About
33
Publications
3,466
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
701
Citations
Introduction
Publications
Publications (33)
This short editorial discusses the Special Issue on 'Critical perspectives on Accountability' and focuses on NGO research. It presents the nine papers selected for the Special Issue and, while celebrating the progression of NGO research in recent years, outlines areas where new research is needed.
The Intergovernmental Panel on Climate Change (IPCC) has entered a new era, with insights from the social sciences now seen as critical to informing global policymaking decisions on the climate crisis. Previously, economists dominated the social science contribution through their proactive engagement with climate related intergovernmental bodies su...
Mobilising sufficient financial resources for low carbon development has led to countries integrating green bonds into their sovereign bond portfolios. However, questions remain over the efficacy and integrity of these financial instruments. Climate bonds impose additional accountability requirements that connect the money raised with actions to re...
It can be too easy to focus on the now and ignore the contribution of foundational texts that have shaped and to continue to shape our scholarship. This essay is a personal plea to revisit The Greening of Profession. Not in a backward facing homage to the passing of Rob, but to appreciate the scope and spirit of this work in order to infuse our wor...
Este capítulo apresenta um caso de ensino para aprendizagem de conceitos de sustentabilidade em decisões de negócios. O problema a ser resolvido é a decisão de exportar a polpa congelada da fruta Assabí, proveniente da floresta amazônica no Brasil, para uma grande rede de supermercados do Reino Unido. A resolução do problema será realizada por meio...
Purpose:
This research seeks to explain how a national government becomes capable of constructing an account of its biodiversity performance that is aimed at enabling formulation of policy in pursuit of SDG 15: Life on Land.
Design/methodology/approach:
The research examines a case study of the construction of the UK government's annual biodiversi...
This research explores the development and accountability of green financial instruments for addressing climate change in order to improve our understanding of potential behavioural changes by key related institutions. This green finance initiative is known as green sukuk, which is a hybrid of conventional government bonds, Islamic finance principl...
Business education for sustainable decisions includes learning about distinct disciplines, interests and values. There are a gap on appropriate techniques for multidisciplinary sustainability curriculum, which requires a holistic and integrative perspective, including systems thinking skills.
We propose a Learning Tool for Sustainable Decision Mak...
Momentum is building in the global effort to tackle climate change. Climate regulations and low-carbon technological advances are seen as an inevitable part of the twenty-first-century and of humanity's future [Falkner 2016. “The Paris Agreement and the New Logic of International Climate Politics.” International Affairs 92 (5): 1107–1125. doi:10.11...
This study explores why local NGOs in the Niger Delta integrate dialogic action and accounts into their campaigns to protect the human, economic and environmental rights of indigenous communities. The NGOs considered their alternative-accounts effective in problematising the need for greater accountability, giving greater visibilities to unsustaina...
The main aim of this paper is to introduce key themes of NGO accounting and accountability and provide an overview of the papers included in this special issue. These papers deal with formal reporting issues related to the regulatory requirements as well as various alternative forms of informal accountability mechanisms which are more related with...
Education for sustainability includes learning about distinct disciplines, cultures, interests, values, and risks. There is a gap in learning appropriate techniques and processes for multidisciplinary curricula, like sustainability. This research discusses the effectiveness of a Learning Tool for Sustainable Decision Making (LTSDM) based on theoret...
This teaching case study provides a learning context to explore the integration of sustainability concepts into business decision-making processes from multiple stakeholder perspectives. The case study consists of the simulation of a multi-criteria decision process in a fictitious story about stakeholders interested in the export of frozen fruit pu...
This study explores why local NGOs in the Niger Delta integrate dialogic action and accounts into their campaigns to protect the human, economic and environmental rights of indigenous communities. The NGOs considered their alternative-accounts effective in problematizing the need for greater accountability, giving greater visibilities to unsustaina...
The Oil Spill Monitor (OSM) is an innovative public sector accounting system intended to improve the regulation of oil pollution in the Niger Delta through greater transparency and stakeholders’ engagement. The Nigerian OSM, an online accounting and geographic information system, was set up by non-governmental organizations before becoming part of...
This review paper explores the key challenges associated with effective inter-generational equity accounts in relation to the governance of public sector organizations and sustainable development transformations. Three different approaches to inter-generational equity accounting are evaluated and an outline for future research is provided.
This research discusses the effectiveness of a Learning Tool for Sustainable Decision Making (LTSDM) based on theoretical foundations of team Experiential Learning Theory (ELT) and Multi-Criteria Decision Aid (MCDA). We carried out an illustrative pilot test with undergraduate students in Accounting of a Brazilian State University. The results demo...
Purpose – This paper explores how and why international advocacy NGOs use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmen...
This paper emerges from an invitation to reflect upon the achievements of social and environmental accounting as well as to identify the challenges that lie ahead as the field continues its engagement with the goal of sustainable development. Three perspectives are developed in pursuit of that aim, namely: exploring the nature of the issues and mod...
This study intends to provide a practical contribution to sustainability accounting education and also, theoretical insights into giving stakeholders a voice in organisational decisions concerning the embedding sustainability into supply chains. This research discusses solutions to a supply chain sustainability problem using a multi-criteria and pa...
In this paper we explore how accounts co-produced by Peruvian pupils and teachers, embedded within an activist project, helped to translate sustainability into something familiar that their community could engage with and act for (Contrafatto, 2013). Creating this closeness to, and everydayness of, sustainability was seen to be critical for communi...