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Article
Publication date: 16 February 2024

Sanja Pupovac and Mona Nikidehaghani

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the…

Abstract

Purpose

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

Design/methodology/approach

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

Findings

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

Originality/value

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

Details

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

Keywords

Article
Publication date: 20 August 2024

Wan Nurulasiah Wan Mustapa, Farah Lina Azizan, Muhammad Aiman Arifin and Ahmad Zulhusny Rozali

This study aims to review the last 50 years of academic research on collective leadership (CL) and how far it has progressed by using the Scopus database and the science mapping…

Abstract

Purpose

This study aims to review the last 50 years of academic research on collective leadership (CL) and how far it has progressed by using the Scopus database and the science mapping technique of bibliometric analysis.

Design/methodology/approach

This study has analysed 417 publications from the Scopus database on collective leadership from 1967 to 2023. Data were analysed using MS Excel and VOSviewer.

Findings

There has been research from different parts of the world on the various aspects of collective leadership. In recent years, collective leadership research has gained momentum. However, collective leadership is still at a nascent level when it comes to the applicability of the concepts. So far, the research on collective leadership has relied on themes such as shared leadership and distributed leadership, how collective leadership differs from other similar-looking leadership styles such as transformational leadership, and how this influences followers’ outcomes such as team effectiveness, achievements, relations, commitment, etc. Most of the research so far has been done in the United States of America, the UK and the Australian context. There exists a huge gap for studying collective leadership in African, Middle Eastern and Asian contexts.

Research limitations/implications

Collective leadership research trends may be addressed to enable academics and practitioners to better understand current and future trends and research directions. Future studies in this field might use the findings as a starting point to highlight the nature of the topic.

Originality/value

Bibliometric techniques provide a far more comprehensive and reliable picture of the field. This article has the potential to serve as a one-stop resource for researchers and practitioners seeking information that can aid in transdisciplinary endeavours by leading them to recognized, peer-reviewed papers, journals and networks.

Details

Journal of Health Organization and Management, vol. 38 no. 6
Type: Research Article
ISSN: 1477-7266

Keywords

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