PRME

There is a recent body of accounting literature that articulates a role for accounting in enabling the dispossession and devastation of Indigenous peoples in Canada, the US, Australia and New Zealand. This literature covers the events of several hundred years and informs an understanding of the transformation of Indigenous lifestyles under colonization. In so doing, the literature largely focuses on accounting "for" Indigenous peoples rather than accounting "by" Indigenous peoples. This article urges a change that emphasizes and encourages new directions for the literature. The article begins with a discussion of relevant publications and their themes, including some discussion on the genesis of this literature. From there, the article articulates the need for multiple perspectives and a more nuanced accounting history that acknowledges Indigenous peoples as subjects with agency rather than disempowered objects. Then, by way of illustration, the article provides a description of four potential research projects in the Canadian context.
SDG Topics: No Poverty / Good Health & Wellbeing / Decent Work & Economic Growth / Reduced Inequalities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome. The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project. The case studied suggests that accounting as a profession and cooperatives are irreconcilable.
SDG Topics: Decent Work & Economic Growth / Industry, Innovation & Infrastructure / Reduced Inequalities.

This study finds a positive association between voluntary corporate social responsibility (CSR) reporting and audit fees in China. In contrast to prior research from the US, CSR reporting in China is associated with greater earnings management. Results suggest that Chinese firms use CSR reporting as a strategic device for window dressing, and that auditors charge higher fees in response to heightened audit risk and greater audit effort. Further, the positive effects of CSR reporting on audit fees and earnings management are more significant for non-state-owned enterprises (non-SOEs) than for state-owned enterprises, which suggests that non-SOEs have not fully embraced the principles of CSR and essentially use CSR reporting to create the appearance of legitimacy. In additional tests, we find that non-SOEs with more highly rated CSR performance or longer CSR reports are associated with lower audit fees and less earnings management.
SDG Topics: Decent Work & Economic Growth / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

The primary objective of this study is to examine the moderating influence of professional commitment (PC) on the associations among ethical climate, organizational-professional conflict (OPC) and organizational commitment (OC) among public accountants. It aims to replicate recent findings on the relationships among ethical climate, OPC and OC. The authors surveyed all professional employees in the Singapore office of an international accounting firm. Significant associations were found between ethical climate, OPC and OC. Specifically, professionally committed employees reported less conflict and greater commitment when they felt the firm placed more emphasis on the public interest. These relationships were not present for employees with lower levels of professional commitment. It was also found that taxation specialists perceived the least emphasis in the firm on serving the public interest.
SDG Topics: Decent Work & Economic Growth / Peace, Justice & Strong Institutions.

Qualitative research methodology, oral history method, interviews with eighteen self-identified Indigenous Australians and thirteen non-Indigenous Australians examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians. Findings reveal that IndigenousAustralians need active support by the accounting bodies as accounting skills helps in empowering Indigenous people and enables them to gain qualifications needed for membership.
SDG Topics: Quality Education / Decent Work & Economic Growth / Reduced Inequalities / Partnerships for the Goals.

This paper presents an exploratory analysis of the emergent reporting practices used by social entrepreneurs in terms of their institutional settings and strategic objectives. These reporting practices not only account for financial performance but also disclose more nuanced and contingent social and environmental impacts and outcomes.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

During its relatively brief, 40-year life as a recognized field of inquiry (Owen, 2008), research in social and environmental accounting (SEA) has witnessed its fair share of struggles within both the mainstream and critical accounting literature. Only recently, the elite mainstream academic journals in the United States have (re)discovered SEA-related work on corporate social responsibility, and in a vast majority of that work, earlier SEA studies are either not acknowledged or are dismissed as irrelevant to the discussion at hand.The purpose of this paper is twofold. First, we offer support for sustaining diversity in SEA research by discussing the potential for quantitative SEA research projects to substantively challenge mainstream conceptions of SEA. Second, in order to promote quantitative SEA research we present a literature review that informs current and potential quantitative SEA scholars of recent developments in this stream of research, focusing primarily on the methodological requirements present in related mainstream quantitative research.
SDG Topics: Clean Water & Sanitation / Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Concumption & Production / Life Below Water / Life On Land.

