Garry D. Carnegie, Delfina Gomes, Lee D. Parker, Karen McBride and Eva Tsahuridu
This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and…
Abstract
Purpose
This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.
Design/methodology/approach
The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.
Findings
Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.
Research limitations/implications
Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.
Originality/value
The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.
Details
Keywords
Khatereh Ghasemzadeh, Octavio Escobar, Zornitsa Yordanova and Manuel Villasalero
The study examines the amplifying role of users in the e-healthcare sector and holistically show its current state and potential. The paper aims at contributing to the scientific…
Abstract
Purpose
The study examines the amplifying role of users in the e-healthcare sector and holistically show its current state and potential. The paper aims at contributing to the scientific literature with a comprehensive review of the current state of the art on the application of user innovation (UI) in the e-healthcare sector, as a solid step for discussing the potential, trends, managerial gaps and future research avenues in this field. Despite the crucial importance of the topic and increasing attention toward it in the last few years, there is a lack of comprehensive scrutiny on different angles of involving users in health technology innovations so far.
Design/methodology/approach
This study combines two methods of bibliometric analysis and extensive content analysis of 169 journal articles on Scopus and Web of Science to unfold five research questions regarding the mechanisms of involving users, innovations characteristics and the role of users throughout the innovation process.
Findings
A clear result of the applied methodology is the profiling of users involved in e-health innovations in seven categories. The results of this study shed light on the current practice of not involving users in all the stages of the innovation process of m-health, telemedicine, self-managing technologies, which is contrary to the best practices of the UI application.
Research limitations/implications
Collection of relevant studies due to lack of comprehensibility of the keywords.
Practical implications
The offered propositions can act as a roadmap to potential research opportunities as well as to organize such innovations from a managerial perspective in particular healthcare organization managers and the middle managers operating at R&D sectors and policymakers.
Originality/value
This study is the first of its kind that digs out the application of UI strategies such as user-centered design in the context of e-healthcare and provides a bibliometric and extensive content analysis of the studies conducted in this theme over the years.