Stop accounting myopia: – think globally: a polemic

PurposeThe purpose of this paper is to cover issues raised in the author’s plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals.Design/methodology/approachThe discussion is based on personal experience, cognate literature and policies of major global institutions.FindingsWhilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations’ obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability – especially civil society democratic participation – and a greater and more equal partnership with stakeholders and developing countries to address their needs.Research limitations/implicationsThe paper is a personal polemic intended to provoke reflection and reform amongst accountants.Practical implicationsThe paper outlines the areas where accounting could and has addressed human rights and sustainability issues.Social implicationsThe social implications are vast, for they extend to major issues concerning the preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries.Originality/valueThe paper reinforces the need for policy reforms advocated by social and environmental accounting researchers.

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Stop accounting myopia: – think globally: a polemic

10.26686/wgtn.13687768.v1 ◽

2021 ◽

Author(s):

Trevor Hopper

Keyword(s):

Sustainable Development ◽

Developing Countries ◽

Human Rights ◽

Civil Society ◽

Sustainable Development Goals ◽

Environmental Accounting ◽

Social Implications ◽

Decent Work ◽

Global Institutions ◽

Development Goals

© 2018, Emerald Publishing Limited. Purpose: The purpose of this paper is to cover issues raised in the author’s plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals. Design/methodology/approach: The discussion is based on personal experience, cognate literature and policies of major global institutions. Findings: Whilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations’ obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability – especially civil society democratic participation – and a greater and more equal partnership with stakeholders and developing countries to address their needs. Research limitations/implications: The paper is a personal polemic intended to provoke reflection and reform amongst accountants. Practical implications: The paper outlines the areas where accounting could and has addressed human rights and sustainability issues. Social implications: The social implications are vast, for they extend to major issues concerning the preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries. Originality/value: The paper reinforces the need for policy reforms advocated by social and environmental accounting researchers.

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Stop accounting myopia: – think globally: a polemic

10.26686/wgtn.13687768 ◽

2021 ◽

Author(s):

Trevor Hopper

Keyword(s):

Sustainable Development ◽

Developing Countries ◽

Human Rights ◽

Civil Society ◽

Sustainable Development Goals ◽

Environmental Accounting ◽

Social Implications ◽

Decent Work ◽

Global Institutions ◽

Development Goals

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Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value

Accounting Auditing & Accountability Journal ◽

10.1108/aaaj-07-2020-4667 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Subhash Abhayawansa ◽

Carol A. Adams ◽

Cristina Neesham

Keyword(s):

Sustainable Development ◽

Civil Society ◽

Conceptual Framework ◽

Value Creation ◽

Policy Development ◽

Sustainable Development Goals ◽

Stakeholder Participation ◽

Content Type ◽

Development Goals ◽

National Governments

PurposeDrawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (SDGs).Design/methodology/approachAn initial conceptual framework was developed from literature situated at the intersection of accountability, public policy and sustainability/sustainable development. The authors' review of extant research on national policy development on value creation, sustainability and the SDGs identified gaps in (understanding of) approaches to national accountability and national governance (by state and civil society) processes. The subsequent thematic analysis of 164 written submissions made to the Australian Senate inquiry on the SDGs between December 2017 and March 2018, together with transcripts of five public hearings where 49 individuals and organisations appeared as witnesses during the second half of 2018, focussed on addressing these gaps.FindingsInput to the Australian Senate Inquiry on the SDGs overwhelmingly emphasised the importance of transparency and stakeholder participation in accountability systems, commenting on data gathering, measuring and communicating. There was an emphasis on the need to involve all parts of society, including business, investors and civil society, and for strong central co-ordination by the Office of the Prime Minister and Cabinet. These data allowed the authors to refine the conceptualisation of how national governments can enhance social and economic value through a focus on the UN SDGs and their approach to accounting, accountability and governance.Practical implicationsThe findings have implications: for national governments in developing approaches to achieve sustainable development; and, for supranational bodies such as the UN in developing agreements, frameworks and guidance for national governments.Originality/valueBuilding on the extant literature about how global governance should be engaged to improve accountability in achieving the SDGs, the conceptual framework developed through the study shifts focus to national governance and accountability, and provides a blueprint for national governments to create value for the economy and society in the face of global sustainable development issues.

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Is it possible to improve the international business action towards the sustainable development goals?

Critical Perspectives on International Business ◽

10.1108/cpoib-08-2020-0122 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Andrea Celone ◽

Antonello Cammarano ◽

Mauro Caputo ◽

Francesca Michelino

Keyword(s):

Sustainable Development ◽

Multinational Enterprises ◽

Sustainable Development Goals ◽

Research Question ◽

Optimal Solution ◽

Integrated Approach ◽

Social Implications ◽

Content Type ◽

The Sustainable Development ◽

Development Goals

Purpose The purpose of this paper is to investigate possible improvements in the pursuit of the sustainable development goals (SDGs) by multinational enterprises (MNEs) through an analysis of the literature. Design/methodology/approach A critical framework based on Gleicher’s formula for change is provided after conducting a systematic literature review. Findings The best way to pursue the SDGs is through an integrated approach that recognises the importance of MNEs in terms of possibilities and power of action. Working towards the SDGs appears to be largely limited by three aspects of the problem: its complexity and wickedness, the genuine interest in reaching some SDGs, at the expense of profit and low foresight. Research limitations/implications A fundamental limitation of the study concerns, as in most of the literature on the matter, the impossibility of providing an optimal solution to the problem of meeting the SDGs, given their nature. However, formulating the best definition of the problem and its characteristics can contribute to making its management better. Social implications This study has social implications due to the extreme importance that many SDGs have with regard to democracy and social equity, beyond their environmental and economic aspects. Originality/value The claimed contribution is the value brought by the synthesis of several points of view, through the interdisciplinary analysis of the research question. The novelty consists in organising the literature according to the formula for change.

