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Stop accounting myopia: – think globally: a polemic

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journal contribution
posted on 2023-06-09, 12:18 authored by Trevor Hopper
Purpose The paper covers issues raised in my 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 article is a personal polemic intended to provoke reflection and reform amongst accountants. Practical implications The paper outlines areas where accounting could and has addressed human rights and sustainability issues, and the implications for reforming accounting practice and education. 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.

History

Publication status

  • Published

File Version

  • Accepted version

Journal

Journal of Accounting and Organisational Change

ISSN

1832-5912

Publisher

Emerald

Issue

1

Volume

15

Page range

87-99

Department affiliated with

  • Business and Management Publications

Full text available

  • Yes

Peer reviewed?

  • Yes

Legacy Posted Date

2018-03-16

First Open Access (FOA) Date

2018-11-27

First Compliant Deposit (FCD) Date

2018-03-14

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