Accounting and Accountability in Competing Worlds: An Overview

Moerman, Lee C; Murphy, Daniel; Laan, Sandra van der; McGrath, Dianne

doi:10.1080/0969160x.2023.2233527

Cited by 4 publications

(2 citation statements)

References 65 publications

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“…Accounting for competing worlds has become inevitable in pluralistic societies where human interests and needs are enmeshed in contested spaces (Moerman et al ., 2021; Tregidga and Milne, 2022). As there are three ideologies that must be melded together, it is necessary to articulate the characteristics of these ideologies and their potential commonalities and areas of possible tension.…”

Section: Theorizing Accounting's Engagement With Indigenous Peoplesmentioning

confidence: 99%

Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia

Finau,

Jarvis,

Stoeckl

et al. 2023

AAAJ

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PurposeThis paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.Design/methodology/approachAdopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.FindingsThe models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.Originality/valueThe paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

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Section: Theorizing Accounting's Engagement With Indigenous Peoplesmentioning

confidence: 99%

Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia

Finau,

Jarvis,

Stoeckl

et al. 2023

AAAJ

View full text Add to dashboard Cite

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“…The potential for political conservatism in pluralistic societies concerning the endorsement of the 'equality' and 'validity' of diverse and competing views has been a topic of significant debate (Brown, 2017). The challenge of addressing the diverse perspectives, as raised by Mary Parker Follett a century ago, continues to elude practical solutions (Moerman et al, 2023). Despite efforts, bridging the gap between different generational ideologies, such as those of baby boomers, millennials, Gen X, Y, and Z, remains a persistent issue in finding common ground among them.…”

Section: Introductionmentioning

confidence: 99%

Navigating Sustainability Reporting Challenges in Pluralistic Societies: Insights from Balinese SMEs and the Integration of Tri Hita Karana and Tri Pramana

Larasdiputra

2024

JEFMS

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In pluralistic societies, navigating diverse perspectives and promoting sustainable practices pose significant challenges. This paper explores the complexities of sustainability reporting within organizations, focusing on the transition towards more mature and integrated approaches. Through qualitative research, we delve into the institutionalization of sustainability reporting, integration of innovative accounting technologies, and strategies to address challenges encountered in the reporting process. Key findings highlight the hurdles faced by Sustainability Reporting Managers, including limited experience, low external readership, and perceived redundancy by senior management. Furthermore, managers often confront constraints imposed by CEO reporting strategies, balancing the inclusion of positive narratives while maintaining sincerity in Sustainability Reports. Drawing from Balinese SMEs' experiences, we introduce the concepts of Tri Hita Karana and Tri Pramana as guiding principles for sustainable development. Tri Hita Karana emphasizes harmonious relationships with the divine, natural world, and community, while Tri Pramana focuses on leveraging human abilities for innovation and growth. Integrating these concepts into business practices promotes economic prosperity, environmental stewardship, and social well-being. In conclusion, this paper advocates for a multi-faceted approach to sustainable development, combining education, collaboration, and policy advocacy. By embracing cultural and spiritual values, organizations can foster a culture of sustainability and responsible entrepreneurship for the benefit of present and future generations.

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