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Book part
Publication date: 18 March 2024

Abstract

Details

Building a Better Normal
Type: Book
ISBN: 978-1-80455-413-5

Article
Publication date: 28 February 2023

Robin Roslender, Susan Hart and Christian Nielsen

This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the…

Abstract

Purpose

This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field.

Design/methodology/approach

The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers’ value expectations.

Findings

The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting.

Practical implications

Through its customer resonances, the paper affirms strategic management accounting’s practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers.

Originality/value

The paper’s use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 18 September 2023

Hafez Abdo, Freeman Brobbey Owusu and Musa Mangena

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Abstract

Purpose

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Design/methodology/approach

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

Findings

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

Research limitations/implications

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

Originality/value

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 17 January 2024

Rob Blom and Douglas D. Karrow

Halfway into the United Nations (UN) sustainable development goals (SDGs) timeline, we deemed fruitful an injunction into current teacher education (TE) practices at higher…

Abstract

Purpose

Halfway into the United Nations (UN) sustainable development goals (SDGs) timeline, we deemed fruitful an injunction into current teacher education (TE) practices at higher educational institutes (HEIs). The scoping literature review used all known English nomenclature interrelating to environment, sustainability, development, and education as regards TE. We explicated and modelled the data through timelines favourable to UN initiatives within a spatiotemporal metric. Thematic research topics and research methodologies strictly pertaining to TE were rigorously researched and delineated. Our study aims to elucidate a grander picture of the trends-as-patterns of environmental and sustainability education in teacher education (ESE-TE) research in HEI and potential contributions to come.

Design/methodology/approach

The spatiotemporal study adopts a scoping review as an investigative tool to probe current research trends on ESE-TE in the academic literature with respect to thematic research topics and research methodologies midway through the SDGs.

Findings

A total of 2,142 research papers spanning five decades, 152 journals and 96 countries were screened equally by two researchers. Of the 788 papers deemed eligible (i.e. English-language, peer-reviewed, pre-service/in-service TE that explicitly mentioned ESE-TE research), data from 638 studies have been included in the authors’ study.

Originality/value

Comprehensive trends in the international literature of all known environmental and sustainable education nomenclature specific to international ESE-TE research throughout the time period (1974 – 2021) were identified. Value is accrued by illuminating international trends in research topics and methodologies, exposing gaps in the history of the subfield, and predicting future trends for Agenda 2030 (e.g. SDG 4 – education) to mature the field.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

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