Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

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

COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for... The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting education, professional practice and research, from tomorrow, for the purpose of shaping a better world. In the process of setting an agenda, we outline, discuss, and analyse the eight articles which follow depicting complementary and insightful scenarios during COVID-19.Design/methodology/approachThis study applies an original informing framework for discussion and analysis purposes, described as Framework of the Multidimensional Nature of Accounting. The proposed, multidimensional definition is “Accounting is a technical, social and moral practice concerned with the sustainable utilisation of resources and proper accountability to stakeholders to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69, 2021b).FindingsAccounting is conceived, understood and examined in the research portrayed as a combined technical, social and moral practice concerned with shaping a better world to enable the flourishing of organisations, people and nature. To the contrary, accounting is not recognised as a mere neutral, benign, technical practice.Research limitations/implicationsWhile this paper examines the other articles, there is no substitute for carefully reading, and reflecting on, all the articles published. Importantly, each contribution provides unique and comprehensive insights on accounting during the initial global pandemic period.Originality/valueAccounting is studied in different organisational and social contexts against the backdrop of a global pandemic, among other “wicked problems” worldwide. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

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

Download PDF
26 pages

Loading next page...
 
/lp/emerald-publishing/covid-19-and-accounting-as-multidimensional-technical-social-and-moral-ggOFo96dVW
Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2049-372X
eISSN
2049-372X
DOI
10.1108/medar-10-2022-1826
Publisher site
See Article on Publisher Site

Abstract

The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting education, professional practice and research, from tomorrow, for the purpose of shaping a better world. In the process of setting an agenda, we outline, discuss, and analyse the eight articles which follow depicting complementary and insightful scenarios during COVID-19.Design/methodology/approachThis study applies an original informing framework for discussion and analysis purposes, described as Framework of the Multidimensional Nature of Accounting. The proposed, multidimensional definition is “Accounting is a technical, social and moral practice concerned with the sustainable utilisation of resources and proper accountability to stakeholders to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69, 2021b).FindingsAccounting is conceived, understood and examined in the research portrayed as a combined technical, social and moral practice concerned with shaping a better world to enable the flourishing of organisations, people and nature. To the contrary, accounting is not recognised as a mere neutral, benign, technical practice.Research limitations/implicationsWhile this paper examines the other articles, there is no substitute for carefully reading, and reflecting on, all the articles published. Importantly, each contribution provides unique and comprehensive insights on accounting during the initial global pandemic period.Originality/valueAccounting is studied in different organisational and social contexts against the backdrop of a global pandemic, among other “wicked problems” worldwide.

Journal

Meditari Accountancy Research – Emerald Publishing

Published: Feb 7, 2023

Keywords: Research; Professional practice; Education; Accounting; COVID-19; Technical; Social and moral practice

