How accounting can shape a better world: framework, analysis and research agenda

IF 3.5 Q1 BUSINESS, FINANCE
Garry D. Carnegie, Delfina Gomes, Lee D. Parker, Karen McBride, Eva Tsahuridu
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引用次数: 0

Abstract

Purpose

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

Design/methodology/approach

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Findings

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Research limitations/implications

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

Originality/value

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

会计如何塑造一个更美好的世界:框架、分析和研究议程
本文的中心议题是为明天重新定义会计,特别是为促进实现联合国可持续发展目标(SDGs),从而塑造一个更美好的世界。本研究采用了卡内基等人(2023 年)最初提出的进一步发展的 "战略实施框架",强调会计服务于 "公共利益",从而 "促进组织、人类和自然的繁荣发展"(卡内基等人,2021a,第 69 页;2021b)。研究结果为会计和会计师与各利益攸关方密切合作,提高对会计的性质、作用、用途和影响的警觉和认识提供了重要机会。尽管我们的社会和自然环境日益恶化,但所提供的证据表明,会计和会计师对可持续发展目标的关注度普遍不高。研究局限性/影响虽然本文对本特刊(SI)中的其他文章进行了研究,但仔细阅读、反思和讨论这些文章是不可替代的。如果停留在狭隘的、自满的、技术主义的状态,会计的全部潜力将无法实现。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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