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Individuals develop and perform and process their identities in relationships with others as well as with the environment in which they find themselves, Many of these relationships with others are characterized by fundamental inequalities. In finding their identities, the subordinate in the relationship develops an identity that typically take steps – by vocal and non-vocal gestures – to perform this particularized identity. The identification of self is not only related to the others, with eachindividual in reflective communication, but also reflections characterized by inequality. In continuing to do so, he or she will experience a certain powerlessness, indeed what Marx called alienation.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

Electric cars (EC) adoption represents a strategic action aimed at promoting environmental sustainability. Although Millennials and Gen Z represent the greatest potential market for EC, their adoption remains low; thus, this study focused on examining the role of motive in predicting EC adoption intention within these two generations’ population. Built upon the fundamental motive framework, this research explores the motives that lead to EC adoption intention. Subsequently, this study aims to examine the role of performance expectancy as the mediating variable and EC attributes beliefs as the moderating variable that can promote EC adoption intention.

Both exploratory and confirmatory methods were used in this investigation. Using an exploratory approach, this research explores the fundamental motives and the attributes of EC that influence EC adoption intention. Using a confirmatory approach, this research tests the mediating role of performance expectancy. To collect the data, an online survey was administered to 260 young consumers in Indonesia.

The results of PLS-SEM analysis from the data revealed that self-protection, kin-care, status and affiliative motives influence EC adoption. Furthermore, performance expectancy mediates the relationship between self-protection, mate acquisition, affiliative motives and EC adoption intention. Among EC attributes, the short-haul performance strengthens the indirect relationship between affiliative motive and EC adoption intention.

The main limitation of this study is that it only focuses on the practical attributes of EC, whereas psychological attributes that were found to be more influential in consumer’s purchase decisions were not examined.

Marketers need to explore EC attributes that can strengthen the relationship between consumers’ motives and EC adoption intention by increasing consumers’ evaluation of performance expectancy. In this study, marketers can promote short-haul performance, as it will lead to EC adoption for consumers with affiliative motives.

This study ties together two lines of research on the adoption of EC, exploring EC attributes and examining consumers’ motivation to choose EC, especially Millennials and Gen Z. In this way, EC attributes facilitate the fulfillment of consumers’ needs and promote EC adoption intention.