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The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.

The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.

This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.

The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.

While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.

Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.

This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Higher levels of participation in school are linked to greater academic performance, better health and well-being and positive long-term outcomes for young people. Evidence shows that for students with emotional and behavioural difficulties (EBD), participation in school-based occupations is often restricted in comparison to their peers. Given the recent advancements towards introducing a new model of school-based occupational therapy in Ireland, this paper aims to discuss how occupational therapy can support students with EBD to increase their participation within the post-primary school context. The opinions in this paper are derived from the authors’ experience in the development of this practice in the Republic of Ireland.

The authors reviewed current literature and reflected on current practice to describe the unique role of occupational therapy in supporting students with EBD in the school environment.

Occupational therapists have potential to play a key role in school-based support for students with EBD. The authors describe how occupational therapists can promote whole school understanding of EBD and enable skill development, self-regulation, participation and school belonging, among youths with EBD. There is a significant lack of literature guiding practice in this area. Further research is required to explore professional issues and identify best practice.

This paper aims to provoke consideration of how school-based occupational therapists can play a crucial role in supporting students with EBD who are otherwise at risk of occupational injustice.

The paper aims to expand on the works well documented by Joy Boulamwini and Ruha Benjamin by expanding their critique to the African continent. The research aims to assess if algorithmic biases are prevalent in DALL-E 2 and Starry AI. The aim is to help inform better artificial intelligence (AI) systems for future use.

The paper utilised a desktop study for literature and gathered data from Open AI’s DALL-E 2 text-to-image generator and StarryAI text-to-image generator.

The DALL-E 2 significantly underperformed when it was tasked with generating images of “An African Family” as opposed to images of a “Family”. The pictures lacked any conceivable detail as compared to the latter of this comparison. The StarryAI significantly outperformed the DALL-E 2 and rendered visible faces. However, the accuracy of the culture portrayed was poor.

Because of the chosen research approach, the research results may lack generalisability. Therefore, researchers are encouraged to test the proposed propositions further. The implications, however, are that more inclusion is warranted to help address the issue of cultural inaccuracies noted in a few of the paper’s experiments.

The paper is useful for advocates who advocate for algorithmic equality and fairness by highlighting evidence of the implications of systemic-induced algorithmic bias.

The reduction in offensive racism and more socially appropriate AI can be a better product for commercialisation and general use. If AI is trained on diversity, it can lead to better applications in contemporary society.

The paper’s use of DALL-E 2 and Starry AI is an under-researched area, and future studies on this matter are welcome.