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This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

The purpose of this study is to test a model of healthcare professionals’ well-being seen as a consequence of a process of motivated professional identity construction, a variable that mediates the influence of the organizational identity (utilitarian or normative) and the perceived reputation of the profession on well-being.

Cross-sectional design, based on a survey of 384 healthcare professionals. Structural equation modeling with latent variables was used to test the model.

The data provide empirical evidence supporting the proposed model. We find that organizational identity (utilitarian and normative) and perceived professional reputation positively relate to professional identity, a variable that positively relates to well-being. Professional identity mediates the relationship between organizational identity (normative and utilitarian) and perceived professional reputation and well-being. Utilitarian organizational identity and perceived professional reputation are also directly related to well-being.

This research significantly departs from the current focus of explaining the well-being of healthcare professionals by resorting mainly to individual factors and introduces organizational and institutional determinants.

The dynamic nature of the built environment and trending smart construction project complexities demand proactive needs tailored towards architecture, engineering and construction (AEC) education. It is a task for the built environment professionals (BEP) to prepare for the future, including the quantity surveying (QS) profession. Studies are scarce in preparing QS education from Nigeria’s stakeholders’ perspective regarding digital technology. Therefore, this paper aims to investigate how to improve QS education by continually updating curriculum digitalisation to meet the construction industry requirements.

Data were sourced from elite virtual interviews across Nigeria. A total of 40 key stakeholders knowledgeable in QS education, advocating a future template for the advancement of QS education in higher institutions, were engaged, and saturation was achieved.

Findings show that improving QS education through continually updating curriculum digitalisation to meet industry requirements cannot be over-emphasised in the 21st-century-built environment industry. The outcomes of the results led to the conclusion that the current QS education curriculum was not meeting the expectations of other BEP stakeholders. Thus, for competitiveness in the future, the QS education curriculum needs to infuse more related-digital technology modules/courses to assist in the sustainability and relevance of the profession within the BEP.

This paper focussed on improving Nigeria’s QS education using digital technologies via a qualitative approach. Future study is needed via a quantitative approach for broader coverage and validation.

The research revealed the need for designing QS programmes to provide for industry demands with emphasis on digital technologies modules/courses. Nigeria’s QS education stakeholders have been stirred up to embrace the curriculum review and make the profession digitalised and relevant within the BEP. The built environment sector is trending towards digitalisation, and the QS programmes cannot afford to be behind.

This research identified the current gap regarding digitalisation of the curriculum. This study will stir QS educational providers and regulators to improve future programmes via digital technologies. It would encourage the use of digital technologies with the right enabling environment. The outcome would mitigate the gap and improve Nigeria’s QS education in the future.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

This chapter presents a study of ‘floral ethics’, defined as a set of standardized practices for handling flowers shared among members of the florist occupation. Drawing on 36 months of ethnographic fieldwork in flower shops in Switzerland and Chicago, it contributes to the sociology of work and professions by providing a nuanced understanding of the tensions that can arise between the professional expertise of florists and the aesthetic preferences of customers. The findings on the micro-level reveal that adherence to floral ethics serves as a strategy for protecting and maintaining occupational legitimacy. By uncovering divergent conceptions of what constitutes ‘work well done’ among florists, this chapter offers a broader argument on the power asymmetry inherent in service relationships.

The purpose of this study is to examine how former K-12 teachers’ perceptions of psychosocial support led to their decision to leave the profession.

The researcher conducted eight interviews with former teachers who had been in the profession for 1.5–26 years and asked them about their thoughts on mental health interventions, leadership and collegial support and the stressors of teaching. The data were analyzed by qualitative analysis.

Former teachers had varying responses, and some of the biggest takeaways were the importance of strong leadership support, the request for more time and overall changes to the system and how teachers are supported overall. Results indicate the ultimate impetus for exiting the profession was not directly the result of mental health support or the lack thereof, yet support for well-being did play a role in job dissatisfaction with the teaching role.

Teacher attrition is a significant issue in many countries. This study focuses on teachers in South Carolina, USA, yet the literature indicates similar problems across the USA and globally. The focus on former teachers was compelling, as most studies focus on current teachers.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

The objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship.

Based on a sample of international firms from 56 countries spanning the period from 2012 to 2020, this study utilizes the ordinary least squares (OLS) regression. We also run the OLS regression at times t+1 and t+2 to verify the baseline results. To address the endogeneity concerns arising from self-selection bias and the causality effect, this study applies the generalized method of moment (GMM) and the Heckman test.

This study finds that GHG assurance leads to better CEP by firms. We also find that engaging with accounting assurance providers leads firms to a better CEP than non-accounting assurance providers. Our results show that Big Four auditors can help firms decrease carbon emissions. We also find that the positive effect of GHG assurance is prevalent in firms operating in developed countries.

Our study only considers the influence of the assuror’s reputation and affiliation on CEP without examining other factors that may influence the quality of assurance services provided.

Our study provides a practical implication related to the influence of a GHG assurance provider’s affiliation and reputation globally by providing evidence that accounting and Big Four assurance providers do play a significant role in a firm’s carbon emission performance. This study offers great insights into the GHG assurance impact on CEP with the interplay between the assuror’s affiliation and reputation and the country’s development.

This paper enriches the limit evidence on GHG assurance and CEP by providing novel evidence on the relationship between GHG assurance and a firm’s CEP. Moreover, this study provides insights into the implication of a country’s development level on the role of GHG assurance in CEP.

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.

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.

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.

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.

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.