Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously

Purpose – The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which recognizes and addresses differentials in power, beliefs and desires of constituencies. An agenda for future research and engagement is outlined, drawing on this and insights fromother papers in this special issue of the Accounting, Auditing and Accountability Journal (AAAJ) aimed at taking multiple perspectives seriously. Design/methodology/approach – The paper reviews and synthesizes the central themes associated with accounting, accountants and accountability regimes in pluralistic societies, especially with respect to the research studies in this AAAJ special issue, and it identifies possibilities for future research and engagement. Findings – Three central themes are identified: the challenges of achieving critical, pluralistic engagement in and through mainstream institutions; the possibilities of taking multiple perspectives seriously through decentred understandings of governance and democracy; and the value of an agonistic ethos of engagement in accounting. The articles in this issue contribute to these themes, albeit differently, and in combination with the extant social science literature reviewed here, open up pathways for future research and engagement. Practical implications – This work seeks to encourage the development of pluralistic accounting and accountability systems drawing on conceptual and practice-based resources across disciplines and by considering the standpoints of diverse interested constituencies, including academics, policymakers, business leaders and social movements. Originality/value – How accounting can reflect and enact pluralistic democracy, not least to involve civil society, and how problems related to power differentials and seemingly incompatible aims can be addressed has been largely neglected. This issue provides empirical, practical and theoretical material to advance further work in the area. Paper type Research pape

Veblen\u27s placebo: another historical perspective on administrative evil

Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of material science as practiced by the production engineers is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen\u27s position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and it is only through ideologically instigated applications that any moral value accrues. We discuss administrative evil and the role of instrumental rationality generally, and accounting specifically, in creating it. Veblen\u27s characterization of financial capitalism and production engineers and his arguments for the primacy of economic efficiency versus pecuniary gain provide a basis for evaluating the legitimating action. We consider how Veblen\u27s work relates to notions of instrumental rationality and then undertake a critical assessment of the ideas. Some of Veblen\u27s ideas, while utopian, might be seen as an elixir for the detrimental influences of financial capital; however, at best, they provide a placebo for the ills of administrative evil and, as such, do not provide an amoral basis for legitimating the associated accounting systems

Governance and Reporting in a Complex Global Environment

The purpose of this paper is to explore whether there are extant mechanisms that are utilized to meet the challenges of diverse corporate governance needs in modern global society. We adopt the nonlinear lens utilized in complex adaptive systems. The examination is advanced using three examples drawn from published academic research. The three examples selected allow consideration of differing levels of analysis, regions and entity types. Levels of analysis include societal, institutional and firm. Regions include Asia Pacific, United States and international. The governance types are governmental, charitable and corporate. Distinct world views are represented by considering the holistic worldview of the indigenous Maori as well as an emerging CSR agenda for an international corporation. Diverse objectives are exemplified by the inclusion of required not-for-profit reporting

The "Death of environmentalism" debates : forging links between SEA and civil society discourses

Social and environmental accounting (SEA) is currently going through a period of critical selfanalysis.Challenging questions are being raised about how SEA should be defined, who should be doing the defining, and what the agenda should be. We attempt to engage and enrich these debates from both a process and content perspective by drawing on the political philosophy of agonistic pluralism and a set of debates within the environmental movement - "the death of environmentalism" debates. The contribution of the paper is twofold: to set forth the death of environmentalism debates in the accounting literature and, in doing so, to contextualize and theorize the contested nature of SEA using agonistic pluralism. In contrast to consensually oriented approaches to SEA, the desired outcome is not necessarily resolution of ideological differences but to imagine, develop, and support democratic processes wherein these differences can be recognized and engaged. We construe the "Death" debates as illustrative of the contestable practical and political issues facing both SEA and progressive social movements generally, demonstrating the context and content of the deliberations necessary in contemplating effective programs of engagement. The SEA community, and civil society groups, can benefit from the more overtly political perspective provided by agonistic pluralism. By surfacing and engaging with various antagonisms in this wider contested civic sphere, SEA can more effectively respond to, and move beyond, traditional politically conservative, managerialist approaches to sustainability

