integrate external resources, links to their websites were provided in the printed materials.

An in-depth interview with a content expert was employed to review the course content, while digital and printed learning materials were reviewed for readability and to determine the usefulness of the external resources. A total of 47 students completed surveys and a focus group discussion that included in-depth interviews were conducted with 21 selected students.

The results revealed that the content of ecology course was conceptually valid. However, two key aspects needed to be emphasized, including the application of ecology phenomena for further development of the science and its applications in real-life situations. Regarding readability, students stated that the course materials were easily comprehended. In terms of the benefit, 79% of the students found the external resources interesting and helpful in understanding the learning materials.

Printed learning materials were crucial for students, specifically those residing in remote areas. Therefore, the institution should ensure that the materials were high-quality, easy to comprehend and enriched with up-to-date content/materials through scannable links to external resources.

The value added to the findings of this study was that the provision of links to external resources within printed learning materials improves students' understanding of the course content.

Pope Francis’ encyclical letter Laudato Si’ (Praised Be: On the Care of Our Common Home) is an excellent opportunity for building a conversation between spirituality, ecology, and sustainable business.

Integral ecology integrates concerns for people and the planet. It sees the world as systemically linked ecology, economy, equity, and justice accessible through natural and social sciences, arts, and humanities. Integral ecology shows a path to sustainable business functioning through frugal consumption, acknowledging the intrinsic value of nature, and seeking holistic management knowledge.

The book collects chapters from economists, business scholars, philosophers, layers, theologians, human scientists, and practitioners from Europe, North America, and Asia and highlights the meaning of sustainability in relation to human and non-human life and introduces new approaches to sustainable business practices and sustainability leadership.

The purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation identifies biodiversity-related annual report disclosures and analyses changes in the nature and levels of these over time. Finally, the paper aims to establish whether the disclosures made by the exemplar are consistent with a deep ecological perspective, as exemplified by New Zealand conservation legislation.

Viewing the framework developed by the paper through a deep ecological lens, the study involves a detailed content analysis of the biodiversity disclosures contained within the annual reports of a conservation organisation over a 23-year period. Using the framework developed in this paper, the biodiversity-related text units were identified and allocated to one of three major categories, 13 subcategories, and then into deep, intermediate and shallow ecology.

Biodiversity disclosures enable stakeholders to determine the goals, assess their implementation, and evaluate the performance of an organisation. Applying the framework to the exemplar revealed the majority of annual report disclosures focused on presenting performance/implementation information. The study also found that the majority of disclosures reflect a deep ecological approach. A deep/shallow ecological tension was apparent in a number of disclosures, especially those relating to the exploitation of the conservation estate.

This paper is the first to develop a framework that can be used as both a biodiversity reporting assessment tool and a reporting guide. The framework will be particularly useful for those studying reporting by conservation departments and stakeholders of organisations whose operations impact biodiversity.

The paper reviews some theoretical approaches that have been adopted for understanding the drivers and achievements of the Chinese professional project and the challenges it faces for the future, as a complement and a contrast to previous histories of China and to studies of other developing economies.

Based mainly on evaluating the information as obtained from the interviews in mainland China, in Hong Kong and in London reported by Macve (2020), complemented by other published histories.

China remains a paradox. Since the “reform and open” policy began in 1978 it has been transformed from one of the poorest countries to one of the economically most powerful in just some 40 years. However it remains (per capita) a “developing country”/”emerging economy” and ideologically a Communist country. While the accounting profession in the USA and UK has developed “from the bottom up” over more than a century and a half, the Chinese profession has effectively been created “from the top down” in under 25 years. The paper outlines alternative theorizations of the major stages in this achievement, in the context of the continuing rapid growth of China's economy and its stock markets, and of the overseas expansion of its manufacturing and increasingly service-oriented base.

Space has restricted the analysis here to a general overview. Application of Gramsci's hegemony theory is argued to be inappropriate in the context of understanding China's professional project. Instead, this study is framed within the neo-institutional theory of “linked ecologies” originally developed to examine “Western” developments and extended to the emergence of glocalization, while offering a comparison with related theorization of Russia's post-Communist development. Further theoretical development outside the Western neo-liberal context is called for.

The paper demonstrates how accounting and auditing's development in this globally significant context has differed from that in other developing and transitional economies, reflecting in particular the proactive agency of the state. Given China's economic power, fuller understanding of the interrelated factors shaping its development is important for understanding the likely future shaping of the worldwide profession.

Idiosyncratic jobs occur when formal job duties match the abilities or interests of a specific person. New duties can accrue or be negotiated to match an existing employee or a potential hire. Idiosyncratic jobs can help organizations deal with changing contexts, and influence organizational goals and structure. They can affect job holders’ careers and organizational job structures. The evolutionary accumulation of idiosyncratic jobs can potentially generate unplanned organizational learning. Promising research frontiers include links to work on job crafting, I-Deals, negotiated joining, and ecologies of jobs. Deeper exploration of these domains can advance core theories of job design and organizational transformation and inform normative theory on organizational use of idiosyncratic jobs without falling into cronyism, inefficiency, or injustice.

The purpose of this paper is to critically analyse and problematize the relations between international forestry companies and wood energy in the context of climate change in Chile and Sweden.

Based on interviews, field observations and analysis of documents, case studies of international forestry companies and wood energy in local areas of Chile and Sweden are examined comparatively. A conceptual framework combining political ecology and environmental communication is developed to approach the cases.

The paper finds that the two international forestry companies studied here have widely incorporated the use of wood energy as a renewable and carbon neutral energy strategy for their forestry business. Second, the paper finds that wood energy is used as a way to reproduce forestry development in the two countries, which is contested by NGOs and activists which are today articulating critical approaches to forestry development in the two countries. Third, related to the former finding, the paper finds that the incorporation of wood energy into the forest sector’s interests in Chile and Sweden takes place in the context of important social-ecological conflicts related to industrial forestry development.

The paper’s analytical framework helps to analyse the social-ecological nature of international business and the way they organise material practices and communicative meaning around renewable energy. The paper’s findings and analysis shed light on important problematic aspects of the material and symbolic struggles around renewable energy in the context of climate change. The comparative dimension of the analysis has the value to offer a cross-border analysis to improve the understanding of some of the most important aspects of international businesses concerning wood energy today.

To consider the links between ecology, environmentalism and system theory.

The concept of system and its philosophical implications are examined in relation to ecology and environmentalism.

That in human systems complexity is organised through forms of hierarchy, coevolution connected to the environment, emergency and information phenomena which transform disorder into order. Concludes that these traits have a deep impact on the system man – environment and offer opportunities for scientific research and social mobilisation to think and act in a broader context.

Political near scientific thought as presented encourage a rethinking or concepts such as resposibility limit, diversity when the future of the earth is deemed to be threatened.

This chapter will discuss understandings of forms of sustainable political economy within the context of sustainability in the community. Essentially, it will examine the issues which emerge when a community favours a green economic model within the context of the now largely discredited neo-liberal framework that never valued notions of sustainability, and is now largely in crisis due to the market decline and ‘credit crunch’. In addition, the section will outline the significance of community-based political economy for the development of sustainable forms of justice. A sustainable form of political economy incorporates particular concerns, such as ‘the geographical scope of production for local needs, and the exposing and combating the institutions and power structures that lead to poverty and lack of local control’ (Kennet & Heinemann, 2006, p. 78). Under the neo-liberal system, a dichotomy existed between community development and the dominant, yet ultimately unsustainable, growth-based form of political economy.