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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

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References (83)

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 ResearchEmerald Publishing

Published: Feb 7, 2023

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

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