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1 – 10 of 683Lídia Oliveira, Ana Caria and Diogo Nunes
Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders…
Abstract
Purpose
Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders and create room for more human-centric accounts. This study aims to understand how this use can elucidate and prompt interpretations of rhetorical features aimed at envisioning legitimacy and being perceived as accountable.
Design/methodology/approach
Following a methodological interpretative approach, this paper draws on a qualitative case study based on a Portuguese charity, the Santa Casa da Misericordia do Porto, from 2019 to 2021, including the COVID-19 crisis period, analysing visual rhetoric in annual and sustainability reports.
Findings
The study illuminates how the visual images interact and evoke shared cultural understandings, shaping meanings that can symbolically foster organisational legitimacy and envisions accountability. These symbolic and emotive elements capture and make visible social impacts and reflect broader societal concerns.
Originality/value
The study of visual images within the accounting context can enrich the understanding of accounting as a technical, social and moral practice, while expanding the scope of accountability and promoting a more human-centred approach to accounting. It also adds to the literature on the persuasiveness and rhetoric of accounting and reporting visualisations and on charities’ accountability in crisis period.
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Rafael Borim-de-Souza, Yasmin Shawani Fernandes, Pablo Henrique Paschoal Capucho, Bárbara Galleli and João Gabriel Dias dos Santos
This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings…
Abstract
Purpose
This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.
Design/methodology/approach
It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.
Findings
Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.
Research limitations/implications
The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.
Practical implications
Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.
Social implications
To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.
Originality/value
Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.
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Mai Nguyen, Alia Alshamari and Debbie Wills
This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management…
Abstract
Purpose
This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.
Design/methodology/approach
Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.
Findings
The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.
Originality/value
This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.
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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.
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Chaudhry Ghafran and Sofia Yasmin
Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum…
Abstract
Purpose
Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum but this relationship is fraught with challenges, linked to each party’s competing interests. This paper examines how an environmental NGO operating in a developing country manages such challenges.
Design/methodology/approach
A longitudinal case study, from 2017–2022, based on semi-structured interviews and documentary analysis, with the main periods of field work in 2017 and 2020.
Findings
We unravel nuanced dynamics of accountability within an NGOs collaborative ecosystem. Our findings reveal a web of interlinked obligations and expectations, strategically adopted to reconcile environmental and CSR logics fostering trustworthy partnerships with firms. Despite aiming for transformative change, the NGO made gradual initiatives, to meet the challenges of fostering systemic change in developing nations. Institutional logics of professionalism and development allowed NGO members avoid mission drift and realign upward accountability relations into lateral ones.
Originality/value
The study provides insight into successful NGO-corporate partnerships and illustrates how accountability is negotiated, upheld, and reconceptualized in such collaborations.
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Karen McBride, Jill Frances Atkins and Barry Colin Atkins
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…
Abstract
Purpose
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.
Design/methodology/approach
The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.
Findings
Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.
Originality/value
The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.
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Fabrizio Granà, Giulia Achilli, Elena Giovannoni and Cristiano Busco
This paper follows the call for more future-oriented practices within organisations, particularly in relation to how they respond to growing concerns about Earth’s sustainability…
Abstract
Purpose
This paper follows the call for more future-oriented practices within organisations, particularly in relation to how they respond to growing concerns about Earth’s sustainability and life on the Planet. This study aims to explore how the data produced by major scientific projects in the Space sector can support future-oriented accountability practices by enabling both a projection and an imagination of a more or less distant future, thereby feeding into accountability practices.
Design/methodology/approach
We rely upon a multiple interpretative case study analysis and interview-based data from three main organisations in the Earth observation (EO) value chain: an International Space Company, a Research Centre of Energy Transition and a European Private Equity Firm.
Findings
We find that future-oriented accountability practices can be fed by a creative assemblage of scientific data provided by Space sector’s programmes with different sources of knowledge and information. These data are embedded into a broader accountability system, connecting different actors through a “value chain”: from the data providers, gathering data from Space, to the primary users, working on data modelling and analysis, to the end users, such as local authorities, public and private organisations. The predictive data and expertise exchanged throughout the value chain feed into future-oriented accountability efforts across different time-space contexts, as a projected and imagined, more or less distant, future informs the actions and accounts in the present.
Originality/value
This research extends the literature on the time dimension of accountability. We show how a creative assemblage of scientific data with different sources of knowledge and information –such as those provided by Space sector’s programmes and EO data – enable organisations to both project the present into (a more or less distant) future and imagine this future differently while taking responsibility, and accounting for, what could be done and desired in response to it. We also contribute to the limited literature on accountability in the Space sector by examining the intricate accountability dynamics underpinning the relationships among the different actors in the EO data value chain.
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Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself…
Abstract
Purpose
Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.
Design/methodology/approach
This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.
Findings
Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.
Originality/value
This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.
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The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year…
Abstract
Purpose
The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.
Design/methodology/approach
Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.
Findings
In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.
Practical implications
The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.
Originality/value
The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.
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