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Article
Publication date: 6 March 2024

Radiah Othman and Rashid Ameer

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

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

Keywords

Open Access
Article
Publication date: 7 June 2024

Martina Kurki and Marko Järvenpää

Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This…

Abstract

Purpose

Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability.

Design/methodology/approach

We utilise the psychological ownership theory to investigate how MAs’ professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs.

Findings

We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs’ own perceptions of their professional role may impede the stimulation of the routes.

Originality/value

From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs’ professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 June 2024

Olga Polyakova, Thomas Karagiorgos, Christos Anagnostopoulos and Kostas Alexandris

Despite fast developments in esports sponsorship, limited research exists in the area of sponsorship evaluation in the esports context. The purpose of the present study was to…

Abstract

Purpose

Despite fast developments in esports sponsorship, limited research exists in the area of sponsorship evaluation in the esports context. The purpose of the present study was to test the relationships among esports involvement, sponsorship perceived fit and viewers’ intention to buy the sponsor’s products, and examine the degree to which perceived fit mediates the relationship between the involvement dimensions and intention.

Design/methodology/approach

The study draws on the theoretical model of sponsorship effects proposed by Wakefield et al. (2020) and obtained quantitative data from sampling esports viewers (n = 285). Statistical analysis was carried out in three steps. Beyond the descriptive statistics, confirmatory factor analysis (CFA) was conducted to assess the goodness of fit of the measurement model. The mediation analysis was performed at the end of the study.

Findings

The results supported the impact of one of the esports involvement dimensions (i.e. self-expression) on both perceived fit and esports viewers’ intentions to buy sponsors’ products. Involvement (self-expression) was found to have both direct and indirect relationships, through perceived fit, on purchase intentions. The study provided support for the associations among esports involvement dimensions, sponsorship perceived fit and purchase intentions.

Practical implications

The practitioners should first consider the involvement profile of esports viewers. The more involved viewers will be more likely to have positive perceptions about the fit between the esports tournament and the sponsor.

Originality/value

It is the first study to test a sponsorship evaluation model in the context of esports users. It does so by including a more detailed measurement of involvement (with three-dimensions) in the hypothesized model.

Details

International Journal of Sports Marketing and Sponsorship, vol. 25 no. 5
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 19 July 2024

Erin Jade Twyford, Sedzani Musundwa, Farzana Aman Tanima and Sendirella George

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

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

Keywords

Article
Publication date: 12 August 2024

Yazdan Mansourian

The paper reports the findings of a research project exploring the information experiences of bonsai growers in Australia as an example of a serious leisure pursuit.

Abstract

Purpose

The paper reports the findings of a research project exploring the information experiences of bonsai growers in Australia as an example of a serious leisure pursuit.

Design/methodology/approach

The study used phenomenology as a qualitative approach in an interpretive paradigm. The data collection technique was a semi-structured interview with open-ended questions, and 23 volunteers were recruited via a maximum variation sampling strategy. The study employed the Serious Leisure Perspective and Information Experience as its theoretical frameworks.

Findings

Bonsai growers rely on three primary sources of information: publications, people, and plants. They use formal and informal publications across various media. They interact with fellow bonsai growers to share experiences and seek advice. The shape and conditions of bonsai trees are sources of embedded information that help them to make informed decisions in their practice. They have a culture of information sharing on many grounds, such as local clubs, online forums, and workshops. Their embodied information manifests in their sophisticated skills of shaping bonsai trees to express the aesthetic principles of this ancient art.

Research limitations/implications

The findings are contextual and cannot be generalised. A generalisation of the result needs to be tested in a broader population.

Social implications

Engaging in the bonsai hobby often fosters a sense of community among bonsai enthusiasts. Understanding these social connections can contribute to the development of supportive networks and enhance belongingness.

Originality/value

The study contributes to understanding the information experiences in serious leisure. It offers new evidence-based insights that can inform the design of information systems and services tailored to the needs of leisure pursuers.

Open Access
Article
Publication date: 24 January 2024

Jasmine Elizabeth Black, Damian Maye, Anna Krzywoszynska and Stephen Jones

This paper examines how key actors in the UK food system (FS) understand the role of the local food sector in relation to FS resilience.

Abstract

Purpose

This paper examines how key actors in the UK food system (FS) understand the role of the local food sector in relation to FS resilience.

Design/methodology/approach

Discourse analysis was used to assess and compare the framings of the UK FS in 36 publications released during Covid-19 from alternative food networks (AFNs) actors and from other more mainstream FS actors, including the UK government.

Findings

The analysis shows that AFNs actors perceive the UK FS as not resilient and identify local FSs as a route towards greater resilience (“systemic” framing). In contrast, other food actors perceive the UK FS as already resilient, with the role of local food limited to specific functions within the existing system (“add-on” framing). The two groups converge on the importance of dynamic public procurement and local abattoir provision, but this convergence does not undermine the fundamental divergence in the understanding of the role of “the local” in resilient UK FSs. The local food sector’s messages appear to have gone largely unheard in mainstream policy.

Research limitations/implications

The paper presents an analysis of public sector reports focused on the UK FS released during the Covid-19 pandemic years 2020–2021. The corpus inclusion criteria mean that publications during this period which focus on other food sector issues, such social injustices, climate change and health, were not included in the analysis, although they may have touched upon local food issues. The authors further recognise that Covid-19 had a longer lasting effect on FSs than the years 2020–2021, and that many other publications on FSs have been published since. The time span chosen targets the time at which FSs were most disrupted and therefore aims to capture emerging issues and solutions for the UK FS. The authors’ insights should be further validated through a more complete review of both public reports and academic papers covering a wider base of food-related issues and sectors as well as a broader timespan.

Originality/value

A comparison of how different FS actors understand the importance of local food, especially in relation to resilience, has not been undertaken to date. The findings raise important questions about the disconnect between AFN actors and other actors in the framing of resilience. Considering the need to ensure resilience of the UK FS, this study's findings raise important insights for UK food policy about the “local food blindspot” and for food movement actors wishing to progress their vision of transformative change.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

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