References

  • COVID-19 and accounting education in Australia: what the future holds
  • Aged care act 1997
  • Socio-technical design for public interest technology
    Abbas, R.; Pitt, J.; Michael, K.
  • Australia’s COVID-19 public budgeting response: the straitjacket of neoliberalism
    Andrew, J.; Baker, M.; Guthrie, J.; Martin-Sardesai, A.
  • Accounting values, controversies, and compromises in tests of worth
    Annisette, M.; Vesty, G.; Amslem, T.; Cloutier, C.; Gond, J.-P; Leca, B.
  • Letting the chat out of the bag: deconstruction, privilege and accounting research
    Arrington, C.; Francis, J.
  • The evolution of social and environmental accountability: paradigm shift of shifting mirage?
    Atkins, J.; McBride, K.; Carnegie, G.D.; Napier, C.J.
  • Accounting and sustainable development: an exploration
    Bebbington, J.; Larrinaga, C.
  • Achieving the United Nations sustainable development goals: an enabling role for accounting research
    Bebbington, J.; Unerman, J.
  • Advancing research into accounting and the UN sustainable development goals
    Bebbington, J.; Unerman, J.
  • Taking the pulse of accounting education reform: liberal education, sociological perspectives, and exploring ways forward
    Boyce, G.; Narayanan, V.; Greer, S.; Blair, B.
  • The roles of accounting in organizations and society
    Burchell, S.; Clubb, C.; Hopwood, A.; Hughes, J.; Nahapiet, J.
  • Global university rankings and their impacts: what function do they serve?
    Carnegie, G.; Lucas, A.
  • University rankings industry is a classic case of form without substance
    Carnegie, G.; Parker, L.
  • Key performance indicators and organizational culture: a new proposition
    Carnegie, G.; Tsahuridu, E.
  • Accounting 101: redefining accounting for tomorrow
    Carnegie, G.D.
  • Global university rankings: the macro-micro contradiction in public university management
    Carnegie, G.D.
  • Critical and interpretive histories: insights into accounting’s present and future through its past
    Carnegie, G.D.; Napier, C.J.
  • Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change
    Carnegie, G.D.; Guthrie, J.; Martin-Sardesai, A.
  • It’s 2020: What is accounting today?
    Carnegie, G.; Parker, L.; Tsahuridu, E.
  • Redefining accounting for tomorrow
    Carnegie, G.; Parker, L.; Tsahuridu, E.
  • SOS accounting educators: developing accounting and accountants for a better world
    Carnegie, G.; Parker, L.; Tsahuridu, E.
  • Taming the black elephant’: assessing and managing the impacts of COVID-19 on public universities in Australia
    Carnegie, G.D.; Martin-Sardesai, A.; Marini, L.; Guthrie Am, J.
  • Accounting history and theorising about organisations
    Carnegie, G.D.; McBride, K.M.; Napier, C.L.; Parker, L.D.
  • Accounting research for shaping a better world
    Carnegie, G.; Parker, L.; Tsahuridu, E.
  • Accounting as technical, social and moral practice: the monetary valuation of public cultural, heritage and scientific collections in financial reports
    Carnegie, G.D.; Ferri, P.; Parker, L.D.; Sidaway, S.I.L.; Tsahuridu, E.E.
  • Accounting as technical, social and moral practice for shaping a better world
    Carnegie, G.; Gomes, D.; McBride, K.; Parker, L.; Tsahuridu, E.
  • Internationalization and CSR reporting: evidence from US companies and their polish subsidiaries
    Cho, C.; Krasodomska, J.; Ratliff-Miller, P.; Godawska, J.
  • Silences in annual reports
    Chwastiak, M.; Young, J.
  • Accounting and social capital: a review and reflections on future research opportunities
    de Villiers, C.; La Torre, M.; Botes, V.
  • Integrated reporting: insights, gaps and an agenda for future research
    de Villiers, C.; Rinaldi, L.; Unerman, J.
  • Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research
    de Villiers, C.; Hsiao, P.; Zambon, S.; Magnaghi, E.
  • Research agenda on integrated reporting: new emergent theory and practice
    Dragu, I.; Tiron-Tudor, A.
  • Achieving sustainability through integrated reporting
    Eccles, R.; Saltzman, D.
  • After virtue? Accounting as a moral and discursive practice
    Francis, J.
  • It was 20 years ago today: Sgt Pepper, Accounting, Auditing and Accountability Journal, Green Accounting and the Blue Meanies
    Gray, R.; Laughlin, R.
  • Corporate social reporting: a rebuttal of legitimacy theory
    Guthrie, J.; Parker, L.D.
  • Corporate social disclosure practice: a comparative international analysis
    Guthrie, J.; Parker, L.D.
  • The new public management in the 1980s: variations of a theme
    Hood, C.
  • On trying to study accounting in the contexts in which it operates