This study finds a positive association between voluntary corporate social responsibility (CSR) reporting and audit fees in China. In contrast to prior research from the US, CSR reporting in China is associated with greater earnings management. Results suggest that Chinese firms use CSR reporting as a strategic device for window dressing, and that auditors charge higher fees in response to heightened audit risk and greater audit effort. Further, the positive effects of CSR reporting on audit fees and earnings management are more significant for non-state-owned enterprises (non-SOEs) than for state-owned enterprises, which suggests that non-SOEs have not fully embraced the principles of CSR and essentially use CSR reporting to create the appearance of legitimacy. In additional tests, we find that non-SOEs with more highly rated CSR performance or longer CSR reports are associated with lower audit fees and less earnings management.
SDG Topics: Decent Work & Economic Growth / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

This paper presents an exploratory analysis of the emergent reporting practices used by social entrepreneurs in terms of their institutional settings and strategic objectives. These reporting practices not only account for financial performance but also disclose more nuanced and contingent social and environmental impacts and outcomes.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

There is a recent body of accounting literature that articulates a role for accounting in enabling the dispossession and devastation of Indigenous peoples in Canada, the US, Australia and New Zealand. This literature covers the events of several hundred years and informs an understanding of the transformation of Indigenous lifestyles under colonization. In so doing, the literature largely focuses on accounting "for" Indigenous peoples rather than accounting "by" Indigenous peoples. This article urges a change that emphasizes and encourages new directions for the literature. The article begins with a discussion of relevant publications and their themes, including some discussion on the genesis of this literature. From there, the article articulates the need for multiple perspectives and a more nuanced accounting history that acknowledges Indigenous peoples as subjects with agency rather than disempowered objects. Then, by way of illustration, the article provides a description of four potential research projects in the Canadian context.
SDG Topics: No Poverty / Good Health & Wellbeing / Decent Work & Economic Growth / Reduced Inequalities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Qualitative research methodology, oral history method, interviews with eighteen self-identified Indigenous Australians and thirteen non-Indigenous Australians examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians. Findings reveal that IndigenousAustralians need active support by the accounting bodies as accounting skills helps in empowering Indigenous people and enables them to gain qualifications needed for membership.
SDG Topics: Quality Education / Decent Work & Economic Growth / Reduced Inequalities / Partnerships for the Goals.

There is a recent body of accounting literature that articulates a role for accounting in enabling the dispossession and devastation of Indigenous peoples in Canada, the US, Australia and New Zealand. This literature covers the events of several hundred years and informs an understanding of the transformation of Indigenous lifestyles under colonization. In so doing, the literature largely focuses on accounting "for" Indigenous peoples rather than accounting "by" Indigenous peoples. This article urges a change that emphasizes and encourages new directions for the literature. The article begins with a discussion of relevant publications and their themes, including some discussion on the genesis of this literature. From there, the article articulates the need for multiple perspectives and a more nuanced accounting history that acknowledges Indigenous peoples as subjects with agency rather than disempowered objects. Then, by way of illustration, the article provides a description of four potential research projects in the Canadian context.
SDG Topics: No Poverty / Good Health & Wellbeing / Decent Work & Economic Growth / Reduced Inequalities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

This study finds a positive association between voluntary corporate social responsibility (CSR) reporting and audit fees in China. In contrast to prior research from the US, CSR reporting in China is associated with greater earnings management. Results suggest that Chinese firms use CSR reporting as a strategic device for window dressing, and that auditors charge higher fees in response to heightened audit risk and greater audit effort. Further, the positive effects of CSR reporting on audit fees and earnings management are more significant for non-state-owned enterprises (non-SOEs) than for state-owned enterprises, which suggests that non-SOEs have not fully embraced the principles of CSR and essentially use CSR reporting to create the appearance of legitimacy. In additional tests, we find that non-SOEs with more highly rated CSR performance or longer CSR reports are associated with lower audit fees and less earnings management.
SDG Topics: Decent Work & Economic Growth / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome. The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project. The case studied suggests that accounting as a profession and cooperatives are irreconcilable.
SDG Topics: Decent Work & Economic Growth / Industry, Innovation & Infrastructure / Reduced Inequalities.

The primary objective of this study is to examine the moderating influence of professional commitment (PC) on the associations among ethical climate, organizational-professional conflict (OPC) and organizational commitment (OC) among public accountants. It aims to replicate recent findings on the relationships among ethical climate, OPC and OC. The authors surveyed all professional employees in the Singapore office of an international accounting firm. Significant associations were found between ethical climate, OPC and OC. Specifically, professionally committed employees reported less conflict and greater commitment when they felt the firm placed more emphasis on the public interest. These relationships were not present for employees with lower levels of professional commitment. It was also found that taxation specialists perceived the least emphasis in the firm on serving the public interest.
SDG Topics: Decent Work & Economic Growth / Peace, Justice & Strong Institutions.

