Search results

1 – 10 of 14
Article
Publication date: 1 July 2020

Mereana Barrett, Krushil Watene and Patty McNicholas

This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges…

Abstract

Purpose

This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges the whole Earth community over the profit-driven structures of the existing legal and economic systems.

Design/methodology/approach

The study used a wide range of thought from literature relating to philosophy, humanities, environmental economics, sustainable development, indigenous rights and legal theory to show how Earth Jurisprudence resonates with two recent treaties of Waitangi settlements in Aotearoa New Zealand that recognise the Rights of Nature.

Findings

Indigenous philosophies have become highly relevant to sustainable and equitable development. They have provided an increasingly prominent approach in advancing social, economic, environmental and cultural development around the world. In Aotearoa New Zealand, Maori philosophies ground the naming of the Te Urewera National Park and the Whanganui River as legal entities with rights.

Practical implications

Recognition of the Rights of Nature in Aotearoa New Zealand necessitates a radical re-thinking by accounting researchers, practitioners and educators towards a more ecocentric view of the environment, given the transformation of environmental law and our responsibilities towards sustainable development.

Originality/value

This relates to the application of Earth Jurisprudence legal theory as an alternative approach towards thinking about integrated reporting and sustainable development.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 October 2017

Susan Greer and Patty McNicholas

The purpose of this paper is to analyse the roles of accounting within state-based agencies which interpreted the ideal of protection for the Aboriginal population as…

Abstract

Purpose

The purpose of this paper is to analyse the roles of accounting within state-based agencies which interpreted the ideal of protection for the Aboriginal population as principally about the removal of children from the Aboriginal communities to institutions of training and places of forced indenture under government-negotiated labour contracts.

Design/methodology/approach

The study uses the original archival records of the New South Wales Aborigines Protection and Welfare Boards (1883-1950) to highlight the link between pastoral notions of moral betterment and the use of accounting technologies to organise and implement the “apprenticeship” programmes.

Findings

The analysis reveals that accounting practices and information were integral to the ability of the state to intervene and organise this domain of action and, together with a legal framework, to make the forced removal of Aboriginal children possible.

Social implications

The mentalities and practices of assimilation analysed in the paper are not unique to the era of “protection”. The study provides a history of the present that evokes the antecedents to recent welfare policy changes, which encompass a political rationality directed at the normalisation of the economic and social behaviours of both indigenous and non-indigenous welfare recipients.

Originality/value

The paper provides an historical example of how the state enlisted accounting and legal technologies to construct a crisis of “neglect” and to intervene to protect and assimilate the Aboriginal children.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 June 2007

Carol A. Adams and Patty McNicholas

The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the…

24962

Abstract

Purpose

The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in sustainability performance.

Design/methodology/approach

This research involves engagement through an action research approach involving the observation of corporate meetings, the provision of feedback on those meetings by the researchers and review of internet and hard copy sustainability reporting.

Findings

The study identified a number of impediments to the development of a sustainability reporting framework and its integration into planning and decision making, as well as forces for change. These were analysed using the organisational literature, particularly Kurt Lewin's integrated model of planned change. Differences were observed between the state‐owned organisation and prior studies of shareholder owned companies in their motivations for achieving sustainability and greater accountability.

Practical implications

From the organisation's perspective, the study provided immediate feedback which enhanced reporting practices and the incorporation of sustainability issues into decision making. The study has the potential to improve practice in other organisations through the identification of impediments to and forces for change not considered in prior theorising.

Originality/value

The action research approach contributes to knowledge and theorising in a way which could not have been achieved through interviews alone. It assisted change within the organisation in: adopting a sustainability reporting framework; integrating sustainability issues into planning and decision making; and, further embedding sustainability and accountability values. The findings in the state owned organisation contrast recent findings for shareholder‐owned companies.

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 November 2009

Patty McNicholas

This paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession.

3271

Abstract

Purpose

This paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession.

Design/methodology/approach

The paper considers the relationship between “accounting”, “accountability” and cultural identity for those Maori wanting a career in accountancy.

Findings

The paper finds that, while Maori accountants have made some progress as members of the profession, they remain statistically unfavoured in terms of participation.

