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Article
Publication date: 22 December 2020

Stephanie Perkiss, Leopold Bayerlein and Bonnie Amelia Dean

It is difficult for corporate sustainability reporting (CSR) to provide accountability to stakeholders. This paper assesses whether accountability-based CSR systems can be…

Abstract

Purpose

It is difficult for corporate sustainability reporting (CSR) to provide accountability to stakeholders. This paper assesses whether accountability-based CSR systems can be created through the application of Spotlight Accounting and WikiRate as a hybrid forum.

Design/methodology/approach

The current paper explores the utility of Spotlight Accounting for CSR through assessing its application to a hybrid forum, WikiRate. This process involved engaging student researchers to collect CSR data from the United Nations Global Compact's (UNGC) corporate action group (CAG) and recording this information into the WikiRate platform. Aggregate analysis was conducted to assess the limitations and challenges of the data to inform decision-making.

Findings

Spotlight Accounting exposes challenges within traditional applications of CSR. These challenges impact comparability, decision usefulness and accountability of CSR data for stakeholders.

Practical implications

This paper provides recommendations to enhance the accessibility and relevance of company information to assist in the provision of Spotlight Accounting. In doing so, it highlights the usefulness of CSR to leverage greater accountability between corporations and society.

Originality/value

This paper applies the emerging practices of Spotlight Accounting and presents it as an alternative way to research and conceptualise external accounts, reporting and accountability. This form of accounting has the potential to enhance communications and partnerships between companies and society as well as challenge dominate power dynamics held by corporations.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 7 May 2020

Stephanos Anastasiadis, Stephanie Perkiss, Bonnie A. Dean, Leopold Bayerlein, Maria Alejandra Gonzalez-Perez, Alec Wersun, Pilar Acosta, Hannah Jun and Belinda Gibbons

Sustainability is one of the leading challenges of our age, and higher education plays a vital role in supporting the implementation of sustainability initiatives. There…

Abstract

Purpose

Sustainability is one of the leading challenges of our age, and higher education plays a vital role in supporting the implementation of sustainability initiatives. There has been substantial progress in business schools introducing sustainability into courses with extant literature detailing case studies of sustainability education and student perceptions of their learning. The purpose of this paper is to address the gap in literature from educators' perspectives on their experiences of introducing sustainability teaching using specific teaching tools for sustainability.

Design/methodology/approach

This paper presents a case study on a sustainability teaching tool, WikiRate, that was embedded into business and management courses at seven higher education institutions from across the globe. Interviews were conducted after course delivery to gain insights into the practical challenges of designing and implementing a sustainability education activity.

Findings

The findings show that educators perceive sustainability as a complex issue, presenting a challenge to teaching in university systems whose normative curricula are rooted in instrumental problem-solving. Furthermore, educators described challenges to their own learning in order to implement sustainability into curricula including the need for compromises and adaptions.

Originality/value

This empirical study reports on educators' experiences embedding sustainability into their courses through an innovative teaching tool, WikiRate. This paper has implications for reframing how we can approach sustainability education and presents discussion ways to teach complexity without reduction or simplification.

Details

Journal of Applied Research in Higher Education, vol. 13 no. 1
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 15 January 2018

Stephanie Perkiss and Lee Moerman

The purpose of this paper is to present a forward-looking case of climate change induced displacement in the Pacific Islands as a multidimensional phenomenon with a moral…

Abstract

Purpose

The purpose of this paper is to present a forward-looking case of climate change induced displacement in the Pacific Islands as a multidimensional phenomenon with a moral dimension. Instead of seeking to provide a definitive solution to an imagined problem, the authors have identified the complexity of the situation through an exploration of the accounts of place and accountability for the consequences of displacement.

Design/methodology/approach

The paper explores displacement from a sociological perspective. The authors use the sociology of worth (SOW) to anchor explicit and competing moral claims in an evaluation regime that considers questions of justice and the common good. The public accounts of place in the Pacific Islands provide the empirical material for a consideration of a situated crisis. While SOW is generally adopted for current crises or disputes, this study explores the pre-immigrant story and a future case of displacement. Bauman’s (1998, 2012) perspective on globalization is used to narrate the local conditions of place in a global context as reflective of a dominant social order.

