Responding to crises: rewilding accounting education for the Anthropocene

Abstract

Purpose Responding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting education, informed by posthumanist and ecofeminist thought, this paper aims to develop an accounting pedagogy that shapes greater ecocentric narratives. Accounting educators can contribute to addressing crises by evolving new pedagogies that radically transform the education of future accounting professionals. Design/methodology/approach The authors take a critical stance in analysing the human-centred accounting education model. They explore how this model can be reimagined through rewilding accounting education, resulting in learning interventions that foster an understanding of intrinsic value, complexity of systems and collective disposition with all species and the natural world. Findings Rewilding learning interventions embed an ecocentric approach in accounting curricula design to extend beyond a human focus. Rewilding learning interventions practically explored with application to accounting include learning with and from nature, Indigenous knowledge perspectives, play as a common language and empathy as a dialogical bridge. Social implications The authors present an accounting pedagogy that fosters among accounting students and educators a relational orientation and ecological consciousness that encompasses compassion and openness to others, including non-human species and nature. This will ensure that accounting graduates are better prepared for addressing future crises that stem from our disconnect with nature. Originality/value This paper adds to limited research investigating accounting and the Anthropocene. Investigations into the Anthropocene’s human-centred discourse in accounting education are vital to respond adequately to crises. This paper extends social and environmental accounting education literature to encompass less anthropocentric discourse and greater relational learning.

COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research

“…The high importance of accounting is also in the awareness of Powell and McGuigan (2023) who argue “accounting positions humans as central and superior where the voices of non-human species that share our world are silenced”. More expressly and sharply, this is envisioned as conventional accounting principles and practices promoting “an anthropocentric speciesism”, most specifically “a hierarchical distinction and discrimination of non-human species (Horta and Albersmeier, 2020)” (Powell and McGuigan, 2023).…”

“…The high importance of accounting is also in the awareness of Powell and McGuigan (2023) who argue “accounting positions humans as central and superior where the voices of non-human species that share our world are silenced”. More expressly and sharply, this is envisioned as conventional accounting principles and practices promoting “an anthropocentric speciesism”, most specifically “a hierarchical distinction and discrimination of non-human species (Horta and Albersmeier, 2020)” (Powell and McGuigan, 2023). It may also be argued, reflecting further, that accounting has become a mechanism for creating categories and classifications among we humans of the world, which trend to focus on segregation or even discrimination within our own species as well as the natural world around us [10].…”

“…In the other four of the eight studies (50%), specifically (Masiero et al, 2023;Powell and McGuigan, 2023;Sidaway et al, 2023;Vesty et al, 2023), there was found to be an equal or close to equal reference to the terms financial and non-financial measures or metrics in their articles. While Vesty et al (2023) make one mention only of non-financial in their article, referring specifically to "non-financial measures, such as PROMS and PREMS", they refer on seven separate occasions to each of these "patient-reported outcome and/or experience measures (PROMS and PREMS)".…”

“…The conceptual study by Powell and McGuigan (2023) views the human-centered and dualist properties of accounting education through a rewilding lens "informed by posthumanist and ecofeminist thought". The study posits that academics in accounting education can contribute to addressing global crises by developing new approaches to the education of future accountants.…”

“…According to Powell and McGuigan (2023), "by opening students up to less anthropocentric viewpoints, the rewilding of accounting education positions students to conceptualise a broader definition of accounting", as provided by Carnegie et al (2021aCarnegie et al ( , 2021b. Powell and McGuigan (2023) added "it further allows for critical analysis and interrogation of more recent forms of accounting including environmental accounting, integrated reporting, accounting for biodiversity and extinction accounting. In their conclusions, the authors state "encompassing technical, moral and social perspectives [.…”