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Ground rent has been playing a vital role in China’s economic and social development, which has a clear practical logic. It is also necessary to present the historical inevitability and institutional mechanisms that realize this role of ground rent concerning its theoretical and historical logic.

This paper draws on the theories of the French regulation school and the social structure of accumulation theory to establish a preliminary analytical framework. This paper explores the process of ground rent formation under certain land institutional arrangements, as well as the association between the capital accumulation system, the distribution regulation mechanism and relevant stakeholder relationships. From the perspective of historical materialism, the paper examines the functions of ground rent in feudal and capitalist societies and their mapping association between the capital accumulation system, distribution regulation mechanism and stakeholders. This paper further investigates the inevitable trends in the evolution of different social systems from the perspective of rent. Additionally, based on Marx’s view on ground rent under socialism, the paper elucidates the formation, types of rent and its engagement in social production under the conditions of China’s socialist market economy, identifying the inherent value orientation and distinct institutional advantages.

Although considerable research has explored the reasons for the existence, categories and functions of rent in a socialist market economy, there is a relatively insufficient examination of its historical evolution and how it influences real-world economic dynamics. Existing studies have primarily focused on agricultural rent, lacking an in-depth analysis that puts the behaviors of landowners, land operators and laborers in fundamental contexts.

As China enters a new stage of development, it is imperative to improve the public ownership of land from a new historical starting point, encourage the rational use of ground rent leverage, and establish and enhance the capital accumulation system, the distribution regulation mechanism and relevant stakeholder relationships, enabling their more harmonious alignment with the socialist market economy. The following effort should be made to ensure that such actions will be put into place.

This paper explores the role of accounting and accountability techniques in contributing to Australia’s border industrial complex.

We use the political thought of Behrouz Boochani to explore the role that accounting techniques play at the micro and macro level of his dialectic of alienation and freedom. Firstly, we explore the accounting and accountability techniques detailed in Boochani’s No Friend but the Mountain, which gives an account of his life in Manus Prison, and the accounting techniques he experienced. Secondly, we explore the discourse of alienation created within the annual reporting of the Australian Federal Government regarding the border industrial complex.

We argue that the border industrial complex requires the alienation of asylum seekers from their own humanity for capital accumulation, and that accounting and accountability techniques facilitate this form of alienation. These techniques include inventorying, logging and queuing at the micro level within Manus Prison. This alienates those trapped in the system from one another and themselves. Techniques also include annual reporting at a macro level which alienates those trapped in the system from the (White) “Australian Community”. However, these techniques are resisted at every point by assertions of freedom.

We illustrate the role of accounting in accumulation by alienation, where the unfreedom of incarcerated asylum seekers is a site of profit for vested interests. But also that this alienation is resisted at every point by refusals of alienation as assertions of freedom. Thus, this study contributes to the accounting literature by drawing from theories of alienation, and putting forward the dialectic of alienation and freedom articulated by Boochani and collaborators.

The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to address the development of integrated thinking skills for future professional accountants during higher education. This issue is relevant as many professional accounting bodies expect that integrated thinking skills are developed during the higher education of prospective professional accountants. Despite this expectation, there is limited guidance available to academics in the accounting education field to do so. By means of a literature review as well as an empirical study, this chapter develops a constructivist model that can be used by academics to develop integrated thinking skills during the higher education of prospective professional accountants. The model addresses the foundation, appropriate pedagogies, disciplinarity type, and point of introduction of integrated thinking principles in accounting education.

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.

Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.

The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.

The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.

Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.

Utilizing the Marxist theory of unequal exchange to explain the terms of trade between nations, this paper elucidates one possible mechanism that gives rise to ecologically unequal exchange between developed and developing economies.

We propose a two-sector linear production model and demonstrate that a decrease in the organic composition of capital and an increase in the rate of surplus value in a sector will lead to a relative price decrease and value transfer out of that particular sector, as well as increasing the environmental costs of trade. Furthermore, we measure the levels of unequal exchange (value transfer) and ecologically unequal exchange of 40 economies and empirically validate their relationship.

