Guest editorial

Gibassier, Delphine; Maurice, Jonathan; Cho, Charles H.

doi:10.1108/sampj-07-2018-151

Cited by 2 publications

(3 citation statements)

References 1 publication

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“…The CSEAR community in North America gathers every other year and (at the time of writing) the eighth gathering is upcoming [2]. The approach to calling for papers was similar to that of the 2018 special issue on SAMPJ 11,6 sustainability accounting, management and policy in France, which emerged from the fourth CSEAR France conference in 2016 (Gibassier et al, 2018). Authors submitting manuscripts to the seventh CSEAR North America Conference were encouraged to consider the special issue as an outlet, but the call for papers was circulated and open to the wider community of academics doing work on sustainability accounting and management in the North American context.…”

Section: Introductionmentioning

confidence: 99%

“…Our original idea for this special issue was to bring under the spotlight the North American [1] sustainability accounting and management research context. Just as France provided a unique setting to explore (Gibassier et al , 2018), North America has its own particularities. For example, within the USA, there is tremendous tension between various levels of government and society, characterized by opposed views on a plethora of social and environmental issues.…”

Section: Introductionmentioning

confidence: 99%

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Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community

Cho

Kim

Rodrigue

et al. 2020

SAMPJ

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Purpose The purpose of this paper is two-fold. The first is to provide insight into the academic life, teaching and research activities of active participants in the sustainability accounting and management academic community in North America. The second is to provide readers with an overview of the papers in this special issue. Design/methodology/approach To meet the first objective, we specifically sought out those who self-identify as sustainability accounting and management academics, based in North American universities and who actively engage in the sustainability academic community in North America. Using an anonymous online survey, this group was asked to respond to various questions about their academic life, research and teaching activities. Findings Survey respondents report that they choose to focus on sustainability accounting and management because they want to make a difference (change the world). To that end, the respondents identify carbon emissions and climate change, social issues such as inequalities, as well as grand challenges and sustainable development goals, as important research topics to pursue in the future. While passionate about their research topics, respondents generally note that research outlets that will serve to significantly move their careers forward are difficult to find. A relatively small number of respondents teach sustainability accounting or management, however, most courses taught are dedicated to the topic and teaching sustainability was identified as amongst the most enjoyable aspects of their academic lives. Practical implications With study respondents feeling closed out of a number of mainstream journals, career paths at North American institutions could appear somewhat limited for those choosing sustainability accounting and management research as a focus, interest and even passion. This is perhaps even more profound on the teaching side where from a practical perspective, we need to be teaching accountants and managers the significance of sustainability in and for the profession, yes – but even more so for society broadly. Social implications As we move into the digital age, it is important that professionals bend their minds to sustainability as much as they do to keep up with the “pace of change” on other fronts. A potential risk is that “high-tech” subsumes equally important social aspects that need to be embedded in the process of generating accounting and management professionals. Originality/value To the best of our knowledge, this is the first time a survey on the work experiences of a sample of scholars teaching and doing research in the area of sustainability accounting and management has been presented for publication. It is meant to provide some descriptive insights into what drives some active participants in this group of academics and reflect on where the future might lead as sustainability becomes an urgent necessity rather than a choice. These descriptive insights and reflections provide a starting point for future inquiries.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community

Cho

Kim

Rodrigue

et al. 2020

SAMPJ

View full text Add to dashboard Cite

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“…French sociologists and philosophers’ thoughts have heavily influenced accounting research (Gibassier et al , 2018; Hoque, 2018). Foucault, Bourdieu and Latour and Callon’s works are typical examples of forces shaping the body of accounting literature related to the order of things, actor-network theory and critical accounting.…”

Section: Sociology Of Worth – a Brief Introductionmentioning

confidence: 99%

Accounting for gaming in the time of plague: COVID-19 in Macau

Noronha

Guan

Sio

2021

SAMPJ

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Purpose While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society as a whole. Recent studies have looked into such an impact on various industries such as retail and agriculture. The current study aims at applying a sociological framework, sociology of worth (SOW), to the gaming industry in Macau, the largest operator of state-allowed gambling and entertainment in China, which will allow for its development during the COVID-19 pandemic to be charted. Design/methodology/approach The study uses the theory of SOW as a framework and collects data from various sources, such as the government, gaming operators and the public, to create timelines and SOW frameworks to analyze the impact of the virus on the gaming industry and the society as a whole. Findings Detailed content analysis and the creation of different SOW matrices determined that the notion of a “lonely economy” during a time of a critical event may be ameliorated in the long term through compromises of the different worlds and actors of the SOW. Practical implications Though largely theory-based, this study offers a thorough account of the COVID-19 incident for both the government and the gaming industry to reflect on and to consider new ways to fight against degrowth caused by disasters or crises. Social implications The SOW framework divides society into different worlds of different worths. The current study shows how the worths of the different worlds are congruent during normal periods, and how cracks appear between them when a sudden crisis, such as COVID-19, occurs. The article serves as a social account of how these cracks are formed and how could they be resolved through compromise and reconstruction. Originality/value This study is a first attempt to apply SOW to a controversial industry (gaming) while the effects of the COVID-19 pandemic are ongoing. It offers a significant contribution to the social accounting literature through its consideration of the combination of unprecedented factors in a well-timed study that pays close attention to analyses and theoretical elaboration.

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Guest editorial

Cited by 2 publications

References 1 publication

Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community

Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community

Accounting for gaming in the time of plague: COVID-19 in Macau

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