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Keywords: Moral
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research 1–37.
Published: 05 May 2026
.... Analysis reveals three critical gaps in research on the SDGs: it disproportionately attends to the technical dimension (disclosure) while largely neglecting the social (social and policy implications) and moral (stakeholder and planetary interests) dimensions; it concentrates on limited, specific SDGs...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2024) 32 (5): 1809–1836.
Published: 06 March 2024
... by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice. Design/methodology/approach...