PESQUISA EM CONTABILIDADE SOCIAL COMO SE O MUNDO IMPORTASSE UM ENSAIO SOBRE POSTALGIA E UM NOVO ABSURDISMO

O objetivo deste ensaio é oferecer uma autocrítica reflexiva sobre a ‘comunidade da contabilidade social’. O público-alvo é a comunidade acadêmica dos contadores com atividades na área de contabilidade social. O principal enfoque desta ‘comunidade’ é nas revistas contábeis de língua inglesa e nas práticas sociais e ambientais das maiores organizações do setor privado. Este ensaio foi motivado por uma preocupação com as nossas responsabilidades como acadêmicos em um mundo em crise e a perda de energia da contabilidade social e seu entusiasmo revolucionário. Os esforços dessa comunidade na área da contabilidade social têm sido realizados em um contexto de quase total negligência às atividades e aos desenvolvimentos nas comunidades não-contábeis, e particularmente nos setores público e de serviços. O ensaio vai ao encontro do trabalho e da literatura no setor público e organizações não-governamentais para ilustrar uma das maneiras em que ‘nossa’ contabilidade social pode tentar para evitar se tornar moribunda

Photorhabdus Luminescens Phase II Cells Growth Kinetic Study Using A 5L A Plus Sartorius Stedim Biostat® Fermentation System

Photorhabdus luminescens lives symbiotically with the nematode species Heterorhabditis bacteriophora. This symbiotic couple may become a bio-control key to replacing chemical pesticides. The nematode is able to infect a wide variety of destructive insects without causing harm to beneficial insect species. There are numerous advantages of biocontrol methods including decreased maintenance and less repeated use than chemical pesticides. Nematodes are also resilient to the environment for reproduction. To better assess the growth characteristics of Heterorhabditis bacteriophora, the growth kinetics of the bacterial symbiont Photorhabdus luminescens must be understood. By varying the media composition, optimal conditions were found to present the highest specific growth rate and the shortest doubling time of P. luminescens. These conditions could be scaled into mass production with high yield

"Good" news from nowhere:imagining utopian sustainable accounting

Purpose The purpose of this paper is to attempt to provide a ray of hope, in the form of a Morris-style utopian dream of a sustainable world, as a basis for new forms of accounting and accountability in contemporary society. Design/methodology/approach The method is four-fold, weaving together an auto-ethnographic approach, a contextual dialogue between accounting academics and lobbyists, a Morris-inspired utopian metaphor and a stakeholder accountability event in the form of oral disclosures written as a song cycle. Findings Current efforts at integrated reporting are unlikely to change how large companies do business in order to address the risk of climate change in the short term. If the UN reports on climate change are correct, the authors need to take immediate action. The authors argue that, instead of waiting for climatic disaster to lead to a paradigm shift in corporate practice, “monetisation” of the costs of climate change is one way to encourage integrated thinking and sustainable business models. This relies on existing finance and accounting discourse to create a new “field of environmental visibility” which engenders environmental awareness on the part of the world’s companies and policy makers.Practical implications This utopian image may not appear a practicable, realistic solution to current problems but represents a starting point for optimism. It provides inspiration for policy makers to develop better forms of sustainability reporting, more suitable to the accelerating rates of climatic change. Originality/value To the authors’ knowledge this is the first attempt to develop Morris’s News From Nowhere as a basis for building new forms of accounting and accountability

Blinded by Simplicity: Locating the Social Dimension in Software Development Process Literature

The software development process is a complex human, intellectual and labor-intensive activity and human related factors have shown to be the most significant contributors to software system failures. Lacking the ability to identify or quantify these factors, software practitioners will not learn from the failures caused by them. Although, social factors give rise to high failure rates in software development projects they tend to be ignored. Business continues as usual. The inability for software engineers to attain a holistic and inclusive approach will leave the social dimension out and undermine the realization of a fully sustainable software development process.This paper builds on the master’s thesis with the same title completed in December 2019 at Stockholm University. The thesis demonstrates how research literature on software development processes addresses (or not) the social dimension of sustainability from a holistic point of view. The results indicate that the practice of dealing holistically with complexity including the social dimension is still underdeveloped. Further research is suggested regarding the development of adequate supporting tools, social skills, and managerial attitudes and behaviors