There is a recent body of accounting literature that articulates a role for accounting in enabling the dispossession and devastation of Indigenous peoples in Canada, the US, Australia and New Zealand. This literature covers the events of several hundred years and informs an understanding of the transformation of Indigenous lifestyles under colonization. In so doing, the literature largely focuses on accounting "for" Indigenous peoples rather than accounting "by" Indigenous peoples. This article urges a change that emphasizes and encourages new directions for the literature. The article begins with a discussion of relevant publications and their themes, including some discussion on the genesis of this literature. From there, the article articulates the need for multiple perspectives and a more nuanced accounting history that acknowledges Indigenous peoples as subjects with agency rather than disempowered objects. Then, by way of illustration, the article provides a description of four potential research projects in the Canadian context.
SDG Topics: No Poverty / Good Health & Wellbeing / Decent Work & Economic Growth / Reduced Inequalities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Qualitative research methodology, oral history method, interviews with eighteen self-identified Indigenous Australians and thirteen non-Indigenous Australians examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians. Findings reveal that IndigenousAustralians need active support by the accounting bodies as accounting skills helps in empowering Indigenous people and enables them to gain qualifications needed for membership.
SDG Topics: Quality Education / Decent Work & Economic Growth / Reduced Inequalities / Partnerships for the Goals.

The primary objective of this study is to examine the moderating influence of professional commitment (PC) on the associations among ethical climate, organizational-professional conflict (OPC) and organizational commitment (OC) among public accountants. It aims to replicate recent findings on the relationships among ethical climate, OPC and OC. The authors surveyed all professional employees in the Singapore office of an international accounting firm. Significant associations were found between ethical climate, OPC and OC. Specifically, professionally committed employees reported less conflict and greater commitment when they felt the firm placed more emphasis on the public interest. These relationships were not present for employees with lower levels of professional commitment. It was also found that taxation specialists perceived the least emphasis in the firm on serving the public interest.
SDG Topics: Decent Work & Economic Growth / Peace, Justice & Strong Institutions.

This study finds a positive association between voluntary corporate social responsibility (CSR) reporting and audit fees in China. In contrast to prior research from the US, CSR reporting in China is associated with greater earnings management. Results suggest that Chinese firms use CSR reporting as a strategic device for window dressing, and that auditors charge higher fees in response to heightened audit risk and greater audit effort. Further, the positive effects of CSR reporting on audit fees and earnings management are more significant for non-state-owned enterprises (non-SOEs) than for state-owned enterprises, which suggests that non-SOEs have not fully embraced the principles of CSR and essentially use CSR reporting to create the appearance of legitimacy. In additional tests, we find that non-SOEs with more highly rated CSR performance or longer CSR reports are associated with lower audit fees and less earnings management.
SDG Topics: Decent Work & Economic Growth / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

During its relatively brief, 40-year life as a recognized field of inquiry (Owen, 2008), research in social and environmental accounting (SEA) has witnessed its fair share of struggles within both the mainstream and critical accounting literature. Only recently, the elite mainstream academic journals in the United States have (re)discovered SEA-related work on corporate social responsibility, and in a vast majority of that work, earlier SEA studies are either not acknowledged or are dismissed as irrelevant to the discussion at hand.The purpose of this paper is twofold. First, we offer support for sustaining diversity in SEA research by discussing the potential for quantitative SEA research projects to substantively challenge mainstream conceptions of SEA. Second, in order to promote quantitative SEA research we present a literature review that informs current and potential quantitative SEA scholars of recent developments in this stream of research, focusing primarily on the methodological requirements present in related mainstream quantitative research.
SDG Topics: Clean Water & Sanitation / Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Concumption & Production / Life Below Water / Life On Land.

The advantages of using social accounting (SA) by social enterprises are widely evident (e.g. Social Audit Network, New Economics Foundation). The data gathered by the authors, through introductory SA workshops and training attended by 30 organisations and a single case study, are used with the purpose of demonstrating that the barriers and resistance to SA are widespread. Design/methodology/approach – The paper focuses upon the analysis of the lived experiences of SA discussed by 31 workshop participants and the more detailed experience of one participant organisation over two years. An action research approach was used across the training project, with insider action research used with the single case organisation.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

The advantages of using social accounting (SA) by social enterprises are widely evident (e.g. Social Audit Network, New Economics Foundation). The data gathered by the authors, through introductory SA workshops and training attended by 30 organisations and a single case study, are used with the purpose of demonstrating that the barriers and resistance to SA are widespread. Design/methodology/approach – The paper focuses upon the analysis of the lived experiences of SA discussed by 31 workshop participants and the more detailed experience of one participant organisation over two years. An action research approach was used across the training project, with insider action research used with the single case organisation.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.