Originality/value

The paper raises challenging questions about whether the profession should provide Maori accountants with the opportunity to develop approaches based on their own priorities and culture to assist in building the capacity and capability of Maori organisations and Maori accountants as service professionals, thereby making a valuable contribution to Maori development.

Details

Pacific Accounting Review, vol. 21 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 1 August 2000

Sonja Gallhofer, Kathy Gibson, Jim Haslam, Patty McNicholas and Bella Takiari

The view is taken that the study of diverse cultures can contribute to the development of environmental accounting and reporting. The focus is upon seeking to articulate…

5718

Abstract

The view is taken that the study of diverse cultures can contribute to the development of environmental accounting and reporting. The focus is upon seeking to articulate insights from three indigenous cultures: the Australian Aboriginal, the Maori and the Native American. These cultures, alive today, provide relevant insights for those concerned with challenging mainstream and Western practices and seeking to develop alternatives. Attention is focused on these insights and it is hoped that further research will be stimulated.

Details

Accounting, Auditing & Accountability Journal, vol. 13 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 October 2011

Patty McNicholas and Carolyn Windsor

This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs)…

7332

Abstract

Purpose

This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the Australian ETS, the same regulatory infrastructure which failed to prevent the global financial crisis.

Design/methodology/approach

A critical examination of the financialisation of the atmosphere that follows the growth of the financialisation of capitalism when economic activity shifted from production and service sectors to finance. Financialisation of capitalism is supported by capitalist regulation influenced by neo‐liberal doctrines of free markets and small government.

Findings

Trillions of dollars of taxpayer funds bailed out large financial institutions that nearly collapsed after unregulated trading in complex financial products that were supposed to hedge future risk. Corporate emissions trading will involve similar financial products. The measurement and reporting of actual emissions to support the Australian ETS also creates challenges for the accountancy profession to provide a workable conceptual framework.

Practical implications

If the currently flawed financial infrastructure required for the GHG emissions trading scheme, no amount of taxpayer funded bailouts will reverse the extreme climate change associated with an environmental catastrophe.

Originality/value

The application of financialisation of monopoly capitalism and capitalist regulation theories to the critical analysis of commoditised GHGs traded as financial products in the proposed Australian ETS.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 27 March 2009

Cameron Graham

The paper aims to describe the construction of this AAAJ special issue as an exercise in creating and consolidating social space for innovative accounting research.

2125

Abstract

Purpose

The paper aims to describe the construction of this AAAJ special issue as an exercise in creating and consolidating social space for innovative accounting research.

Design/methodology/approach

A review of prior literature and the events leading to this AAAJ issue are used to provide a context for the articles appearing in the issue.

Findings

The paper suggests that accounting research is implicated in subalternity in complex ways, both through its construction of the subject of research and in its attempts to reproduce accounting researchers habituated to Western academic norms and practices.

Research limitations/implications

The paper sets out some conditions for innovative accounting research on less developed countries and indigenous peoples.

Originality/value

This journal issue is an attempt to expand research space by bringing together authors from different areas of accounting research, as well as a consolidation of vibrant existing streams of research. The paper introduces the special issue.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 October 2011

Markus J. Milne and Suzana Grubnic

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to…

7384

Abstract

Purpose

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue.

Design/methodology/approach

The paper provides an overview of issues in the science of climate, as well as an eclectic collection of independent and inter‐disciplinary contributions to accounting for climate change. Through additional accounting analysis, and a shadow carbon account, it also illustrates how organisations and nations account for and communicate their greenhouse gas (GHG) footprints and emissions behaviour.

Findings

The research shows that accounting for carbon and other GHG emissions is immensely challenging because of uncertainties in estimation methods. The research also shows the enormity of the challenge associated with reducing those emissions in the near future.

Originality/value

The paper surveys past work on a wide variety of perspectives associated with climate change science, politics and policy, as well as organisational and national emissions and accounting behaviour. It provides an overview of challenges in the area, and seeks to set an agenda for future research that remains interesting and different.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 24 April 2007

574

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 2
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 28 March 2008

808

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 3
Type: Research Article
ISSN: 0951-3574

1 – 10 of 14