Accounting, Auditing & Accountability Journal: Volume 10 Issue 3

Contrasting world views on accounting: Accountability and Aboriginal culture

Andrew Chew, Susan Greer

Examines the issues arising from the enforcing of a Western form of accountability on the Australian Aboriginal and Torres Strait Islander (ATSI) peoples. Aboriginal organizations…

The ethics of care and new paradigms for accounting practice

Sara Reiter

The ethics of rights or the separative model has dominated Western thought since the Enlightenment and the ethics of care was developed as a feminist critique seeking to rebalance…

Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures

Rob Gray, Colin Dey, Dave Owen, Richard Evans, Simon Zadek

Addresses three related, though not entirely congruent, aims. Seeks, first, to initiate moves towards a “normative theory” ‐ a conceptual framework ‐ for the developing of social…

Engagement, education and sustainability: A review essay on environmental accounting

Jan Bebbington

Develops a case for the enabling potential of environmental accounting (EA). Investigates three areas to support this case. The first concerns the manner in which EA actively and…

The power of accounting: reflecting on water privatization?

Jean Shaoul

The water industry was one of a number of publicly owned enterprises and assets which were privatized during the 1980s in the UK. The Government justified its privatization…

Accounting and trust in the enabling of long‐term relations

Willie Seal, Peter Vincent‐Jones

The enabling role of accounting in supporting classical contractual exchange has been extensively analysed in agency theory. In contrast, analyses the role of accounting in…

Exploring accounting education’s enabling possibilities: An analysis of a management accounting text

Suresh Cuganesan, Roger Gibson, Richard Petty

Explores the possibilities that accounting could become a resource in a movement towards fairer and more just societies. Considers specifically the ways in which mainstream…

A mind is a wonderful thing to waste: “think like a commodity”, become a CPA

Tony Tinker, Athina Koutsoumadi

Technical excess in accounting education has always been a source of discontent among educational reformers, however, two recent developments have rendered these deficiencies even…