    Hopwood, A.
  • The tale of a committee that never reported: disagreements on intertwining accounting with the social
    Hopwood, A.
  • Accounting and organisation change
    Hopwood, A.
  • Defining speciesism
    Horta, O.; Albersmeier, F.
  • Accounting and the examination: a genealogy of disciplinary power
    Hoskin, K.; Macve, R.
  • Navigating netnography: a guide for the accounting researcher
    Jeacle, I.
  • Audit society goes viral: the rise of the online auditor
    Jeacle, I.; Carter, C.
  • Sustainability accounting, accountability and reporting in the public sector: an overview and suggestions for future research
    Kaur, A.; Lodhia, S.
  • Gender and the construction of the professional accountant
    Kirkham, L.; Loft, A.
  • Netnography
    Kozinets, R.; Mansell, R.; Ang, P.H.
  • Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research
    Lai, A.; Stacchezzini, R.
  • Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic
    Leoni, G.; Lai, A.; Stacchezzini, R.; Steccolini, I.; Brammer, S.; Linnenluecke, M.; Demirag, I.
  • The pervasive role of accounting and accountability during the COVID-19 emergency
    Leoni, G.; Lai, A.; Stacchezzini, R.; Steccolini, I.; Brammer, S.; Linnenluecke, M.; Demirag, I.
  • The role of accounting in supporting adaptation to climate change
    Linnenluecke, M.; Birt, J.; Griffiths, A.
  • Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment
    Lodhia, S.; Sharma, U.; Low, M.
  • Towards a critical understanding of accounting: the case of cost accounting in the UK, 1914–1925
    Loft, A.
  • Account (share) ability through social media during the COVID-19 emergency: the case of universities
    Masiero, E.; Leoni, G.; Bagnoli, C.
  • Accounting for progress – national accounting and planning in France: a review essay
    Miller, P.
  • Accounting as social and institutional practice: an introduction
    Miller, P.; Hopwood, A.G.; Miller, P.
  • Genealogies of calculation
    Miller, P.; Napier, C.
  • Research directions in accounting history
    Napier, C.J.
  • Exploring the transformative potential of management control systems in organisational change towards sustainability
    Narayanan, V.; Boyce, G.
  • Revitalising the enterprise university post-COVID 19: a focus on business schools
    O’Connell, B.; Tharapos, M.; De Lange, P.; Beatson, N.
  • Readdressing accountability for occupational health and safety in a pandemic era
    Parker, L.; Narayanan, V.
  • Responding to crises: rewilding accounting education for the anthropocene
    Powell, L.; McGuigan, N.
  • How accounting begins: object formation and the accretion of infrastructure
    Power, M.
  • The audit society – second thoughts
    Power, M.
  • Whistleblowing and accounting for the public interest: a call for new directions
    Quayle, A.
  • Occupational health and safety reports: a comparative study between Malaysia and United Kingdom
    Rahman, M.R.C.A.; Yahya, M.; Abdullah, M.
  • Accounting in times of the COVID-19 pandemic: a forum for academic research
    Rinaldi, L.; Cho, C.; Lodhia, S.; Michelon, G.; Tilt, C.
  • Accounting for natural disasters from a historical perspective: a literature review and research agenda
    Sargiacomo, M.; Servalli, S.; Potito, S.; D’Andreamatteo, A.; Gitto, A.
  • Teaching the concept of decision-usefulness, and accounting as a technical, social and moral practice: the case of COVID-19 ‘case number’ reporting
    Sidaway, S.; Juric, D.; Deegan, C.
  • Opportunity in an uncertain future: reconceptualising accounting education for the post-COVID-19 world
    Tharapos, M.
  • Towards a political economy of accounting: an empirical illustration of the cambridge controversies
    Tinker, A.
  • The struggle over meaning in accounting and corporate research: a comparative evaluation of conservative and critical historiography
    Tinker, T.; Neimark, M.
  • The normative origins of positive theories: ideology and accounting thought
    Tinker, A.; Merino, B.; Neimark, M.
  • Accounting as a social and moral practice
    Tsahuridu, E.; Carnegie, G.
  • Crisis accountability and aged “care” during COVID-19
    Twyford, E.
  • Broadening the boundaries of accounting: a call for interdisciplinarity in the calculative era
    Twyford, E.; Abbas, R.
  • Accounting, valuing and investing in health care: dealing with outdated accounting models
    Vesty, G.; Kokshagina, O.; Jansson, M.; Cheong, F.; Butler-Henderson, K.
  • Revisiting the roles of accounting in society
    Walker, S.
  • Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?
    Yang, C.; O’Leary, S.; Tregidga, H.