The findings suggest that an important cause of the ecologically unequal exchange is the value transfer between economies caused by the international division of labor and real wage disparities. The inequality in international trade is a significant factor contributing to the gap in the ecological environment level between developed and developing economies.

By introducing the theory of unequal exchange or value transfer into the analysis of ecological unequal exchange, we provide a mathematical framework for analyzing ecological unequal exchange and a method for calculating the scale of ecological unequal exchange and value transfer, thereby enhancing the theoretical depth and practical significance of the ecological unequal exchange theory.

The chapter examining the impact of artificial intelligence (AI) on audit quality to achieve business sustainable practices, trying to found that using of AI as a substitute for human intelligence affects auditor’s capability and experience, from other hand affects audit process, starting from audit planning until issuance of reporting. Based on literature review about AI and audit quality, the chapter findings showed that AI adoption is a necessary requirement for auditors due to time constraints, accuracy requirements, and job speed requirements. The impact of AI on audit quality is profound and multifaceted. By leveraging the capabilities of AI, auditors can enhance the accuracy, efficiency and objectivity of their work.

To guarantee that the application of AI benefits the auditing profession and the public it serves, it is imperative to solve the obstacles that come with it. AI has the ability to greatly improve audit quality, but its deployment needs to be closely monitored to prevent any early problems. With appropriate training, data, and governance, AI can enhance the efficiency and effectiveness of audits, leading to more accurate and reliable financial reporting. However, it is important for auditors to be aware of the challenges and risks associated with AI and to take steps to mitigate these risks. Where cybersecurity is a protection line for external threats and it is considered as a new risk management tool.

This study aims to examine Africa’s environment, social and governance (ESG) research through a systematic literature review (SLR). The authors aim to identify and discuss influential aspects of ESG accounting in Africa, focusing on prominent themes, authors and journals in published articles using Africa’s setting. It also constructs agendas for future research to advance the literature and contribute to the ESG accounting practices in Africa.

This study uses an SLR approach, where accounting research journal articles are collated and compiled according to pre-determined criteria and analysed using bibliometric techniques. After carefully reviewing 1,387 articles, the authors selected and examined 246 academic articles published from 2006 to 2024 in 32 accounting journals indexed in the Web of Science.

The authors identify four main streams of ESG accounting research in Africa, namely, ESG disclosure in primary-based economies; corporate governance dynamics in Africa; internal mechanisms in ESG reporting; and external mechanisms in ESG disclosure. According to the analysis, the authors propose future research agendas to discuss institutional perspective of ESG reporting standards implementation and enforcement; value creation impact on sustainability performance; ESG reporting effect on conflict resolution; and ESG reporting quality and environmental sustainability.

This study assists policymakers, academics, managers, accounting professionals and investors in comprehensively understanding the current state and projecting future actions to develop ESG accounting in Africa.

To the best of the authors’ knowledge, this study is perhaps the first to examine Africa’s ESG research through an SLR. This study contributes to the body of knowledge by providing a comprehensive analysis of the existing ESG accounting landscape and tailoring future research agendas based on the distinctive characteristics of Africa.

The chapter examines the impact of artificial intelligence (AI) on audit quality to achieve business sustainable practices, trying to find that using AI as a substitute for human intelligence affects auditors’ capability and experience, and it also affects audit process, starting from audit planning to the issuance of reporting to improve business sustainability. Based on the literature review about AI and audit quality, the chapter findings showed that AI adoption is a necessary requirement for auditors due to time constraints, accuracy requirements and job speed requirements. The impact of AI on audit quality is profound and multifaceted. By leveraging the capabilities of AI, auditors can enhance the accuracy, efficiency and objectivity of their work.

To guarantee that the application of AI benefits the auditing profession and the public it serves, it is imperative to solve the obstacles that come with it. AI has the ability to greatly improve audit quality, but its deployment needs to be closely monitored to prevent any early problems. With appropriate training, data and governance, AI can enhance the efficiency and effectiveness of audits, leading to more accurate and reliable financial reporting, which directly achieve business sustainability through enhancing financial reporting quality, investors’ confidence, corporate governance and mitigation of agency conflicts.