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From well before the mid-19th up to the mid-20th century those scholars who read and commented on The Essential Principles of the Wealth of Nations, including Marx and Seligman, seem to have been unaware of the very name of its author. Since then it has become accepted knowledge (again) that the work was written by one John Gray. Beyond the name, however, biographical details about Gray have remained extremely sparse until the present day. If one were to use a measure of obscurity, something which perhaps is appropriate in a work devoted to ‘neglected economists’, then one may use the fact that neither the Oxford Dictionary of National Biography (old or new editions), nor the Palgrave Dictionary of Economics (any edition), nor any other biographical dictionaries devote an entry to Gray. The modern authors who discuss his economic writings contend themselves with the statement that ‘little biographical information is available about Gray’ (Delmas & Demals, 1995, p. 119, n. 5).¹ This is unfortunate because at least some knowledge about the personal background and career of an author is often useful in arriving at a better understanding of his or her ideas. This, as will become clear shortly, is the case too for John Gray.

International harmonization of accounting standards and the move toward convergence have revived an increasing interest in the influence of culture in accounting and auditing. The growing number of countries adopting IFRS and the increasing acceptance of International Standards on Auditing (ISA) has further raised researchers’ attention. For example, more than 100 countries require or permit the use of IFRS, with more countries, such as Canada, India, and Korea, planning to adopt IFRS by 2011 (Deloitte Touche Tohmatsu, 2007; IASB, 2007a, 2007b). This move toward convergence is driven largely on assumptions and assertions based on enhancing international comparability of accounting and auditing information.

The authors measure the impact of culture on Sharia; Social and Financial Disclosure (SSFD) of Islamic Banks (IBs) around the world.

Content analysis is used to measure levels of disclosure for a sample of 136 IBs of 25 countries for years 2013 and 2014. Different cultural measures are used. These include secrecy/transparency as suggested by Gray (1988) and Hofstede (1980, 1983, 2001, 2010)’s culture dimensions which include: Power Distance; Individualism; Masculinity; Uncertainty Avoidance; Long-Term Ordination and Indulgence. Ordinary least square (OLS) regression is used to test the research hypotheses.

After controlling bank-specific, corporate governance and country characteristics, the authors found that Hofstede’s culture dimensions have a significant impact on SSFD. They also found that Gray's transparency dimension positively influence levels of sharia, social and aggregated disclosure. Therefore, they conclude that culture influences levels of disclosure in IBs.

This study has policy implications for managers and regulators of Islamic banking industry.

This study is the first to use both Gray and Hofstede models in the context of IBs around the world. It also the first to explore the impact of culture on three different disclosure levels for IBs.

This chapter reports the results of a 20-year longitudinal study of how American unions have adapted their internal administrative practices to meet the significant external challenges they face. In previous scholarly work, researchers have reported that the administrative practices of American unions were far more informal, ad hoc, and political than those of business, government, and other nonprofit organizations. The authors’ 2010 survey asked US-based national and international unions to provide data concerning their internal administrative practices. The results were compared with findings from similar surveys conducted in 1990 and 2000. The results of these surveys indicate a steady increase in unions’ adoption of more formal personnel policies, budget practices, strategic planning processes, and efforts to evaluate planned activities over the 20-year period studied. They also indicate that unions increasingly recruit individuals meeting college, technical, and professional qualifications. Taken together, the results suggest a recognition on the part of many unions that adapting their internal administrative practices to the new realities they face is a fundamental and a necessary part of any effort at organizational renewal.

This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a human right. As human rights have “moral force”, establishing access to information as a human right may act as a catalyst for policy change. The paper also aims to focus on environmental information, and specifically the case of corporate water‐related disclosures.

This paper follows Griffin and Sen, who suggest that a candidate human right might be recognised when it is consistent with “founding” human rights, it is important and it may be influenced by societal action. The specific case for access to corporate water‐related information to constitute a human right is evaluated against these principles.

Access to corporate water‐related disclosures may indeed constitute a human right. Political participation is a founding human right, water is a critical subject of political debate, water‐related information is required in order for political participation and the state is in a position to facilitate provision of such information. Corporate water disclosures may not necessarily be in the form of annual sustainability reports, however, but may include reporting by government agencies via public databases and product labelling. A countervailing corporate right to privacy is considered and found to be relevant but not necessarily incompatible with heightened disclosure obligations.

This paper seeks to make both a theoretical and a practical contribution. Theoretically, the paper explores how reporting might be conceived from a rights‐based perspective and provides a method for determining which disclosures might constitute a human right. Practically, the paper may assist those calling for improved disclosure regulation by showing how such calls might be embedded within human rights discourse.

From the in-group status as a former homeschool parent, the goal is to problematize the entanglement of neoliberalism within self-directed education (SDE) pedagogies. Further and importantly, this study aims to bring attention to and examine the neoliberal resistant practices found in Black homeschooling.

