Stop accounting myopia: – think globally: a polemic

Hopper, Trevor (2018) Stop accounting myopia: – think globally: a polemic. Journal of Accounting and Organisational Change. ISSN 1832-5912 (Accepted)

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Abstract

Purpose
The paper covers issues raised in my plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals.
Design/methodology/approach
The discussion is based on personal experience, cognate literature, and policies of major global institutions.
Findings
Whilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations’ obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability - especially civil society democratic participation, and a greater and more equal partnership with stakeholders and developing countries to address their needs.
Research limitations/implications
The article is a personal polemic intended to provoke reflection and reform amongst accountants.
Practical implications
The paper outlines areas where accounting could and has addressed human rights and sustainability issues, and the implications for reforming accounting practice and education.
Social Implications
The social implications are vast for they extend to major issues concerning the preserving the planet, its species, humankind, and enhanced democratic processes for civil society and developing countries.

Item Type: Article
Keywords: accounting, sustainable development goals, decent work, civil society participation
Schools and Departments: School of Business, Management and Economics > Business and Management
Depositing User: Trevor Hopper
Date Deposited: 16 Mar 2018 11:38
Last Modified: 17 May 2018 14:46
URI: http://sro.sussex.ac.uk/id/eprint/74081

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