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1 – 10 of over 4000This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not…
Abstract
Purpose
This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not have profitability as their overriding success criterion.
Design/methodology/approach
This is a conceptual paper that addresses the impact of SDGs on the Other Sector and the accounting and reporting of them by these organisations.
Research limitations/implications
There are a number of implications for research in relation to theories, research approaches and the crossing over of disciplines in relation to the Other Sector’s SDGs accounting and reporting.
Practical implications
The research insights from this paper can be applied to inform the SDGs accounting and reporting practice of the Other Sector.
Originality/value
This paper addresses the impact of the recent sustainability development, the SDGs, on a sector that is very different from the corporate sector and highlights the benefit of accounting and reporting of these goals for the Other Sector.
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This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the…
Abstract
Purpose
This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the integration between big data analytics and management accounting on corporate sustainability performance development.
Design/methodology/approach
A qualitative case study approach is used in this study with multiple collecting data tools as in-depth interviews and observations, in addition to the content analysis used of the annual reports for the year 2021, of Almarai manufacturing corporate (one of the leaders of food and beverage manufacturing corporates in Saudi Arabia and other countries).
Findings
Research findings provide good insights about the significant impact of the effective integration between big data analytics and management accounting on corporate sustainability performance development, big data can assist management accounting to form corporate value-added strategies and activities.
Research limitations/implications
The study is limitedly applied to one manufacturing corporate as a study case; therefore, the findings cannot be generalized. Thus, future research can examine the association between the current study variables with wide-scale applications and with different approaches and in different contexts to enrich the findings. Moreover, future research may focus on the integration between big data analytics and management accounting reports in the meta-verse environment to explore the benefits that corporates could gain from the features and capabilities of meta-verse technology.
Originality/value
There is a research gap regarding the impact of the integration between big data analytics and management accounting practices on corporate sustainability development, as most of the previous studies focused on two variables only of the current study variables; therefore, this study tries to investigate and give important insights about it.
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Huthaifa Al-Hazaima, Mary Low and Umesh Sharma
This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…
Abstract
Purpose
This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.
Design/methodology/approach
We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.
Findings
The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.
Research limitations/implications
The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.
Practical implications
This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.
Social implications
Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.
Originality/value
There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.
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Noor Ul Hadi and Assim Ibrhaim Abdel-Razzaq
Several studies have attempted to explain the integration of sustainable development in business school curricula. However, little is known about who (male students vs female…
Abstract
Purpose
Several studies have attempted to explain the integration of sustainable development in business school curricula. However, little is known about who (male students vs female students), at which age (under 21, 21–25 and 26–30) and at which stage of their undergraduate education (freshman, junior or senior) can attain and retain an adequate understanding of sustainability in accounting education. For this reason, the present study aims to investigate the students' interest in sustainability in accounting with respect to their demographic factors.
Design/methodology/approach
The study used a quantitative research design where data were collected at a single point in time. Further, an independent sample t-test, one-way ANOVA and factorial design were performed on 132 responses conveniently collected from accounting students in the College of Business Administration (COBA) at Prince Mohammad Bin Fahd University (PMU) in Al Khobar, Saudi Arabia.
Findings
The study found no differences between the attitudes of male and female students toward sustainability in accounting education. Similarly, no statistical differences were found in the three age categories identified in this study. However, significant results were found throughout the different academic classifications (seniority): freshman students, junior students and senior students. Further, differences in the mean scores for freshman and junior accounting students were different between the male and female students, indicating that both male and female senior students' attitudes toward sustainability in accounting education were higher than those of male and female freshman and junior accounting students. The study concluded that students achieve an adequate understanding of sustainability in accounting education related to the relativism category of the Perry model of intellectual development.
Originality/value
Literature on attitude of students toward sustainability in education, specifically accounting education, is questionable and needs further exploration. This is due to the fact that only a small number of accounting students have been exposed to sustainable accounting education. Similarly, a recent study found a significant deficiency in sustainable accounting education in four Saudi Arabian universities, with only 4.5% of respondents knowing the comprehensive definition of sustainable development and 88% respondents having very low to low familiarity with the term sustainability.
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Jennifer Kunz, Johanna Oltmann and Felix Weinhart
The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to…
Abstract
Purpose
The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.
Design/methodology/approach
The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.
Findings
We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.
Originality/value
The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.
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Lisa Powell and Nicholas McGuigan
This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as…
Abstract
Purpose
This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.
Design/methodology/approach
The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.
Findings
Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.
Social implications
Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.
Originality/value
To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.
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Justyna Bekier and Cristiana Parisi
Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts…
Abstract
Purpose
Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts. Cities, in particular, present a challenging context for sustainability performance assessment as they pursue new forms of governance based on the multiplicity of actors and inter-organisational collaboration. This study explores how sustainability performance accounts are created at the urban level within collaborative forms of governance and amidst the plethora of available devices for performance assessment.
Design/methodology/approach
This study adopts a case study approach. Qualitative methods are mobilised to study a large European project focused on the urban transition to a circular economy in six participating cities. The construction of sustainability performance accounts is studied via the Actor-Network Theory lens.
Findings
The study highlights that when it comes to sustainability assessment in city initiatives, existing performance assessment devices are adapted and modified to fit local needs and other sources of performance information are spontaneously mobilised to address the different dimensions of sustainability.
Originality/value
This study contributes to the public sector accounting literature by explaining the process of modifying existing devices for performance assessment to allow for the co-creation of accounts and by illuminating the spontaneous way in which performance information is generated and combined.
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Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context…
Abstract
Purpose
Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context present different awareness of SD issues and if this is related to their Master’s orientation. Moreover, it compares the results with other similar studies.
Design/methodology/approach
An online questionnaire was designed based on Ebaid (2022) and Aleixo et al. (2021), and distributed to two different Master’s orientation programs. Then, descriptive statistics and contingency table analysis were performed to illustrate the main differences regarding the students’ responses.
Findings
The results indicate that the examined postgraduate students recognize the importance of SD for their future careers and require more knowledge about this issue. Moreover, it is presented that most of the postgraduate students adhere to the core sustainability principles (i.e. recycle, reuse and reduce), while only the students of environmental, social and governance (ESG) Master are significantly and actively engaged in social and environmental activities. Collectively, the results show that postgraduate students in Greece are more familiar with the term SD compared to participants in other similar studies in different contexts.
Practical implications
Planners and decision-makers in higher education institutions could benefit from the findings to reconsider accounting education by introducing new courses and/or Master’s programs to promote knowledge and action for SD.
Originality/value
This is the first study, as far as we know, that examines the issue of sustainability and accounting education on postgraduate students.
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Katherine L. Christ, Samanthi Dijkstra-Silva, Roger L. Burritt and Stefan Schaltegger
Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management…
Abstract
Purpose
Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.
Design/methodology/approach
This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.
Findings
Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).
Practical implications
The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.
Originality/value
The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.
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Clinton Free, Stewart Jones and Marie-Soleil Tremblay
The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in…
Abstract
Purpose
The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.
Design/methodology/approach
This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.
Findings
In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.
Originality/value
Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.
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