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This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in Australia.

The study presented in this paper is based on a questionnaire survey.

Findings of the study show that Australian MA professionals are expected to have skills in cost management, corporate social responsibility, carbon accounting, risk management, business analysis, corporate governance, and asset valuations. The demand of MA professionals exceeded the pool of MA talents in Australia. The role expectations of MA professionals from different stakeholder groups are fairly consistent.

The study adds to the immigration institution discussion by demonstrating that there are inadequate professionals in Australia with the skills and experience in MA to meet the projected demand. Australia has very little option but to fill the supply-side shortfall in the short-term with overseas MA professionals.

The study adds to the literature of the societal relevance of MA by providing evidence of an increasing demand for MA skills in Australia.

Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the context of a market governance system in the absence of climate change public policy. This paper seeks to hypothesise that GHG reporting is related to internal organisation systems, external privately promulgated guidance and EU ETS trading.

A two‐stage approach is used. The initial model examines whether firms' GHG disclosures are associated with internal organisation systems factors: environmental management systems (EMS), corporate governance quality and environmental management committees as well as external private guidance provided by the Global Reporting Initiative (GRI) and the Carbon Disclosure Project (CDP) for 187 ASX 300 firms. EU ETS trading is also included. Determinants of the extent and credibility of GHG disclosure is examined in the second stage where an index constructed from the GHG reporting standard “ISO 14064‐1” items for a sub‐sample of 80 disclosing firms as the dependent variable.

Firms that voluntarily disclose GHGs have EMSs (uncertified and certified), higher corporate governance quality and publicly report to the CDP, tend to be large and in the energy and mining and industrial sectors. The credibility and extent of disclosures are related to the existence of a certified EMS, public reporting to the CDP, and use of the GRI. Firms that disclose more credible information are more likely to be large and in the energy and mining, industrial and services sectors.

The paper shows that some proactive but pragmatic Australian firms are disclosing their GHGs voluntarily for competitive advantage in the current market governance system in the absence of public policy.

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue.

The paper provides an overview of issues in the science of climate, as well as an eclectic collection of independent and inter‐disciplinary contributions to accounting for climate change. Through additional accounting analysis, and a shadow carbon account, it also illustrates how organisations and nations account for and communicate their greenhouse gas (GHG) footprints and emissions behaviour.

The research shows that accounting for carbon and other GHG emissions is immensely challenging because of uncertainties in estimation methods. The research also shows the enormity of the challenge associated with reducing those emissions in the near future.

The paper surveys past work on a wide variety of perspectives associated with climate change science, politics and policy, as well as organisational and national emissions and accounting behaviour. It provides an overview of challenges in the area, and seeks to set an agenda for future research that remains interesting and different.

This paper aims to investigate the impact of halal awareness on the relationship between halal supply chain knowledge and purchase intention for halal meat products in the millennial generation.

The quantitative approach with the respondents of 177 millennial generations in Indonesia is selected to understand the relationships between variables. Structural equation model-partial least square is used to analyze the relationship between variables.

The findings of this study found that the purchase intention of halal products in the millennial generation is influenced by several factors such as halal supply chain knowledge, halal certification and logo and religious beliefs. However, the results of this study also show that concern for halal products failed to moderate the relationship between these three main variables on the purchase intention of halal products.

This study provides insights into the concern that strengthens the relationship between the main variables on the intention to purchase halal meat products for the millennial generation.

The purpose of this research is to examine the factors that affect brand satisfaction of a Muslim customer who is making purchases from selling outlets on social media.

The study used a new mechanism of sampling for research studies relating to social media which. Further, we used hierarchical regression to analyze the moderation effects of religiosity.

The authors’ findings suggest that religiosity has moderation effects on the relationship between halal social media and brand satisfaction of a Muslim customer and even higher moderation effects on relationship between customer engagement and brand satisfaction of a Muslim customer.

The respondents of this research are completely unknown as the data has been collected from google-docs link sharing arrangement.

This study identifies factors that need to be focused on winning the brand loyalty of a Muslim customer.

This study provides a new sampling methodology to be used for the purpose of studies related to social media, which has been labeled as “social-media disguised snow ball sampling”. Further, this study is one of the few studies in the area of “halal social media”.

The purpose of this research is to analyse the development and implementation of waste-to-energy (WtE) power plants as a strategy to manage municipal solid waste (MSW) in Indonesia. It aims to identify key determinants for the successful adoption of WtE technology in developing countries, focusing on the Benowo WtE power plant, Indonesia’s first large-scale WtE project.

This study reviews the development of the Benowo WtE power plant, examining political, regulatory and financial factors influencing its implementation. It analyses the roles of national and local government institutions, highlighting critical elements for the successful deployment of WtE projects in a developing country context.

The review shows that the success of WtE projects in Indonesia is significantly influenced by strong local government commitment, supported by political, financial and regulatory backing from the national government. The Benowo WtE power plant’s development demonstrates that with adequate support, WtE can be a viable solution for managing MSW and generating energy in developing countries. The study also identifies barriers to broader WtE adoption in similar contexts.

The study is limited to 12 WtE projects in Indonesia, with in-depth analysis focused on a single case, potentially overlooking challenges and opportunities in other regions. Furthermore, the study does not include an economic analysis, such as a feasibility assessment. Future research could expand to multiple WtE projects and incorporate primary data collection to provide more comprehensive findings, including feasibility studies of each project.

The findings provide practical guidance for policymakers and stakeholders in developing countries, identifying critical areas for successful WtE deployment and offering a blueprint based on the Benowo WtE power plant.

Implementing WtE projects can improve waste management, reduce pollution, enhance public health, create jobs and stimulate local economies. The study underscores the importance of government and community collaboration in addressing environmental challenges and fostering shared responsibility.

This research offers novel insights into WtE technology development in a developing country, specifically focusing on Indonesia’s first large-scale WtE power plant. By analysing the Benowo WtE power plant, the study provides valuable lessons and strategies for other developing nations aiming to adopt WtE solutions for MSW management, emphasising the critical role of government support.