scholarly journals Stop accounting myopia: – think globally: a polemic

2021 ◽  
Author(s):  
Trevor Hopper

© 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.

2021 ◽  
Author(s):  
Trevor Hopper

© 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.


2019 ◽  
Vol 15 (1) ◽  
pp. 87-99 ◽  
Author(s):  
Trevor Hopper

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.


Author(s):  
Tania Garcia Sedano

The Agenda for development for after 2015 was approved by the General Assembly of the United Nations and within it the 17 Sustainable Development Goals are included. The eighth objective of sustainable development has as its headline: «Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all». The reverse of decent work is represented by forced labor. Forced labor is a flagrant violation of human rights and in many cases a crime. Thus, it is necessary to approach this phenomenon to diagnose its incidence in our societies and adopt whatever measures are necessary to put an end to this execrable phenomenon.


2021 ◽  
Vol 13 (4) ◽  
pp. 1828
Author(s):  
Elisa Chaleta ◽  
Margarida Saraiva ◽  
Fátima Leal ◽  
Isabel Fialho ◽  
António Borralho

In this work we analyzed the mapping of Sustainable Development Goals in the curricular units of the undergraduate courses of the School of Social Sciences at the University of Évora. Of a total of 449 curricular units, only 374 had students enrolled in 2020/2021. The data presented refer to the 187 course units that had Sustainable Development Goals in addition to SDG4 (Quality Education) assigned to all the course units. Considering the set of curricular units, the results showed that the most mentioned objectives were those related to Gender Equality (SDG 5), Reduced Inequalities (SDG 10), Decent Work and Economic Growth (SDG 8) and Peace, Justice and Strong Institutions (SDG 16). Regarding the differences between the departments, which are also distinct scientific areas, we have observed that the Departments of Economics and Management had more objectives related to labor and economic growth, while the other departments mentioned more objectives related to inequalities, gender or other.


Sign in / Sign up

Export Citation Format

Share Document