... and identifies how initiatives influence financial performance, non-financial performance or a combination of both. Design/methodology/approach Drawing on 72 peer-reviewed articles published in top-tier accounting journals, this study analyzes and synthesizes the existing literature to examine firm-level...

...Upekha Atupola; Sanjaya Kuruppu; Wei Qian; Sumin Kim Purpose The purpose of this paper is to systematically review accounting and non-accounting literature related to accounting for the circular economy ( CE ) and develop a research agenda that advances and promotes interdisciplinary research...

...Wayne van Zijl; Kayleigh Burnham; Dusan Ecim Purpose Artificial intelligence ( AI ) has the potential to radically transform the accountancy profession, starting with routine transactions and functions and moving towards more strategic, leadership and governance responsibilities. The purpose...

...Garry D. Carnegie; Delfina Gomes; Lee D. Parker; Karen McBride; Eva Tsahuridu 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...

...Francesca Castaldo; Pasqualina Porretta; Stefania Zanda Purpose This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show that the path to be followed is the one traced...

...Piotr Staszkiewicz; Jarosław Horobiowski; Anna Szelągowska; Agnieszka Maryla Strzelecka Purpose The study aims to identify the practical borders of AI legal personality and accountability in human-centric services. Design/methodology/approach Using a framework tailored for AI studies...

... of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List. Design/methodology/approach The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text...

...Kinley Wangchuk; Leanne J. Morrison; Glenn Finau; Sonam Thakchoe 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...

...Grant Samkin; Dessalegn Getie Mihret; Tesfaye Lemma Purpose We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues...

...Sarath Lal Ukwatte Jalathge; Hang Tran; Lalitha Ukwatte; Tesfaye Lemma; Grant Samkin Purpose This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability...

...Hang Tran; Lan Anh Nguyen; Tesfaye Lemma Purpose This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor...

...Garry D. Carnegie; Delfina Gomes; Karen McBride Purpose The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting education, professional practice and research, from tomorrow...

...Erin Jade Twyford; Roba Abbas Purpose This paper aims to present a preliminary exploration of the intersections between the accounting and information systems (IS) disciplines. Using the illustrative example of the COVIDSafe app, released by the Australian federal government in response...

...Marco Bellucci; Damiano Cesa Bianchi; Giacomo Manetti Purpose This study aims to review the academic literature on the utilization of blockchain in accounting practice and research to identify potential opportunities for further scientific investigation and to provide a framework for how...

...) analysed the strengths and limitations of the rise of the EU. They highlighted the greater accountability to students and other stakeholders including government that it enabled and the increased focus on cost efficiency and development of new revenue streams due to reduced government resourcing. In terms...

... . Kurunmäki , L. (2004), “ A hybrid profession – the acquisition of management accounting expertise by medical professionals ”, Accounting, Organizations and Society , Vol. 29 Nos 3/4 , pp. 327 - 347 . Lapsley , I. (2007), “ Accountingization, trust and medical dilemmas ”, Journal...

...Lisa Powell; Nicholas McGuigan Purpose Responding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting education, informed by posthumanist and ecofeminist thought, this paper aims...

...Daniela Mancini; Rosa Lombardi; Madjid Tavana Purpose This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated...

...Rouxelle De Villiers Purpose The business environment is changing and education at university business schools does not appear to keep pace. This paper aims to identify principles to guide educators in preparing accounting students for automation and artificial intelligence and sets an agenda...

...Mohammad Namazi; Hossein Rajabdorri Purpose The purpose of this study is to propose a contemporary-specific model entitled “sustainable development model of accounting professional ethics (SDM-APE)” and empirically investigate and quantitatively prioritize its components. Design/methodology...