A narrative literature review, content analysis and autoethnographic reflection to critically examine the neoliberal subjectivity of SDE and identify neoliberal-resistant SDE practices of Black homeschooling families.

This paper identifies SDE’s vulnerability to neoliberal subjectivity despite the neoliberal oppositional ethos of many of its practices and its antiestablishment historical context and rhetoric. It analyzes conceptions of self, autonomy and freedom (the ideas that underwrite self-direction) that can inform a critical self-directed learning (SDL) approach. It explores contemporary Black homeschooling and SDE practices for evidence of these conceptions, arguing that this demographic, at the margin of the discursive homeschooling community, instantiates an authentic resistance and disruption to neoliberal subjectivity in SDE.

Very little research has been done on neoliberal subjectivity in the discursive SDE community. The vulnerability of SDE to neoliberalization is important to SDL homeschoolers, unschoolers and other SDE facilitators who want to practice alternative-to-mainstream values or social justice-oriented pedagogy. Without awareness of this vulnerability, neoliberal hegemony can be reproduced by SDE practices.

The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research focusing on the analysis of information disclosed by companies. The purpose of this study is to contribute a reflection on the papers that have been published on social and environmental accounting from 2000 to 2006.

A literature review of the papers examining social and environmental matters published in selected accounting journals allows the identification of the key content issues, methodologies and research questions which have been predominant in the social environmental accounting research (SEAR) area. It also enables one to pin‐point areas for future research.

The content was examined and classified in four groups: social and environmental accounting systems; social and environmental disclosures; regulation impact; and relations among environmental disclosure and environmental performance. For each group, the research method; data origins and type of data; industry and country were identified. Almost all the studies are based on content analysis and interviews. Data are collected not only from the financial statements but also from other types of information disclosed by companies. In many cases, industry activities are selected carefully and most of the studies used data from the UK, Australia, and the USA.

The paper provides a contribution to the development of the SEAR area, exploring different views. It also helps schools to identify areas for future research.

The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the contributions in this special issue.

The paper provides an analysis and critique of the extent of engagement research in the field of sustainability accounting and accountability. It draws on the fields of management, management accounting and critical accounting to present a case for further research engagement with sustainability accounting and accountability practice.

The paper finds that the extant literature in the field of sustainability accounting and reporting, in contrast to the fields of management accounting and management, has largely ignored practice within organisations. The lack of “engaging research” is found to be due to concerns about increasing the breadth of participants in the social accounting agenda and “managerial capture”. The paper argues that further research engaging with organisations is needed in order to identify how accounting and management systems might reduce their negative sustainability impacts. The paper argues that such research can benefit from the methodological and theoretical insights of other disciplines.

The paper suggests where further contributions might be made by future research endeavours engaging with organisations.

Engagement research in sustainability accounting and reporting has the potential to improve theorizing, practice and the sustainability performance of organisations.

Drawing on the methods and theories of other disciplines and the papers in the special issue, the paper presents a way forward for researchers engaging with organisations practicing sustainability accounting and reporting.

For more than three decades, researchers have been searching for evidence of corporate economic, social and environmental sustainability, the holy grail of corporate success in a socially and environmentally conscious world of the future. The vast majority of entities that researchers have investigated have focussed on the primary goal of profit maximisation, with only vaguely articulated (if any) social and environmental targets. Very little research has been undertaken to expose the inner workings of organisations that are striving primarily to improve environmental outcomes within a commercial setting. The purpose of this paper is to expose the inside details of an organisation that tried but failed, and highlights the role of power and politics in its demise.

The “processual” or “contextualist” (Burns, 2000, p. 568) methodology adopted in this investigation has facilitated the interpretation and understanding of complex inter-relationships existing amongst key management personnel. The method steps undertaken included observation and documentation of organisational strategic and operational decision-making practices over a period of 22 months and the examination and analysis of over 800 documents prepared either by or about the organisation.

Examining the inter-relationships of power and politics amongst key players during a period of significant change revealed an intense struggle for corporate survival between two management groups: the original “environmentalist” managers who prepared the entity for listing on the Australian Securities Exchange (ASX); and, the introduced “economic rationalist” managers who guided it through the post listing phase. A failure to effectively transition the power held over resources, decision-making and meanings from the old to the new managers proved to significantly challenge the organisation and possibly contributed to its ultimate demise. Some important lessons were highlighted, particularly the need to develop and establish shared understandings. It is suggested that for a business to move closer to being sustainable, rather than allowing one of the existing paradigms to dominate, a new business model needs to emerge.

The practical implementation of conservation activities on a large commercial scale is a controversial notion. The investigation of this unique case through a period of significant change represents an important experiment in the quest for sustainability and reveals valuable lessons that may guide other organisations that follow in its wake.

Perhaps the marvel is that there should exist at all a department in a British official body at national level dedicated to the support of research into information needs and the problems of providing and operating library and information services. That it does exist may be regarded as the product of a typically British combination of conscious decision‐making and historical accident.