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Technology delivers mixed development gains in Africa

Emerald Expert Briefings ◽

10.1108/oxan-db257831 ◽

2020 ◽

Keyword(s):

Sustainable Development ◽

Civil Society ◽

Digital Technology ◽

Sustainable Development Goals ◽

Public Services ◽

Content Type ◽

State Action ◽

Technological Advances ◽

Development Goals ◽

The Impact

Significance However, early hopes that digital technology would rapidly overcome the continent’s infrastructural weaknesses and enable governments to achieve 2030 UN Sustainable Development Goals have proven overly optimistic. Impacts Access to uncensored and affordable internet will drive deeper divides between civil society advocates and authoritarian governments. Without concerted state action, further technological advances, particularly automation, will reduce employment. Digital technology will reduce the impact of pandemics and health crises on public services.

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Tax-related illicit financial flows and human rights

Journal of Financial Crime ◽

10.1108/jfc-04-2017-0029 ◽

2018 ◽

Vol 25 (3) ◽

pp. 750-769 ◽

Cited By ~ 1

Author(s):

Juan Pablo Bohoslavsky

Keyword(s):

Sustainable Development ◽

Human Rights ◽

Tax Evasion ◽

Sustainable Development Goals ◽

Financial Flows ◽

Content Type ◽

The Sustainable Development ◽

Multidimensional Complex ◽

Development Goals ◽

Illicit Financial Flows

Purpose This paper aims to discuss the tax-related illicit financial flows from a human rights perspective. It argues that curbing illicit financial flows, and specifically tax abuse, is essential not only for realizing human rights but also for achieving the sustainable development goals. It provides definitions of tax evasion and avoidance, as well as estimations of illicit financial flows. It studies the tax abuse implications for human rights and sustainable development, as well as the obligations in the field of human rights and tax abuse. It also critically assesses the recent international initiatives aim at curbing illicit financial flows. It concludes with a set of recommendations on how to curb illicit financial flows. Design/methodology/approach This paper combines economic, legal and policy perspectives to study the multidimensional, complex and global problem of illicit financial flows. It not only proposes an explanation of the volume, roots and economic, social and human rights implications of illicit financial flows but it also proposes reforms that states and other stakeholders need to implement in order to curb this phenomenon. Findings Combating tax abuse and illicit financial flows more broadly, is essential to make better progress in realizing international human rights obligations. The inclusion of a specific target to reduce illicit financial flows under the sustainable development goals makes clear that curbing such flows is also essential for creating an enabling environment for sustainable development. While we should applaud that reducing illicit financial flows is mentioned in one of the targets of the sustainable development goals, the target remains broad and vague. Specific measures to operationalize this target are needed to ensure that progress is achieved and that such progress can be tracked and measured. The author presents recommendations for discussion. To promote accountability, the recommendations are addressed to specific stakeholders. Originality/value This paper tries to contribute to improve our knowledge and understanding of illicit financial flows and tax abuse more specifically at global level and their implications for human rights, to make the need for change more compelling, as well as to stimulate the debate around reforms that need to be implemented to curb illicit financial flows.

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Electronic waste management and sustainable development goals

Journal of Indian Business Research ◽

10.1108/jibr-01-2018-0051 ◽

2019 ◽

Vol 11 (2) ◽

pp. 120-137 ◽

Cited By ~ 1

Author(s):

Kalyan Bhaskar ◽

Bipul Kumar

Keyword(s):

Sustainable Development ◽

Waste Management ◽

Sustainable Development Goals ◽

Electronic Waste ◽

Integrated Approach ◽

Business Case ◽

Social Implications ◽

Extensive Literature ◽

Content Type ◽

Development Goals

Purpose The purpose of this study is, first, to understand if the firms are displaying integrated approach toward electronic waste management and sustainability and, second, is there a business case for linking e-waste management with sustainable development goals (SDGs) pronounced by the United Nations. Design/methodology/approach This study conducts an extensive literature review to gather perspective from multiple disciplines and also carries out content analysis of annual reports/sustainability reports of the firms. Findings Bulk consumers have sustainability policies and/or strategies but many of these firms have not linked their e-waste management with their sustainability strategies practices. Also, based on the elaboration of different perspectives, this study provides an integrative framework that suggests focus of a particular perspective on a given SDG and commensurate business approach by the firms to find a synergy between the two. Research limitations/implications This study provides a wider perspective on the subject of electronic waste management and its linkage with SDGs to create business case, thus opening up many theoretical avenues. Practical implications The policy like extended producers’ responsibility has a clear practical implication in terms of creating reputational capital for the firms by linking electronic waste management and SDGs. Social implications The SDG, detailing clean water and sanitation by asking firms not to pollute water bodies by dumping the waste, has clear social implications. Originality/value This study is first of its kind to explore the linkage between electronic waste and SDGs to understand the business case. It also throws good insights on whether the firms use integrated approach toward electronic waste management and sustainability.

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