Findings

Since place is a multidimensional concept and experienced according to various states of being including physical, functional, spiritual and emotion or feeling, displacement is also felt at a multidimensional level. Thus to provide an account of a lived experience and to foster a moral accountability for climate induced displacement requires a consideration of multiple accounts and compromises that need to be considered.

Research limitations/implications

As with the majority of accounting research that is concerned with the suffering of those at a distance, we too must tackle this conundrum in a meaningful way. As members of a society that is the largest per capita emitter of greenhouse gas, how do we speak for our drowning neighbors? The paper concludes with some insights from Boltanski (1999) as a way forward.

Originality/value

The paper presents a forward-looking scenario of a looming crisis from a sociological perspective. It adds to the literature on alternative accounts by using stories, media, government reports and other sources to holistically build a narrative grounded in a current and imaged social order.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 17 September 2021

Stephanie Perkiss, Tautalaaso Taule’alo, Olivia Dun, Natascha Klocker, Asenati Liki and Farzana Tanima

Temporary labour mobility programmes (TLMPs) are initiated by high-income nations to fill their labour demands by offering temporary work opportunities to migrants from…

Abstract

Purpose

Temporary labour mobility programmes (TLMPs) are initiated by high-income nations to fill their labour demands by offering temporary work opportunities to migrants from low-income nations. TLMPs also seek to contribute to economic development in workers' home countries. This paper aims to assess the accountability of New Zealand's Recognised Seasonal Employer (RSE) Scheme and Australia's Seasonal Worker Programme (SWP) in reaching their economic development objectives in one sending nation, Samoa.

Design/methodology/approach

A qualitative study with RSE and SWP workers and key informants (collectively stakeholders) in Samoa was undertaken to assess the contributions of these schemes to economic development. An interdisciplinary research approach was taken using the Pacific methodology of talanoa. Talanoa was used to “operationalise engagement” and empower local stakeholder accounts.

Findings

Talanoa supported the elicitation of accounts that contributed nuanced insights into the accountability of TLMPs. Specifically, stakeholder accounts revealed limitations in the ability of the RSE Scheme and SWP to meet their economic development objectives for Samoan communities and workers. Adjustments are necessary to meet Pacific nations' economic development objectives.

Practical implications

This study responds to calls for on-the-ground accounts of stakeholders involved in TLMPs. It provides insights that may contribute to the development of more effective TLMPs, particularly regarding economic development in workers' home countries.

Originality/value

Drawing on dialogic accounting literature, which calls for engagement with the marginalised, a talanoa approach has been engaged to assess TLMPs via on-the-ground participant accounts in a specific context. This paper introduces talanoa to the critical and social accounting literature, to move beyond a typical accounting qualitative interview process and encourage greater engagement and collaboration with Pacific scholars and partners.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 12 September 2017

Stephanie Perkiss and Karen Handley

The purpose of this paper is to explore economic conditions of contemporary society to provide insight into the ways in which the consequences of disaster, including…

Abstract

Purpose

The purpose of this paper is to explore economic conditions of contemporary society to provide insight into the ways in which the consequences of disaster, including environmental migration, are accentuated.

Design/methodology/approach

This research draws on Zygmunt Bauman’s theory of liquid modernity and notions of development to analyse disaster. From the analysis, a new concept, liquid development, is proposed and critiqued as a contributing factor leading to severe contemporary disaster.

Findings

Liquid development provides a new way of making sense of the conditions and consequences of economic growth and a business as usual attitude. It further provides a framework to explore the potential disaster of environmental migration in the Pacific Islands arising from liquid development driven climate change-induced sea level rise.

Research limitations/implications

Analysing these conditions provides greater understanding of the resulting impact of disaster, creating awareness and informing the need for accountability and social policy. This study aims to contribute to further practical and research enquiry that will challenge liquid developers to reconsider their impact and to accept responsibility for vulnerable members of society as part of their business as usual structure.

Originality/value

This paper adds to Bauman’s understanding of the consequences of globalisation through the construct of liquid development. It also continues his debate by giving awareness to the global issue of environmental migration.

Details

International Journal of Sociology and Social Policy, vol. 37 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

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