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Article
Publication date: 14 June 2024

Leanne J. Morrison, Trevor Wilmshurst and Peter Hay

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the…

92

Abstract

Purpose

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Design/methodology/approach

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

Findings

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Research limitations/implications

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

Originality/value

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 1 April 2022

Leanne J. Morrison, Trevor Wilmshurst and Sonia Shimeld

This paper aims to examine the role numbers play in corporate environmental reporting. To deeply examine the ontological meanings of enumeration in the context of nature, the…

405

Abstract

Purpose

This paper aims to examine the role numbers play in corporate environmental reporting. To deeply examine the ontological meanings of enumeration in the context of nature, the histories of number and accounting are explored. Some key tropes emerge from these histories, namely, distancing and control.

Design/methodology/approach

To explore some of the implications of quantifying nature, three years of environmental reports of ten companies from the ASX200 are analysed through a Barthsian lens. Examples of enumerating nature are highlighted and explored in terms of what this means for the corporate relationship with nature. This study has focussed on some specific aspects of nature that are commonly counted in corporate environmental reporting: carbon, energy, water, biodiversity and waste. This study explores how monetisation and obfuscation are used and how this informs the myth that nature is controllable.

Findings

This study finds that quantifying nature constructs a metaphorical distance between the company and the natural world which erodes the sense of connection associated with an authentic care for nature. These findings are critical in light of the detrimental impact of corporate activity on the natural world. The reports themselves, while promoted as a tool to help mitigate damage to the natural environment, are implicitly perpetuating its harm.

Research limitations/implications

Given the extent to which companies are responsible for environmental damage and the potential capacity embedded in corporate communications, better understanding the implications of quantifying nature could powerfully instigate a new but necessary approach to nature.

Originality/value

The insights of this paper are relevant to those aiming to improve the underpinning approaches used in corporate environmental reporting. This paper provides new understandings of the ways quantitative expression of environmental values constructs the myth that nature is controllable.

Details

Meditari Accountancy Research, vol. 31 no. 4
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 27 May 2024

Kinley Wangchuk, Leanne J. Morrison, Glenn Finau and Sonam Thakchoe

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to…

165

Abstract

Purpose

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

Design/methodology/approach

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

Findings

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

Research limitations/implications

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

Practical implications

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Social implications

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

Originality/value

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 4 February 2025

Leanne J. Morrison, Alia Alshamari and Mitali Panchal Arora

To determine the potential of stakeholder engagement to shape sustainability reporting standards for public sector organisations (PSOs), this paper aims to examine stakeholder…

47

Abstract

Purpose

To determine the potential of stakeholder engagement to shape sustainability reporting standards for public sector organisations (PSOs), this paper aims to examine stakeholder responses to the International Public Sector Accounting Standards Board’s (IPSASB) most recent consultation paper on the topic.

Design/methodology/approach

This study conducts a qualitative thematic analysis of stakeholder submissions to the IPSASB’s first consultation paper on sustainability reporting for PSOs, published in 2022, using NVivo software.

Findings

While initial stakeholder responses appeared to align with the IPSASB proposals, many also expressed significant concerns. These included a lack of sustainability reporting guidance tailored to PSOs, doubts over the “legitimacy” of IPSASB to set the standards, as well as its failure to include Indigenous perspectives, broader sustainability expertise and collaboration with other international accounting bodies in the standard-setting process.

Practical implications

This study emphasises the critical need for stakeholder concerns to be addressed in the development of standards for PSOs. These insights could inform public policy and guide IPSASB in producing inclusive, effective standards for PSOs to achieve and report on their sustainability goals.

Social implications

Inclusive decision-making in standard-setting is fundamental to serving the public interest. By reflecting diverse stakeholder perspectives, including those of Indigenous peoples and sustainability experts, the resulting standards will provide better sustainability guidance to PSOs.

Originality/value

This paper contributes to the theories informing sustainability reporting and standard-setting with its combination of theoretical approaches and practical implications for standard-setters. By providing a comprehensive analysis of stakeholder feedback on the IPSASB consultation paper, highlighting the critical importance of inclusive stakeholder engagement, this study addresses a gap in the literature, thereby amplifying the call for robust, globally recognised sustainability reporting standards tailored specifically for PSOs.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 12 March 2021

Leanne J. Morrison and Alan Lowe

Using a dialogic approach to narrative analysis through the lens of fairytale, this paper explores the shared construction of corporate environmental stories. The analysis…

2058

Abstract

Purpose

Using a dialogic approach to narrative analysis through the lens of fairytale, this paper explores the shared construction of corporate environmental stories. The analysis provided aims to reveal the narrative messaging which is implicit in corporate reporting, to contrast corporate and stakeholder narratives and to bring attention to the ubiquity of storytelling in corporate communications.

Design/methodology/approach

This paper examines a series of events in which a single case company plays the central role. The environmental section of the case company's sustainability report is examined through the lens of fairytale analysis. Next, two counter accounts are constructed which foreground multiple stakeholder accounts and retold as fairytales.

Findings

The dialogic nature of accounts plays a critical role in how stakeholders understand the environmental impacts of a company. Storytelling mechanisms have been used to shape the perspective and sympathies of the report reader in favour of the company. We use these same mechanisms to create two collective counter accounts which display different sympathies.

Research limitations/implications

This research reveals how the narrative nature of corporate reports may be used to fabricate a particular perspective through storytelling. By doing so, it challenges the authority of the version of events provided by the company and gives voice to collective counter accounts which are shared by and can be disseminated to other stakeholders.

Originality/value

This paper provides a unique perspective to understanding corporate environmental reporting and the stories shared by and with external stakeholders by drawing from a novel link between fairytale, storytelling and counter accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 28 February 2023

Leanne J. Morrison, Alia Alshamari and Glenn Finau

This paper aims to interrogate the accountabilities of the foreign companies which have directly invested in the Iraqi oil and gas industry.

1212

Abstract

Purpose

This paper aims to interrogate the accountabilities of the foreign companies which have directly invested in the Iraqi oil and gas industry.

Design/methodology/approach

Using both qualitative and quantitative methodologies, the authors first map the stakeholder accountabilities (qualitative) of foreign oil and gas companies and second, the authors seek to demonstrate quantitatively – through structural break tests and publicly available sustainability reports – whether these companies have accounted for their environmental and social impacts both to Iraqi people and to the global community.

Findings

The authors find that the Western democratic values embedded in stakeholder theory, in terms of sustainability, do not hold the same meaning in cultural contexts where conceptions and application of Western democratic values are deeply problematic. This paper identifies a crucial problem in the global oil supply chain and problematises the application of traditional theoretical approaches in the context of the Iraqi oil and gas industry.

Practical implications

Implications of this study include the refocus of attention onto the local and global environmental impacts of the Iraqi oil and gas industry by foreign direct investments. Such a refocus highlights the reasons and ways that decision makers should accommodate these less salient stakeholders.

Originality/value

The primary contribution is the critique of the lack of environmental accountability of foreign direct investment companies in the Iraqi oil and gas industry. The authors also make theoretical and methodological contributions via the problematisation of the cultural bias inherent in traditional stakeholder theories, and by introducing a quantitative method to evaluate the accountabilities of companies.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 24 September 2024

28

Abstract

Details

Annals in Social Responsibility, vol. 10 no. 2
Type: Research Article
ISSN: 2056-3515

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Book part
Publication date: 5 September 2018

Maura J. Mills and Leanne M. Tortez

We review the state of the literature concerning work–family conflict in the military, focusing on service members’ parenting roles and overall family and child well-being. This…

Abstract

We review the state of the literature concerning work–family conflict in the military, focusing on service members’ parenting roles and overall family and child well-being. This includes recognition that for many women service members, parenting considerations often arise long before a child is born, thereby further complicating work–family conflict considerations in regard to gender-specific conflict factors such as pregnancy, childbirth, postpartum, and breastfeeding. Subsequently, we consider more gender-invariant conflict factors, such as the nature of the work itself as causing conflict for the service member as parent (e.g., nontraditional hours, long separations, and child care challenges) as well as for the child (e.g., irregular contact with parent, fear for parent’s safety, and frequent relocations), and the ramifications of such conflict on service member and child well-being. Finally, we review formalized support resources that are in place to mitigate negative effects of such conflict, and make recommendations to facilitate progress in research and practice moving forward.

Details

Occupational Stress and Well-Being in Military Contexts
Type: Book
ISBN: 978-1-78756-184-7

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Article
Publication date: 2 May 2017

Katherine Leanne Christ and Roger Leonard Burritt

Water is critical to all life on Earth and a crucial business resource which evidence suggests is often mismanaged. Corporate water accounting is an emerging practice designed to…

1049

Abstract

Purpose

Water is critical to all life on Earth and a crucial business resource which evidence suggests is often mismanaged. Corporate water accounting is an emerging practice designed to help corporations address water issues. Indirect water management in supply chains is important, but hitherto little consideration has been given to supply chain water accounting. This paper aims to synthesise available literature and infer how future research can further knowledge and take-up in practice.

Design/methodology/approach

An integrative literature review is used to synthesise the current state of knowledge and the prospects for academic research looking to further practice in supply chain water accounting.

Findings

Literature reveals two contrasting issues in need of further research, first, between normative and practical approaches to supply chain water accounting and, second, the focus on external reporting versus management.

Research limitations/implications

One main limitation is recognised. Technical aspects of supply chain water accounting tools, for example, water footprints and material flow cost accounting are not considered as focus is on the take-up of corporate supply chain water accounting in practice.

Practical implications

This study sets out an agenda for the future of supply chain water accounting which can be used to guide research and stimulate extension in practice and take-up of important indirect considerations in corporate water accounting in supply chains.

Originality/value

The integrative literature review leads to the identification of future research opportunities and a set of research questions relating to useful information, links with internal decision-making and external collaboration, application in companies of different sizes and to furthering the take-up of corporate water accounting practice in the increasingly important collaborative supply chain relationships which span the globe.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 1 December 2004

Melanie Bryant and Julie Wolfram Cox

This paper is concerned with how employees talk about their experiences of organizational change and focuses specifically on the construction of conversion stories. These are…

4331

Abstract

This paper is concerned with how employees talk about their experiences of organizational change and focuses specifically on the construction of conversion stories. These are particularly positive narratives that consider change as a turning point in which individuals depart from an old way of life pre‐change to embrace a post‐change organization. In this study, employees seek conversion into management groups and report the values and philosophies of management in their narratives, thus highlighting the benefits of change while suppressing any negative aspects. This paper draws attention to the dramatic nature of the conversion story and explores the sharp distinction between the reporting of experiences prior to and after change. We also investigate the relationship between constructing conversion stories and gaining personal and career advancement at work and suggest that beneath the positive exterior of the conversion narratives lies a theme of silence, which may be related to career advancement. Our findings suggest that such stories of silence complicate the conversion story as an example of positive organizational change and discuss implications for both the theory and practice of narrative change research.

Details

Journal of Organizational Change Management, vol. 17 no. 6
Type: Research Article
ISSN: 0953-4814

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