Martin Kelly

• PhD Accounting
• University of Waikato

In order to categorise business as “good” one must choose what characterises “Good Business”. Some argue that any profitable business is good business, but profitable business sometimes creates social and environmental problems. Anyone can list what good business characteristics are, but the list will not be acceptable to everyone. We argue that, o...

Purpose – This study aims to provide an understanding of the nature of corporate social responsibility (CSR) practices in a developing country, Sri Lanka. Specifically, it explores the environmental activities and social engagements of a sample from the largest 200 companies listed on the Colombo Stock Exchange. Design/methodology/approach – Data...

The influences large corporations have on the lives of most citizens is huge. In the developed world the relationships between corporations and citizens is generally close, with top corporate managers making decisions that shape the societies which they share with their fellow citizens. Individuals in Western society may be trained to accept the st...

This paper suggests that academics need to engage with the sustainable business model, rather than accept that the purpose of business is to simply maximise shareholders' wealth as suggested by neoclassical economics. The business world needs to change considerably as we move from the 20th century, deeper into the 21st century. Sustainable business...

Purpose – The purpose of this paper is to explore students’ perceptions and understandings of, and attitudes towards, education for sustainable development (ESD) at Delta Business School (DBS) in New Zealand[1]. The aim is to extend the limited literature on students’ perceptions of ESD within an accounting and business curriculum. Design/methodol...

The paper outlines the business decision making paradigm that prevailed in the 20th century and how the resultant business decisions revealed deficiencies in that paradigm. However, it recognises that some powerful forces in society wish to retain the 20th century model; there is much available evidence to demonstrate the dangers inherent in such a...

In many Business Schools today, accounting academics have been introduced to the concept of sustainability that challenges the dominant 20th century way of doing business. In these schools, it is now reasoned that the purpose of business may be better achieved if it involves taking decisions that recognize the holistic economic, social and environm...

Throughout most of the 20th century Management Accounting was developed on the premise that it should help managers to decide how best to maximise the short-term financial profits of their businesses. In the emergent Corporate Social Responsibility (CSR) business environment Post, Preston and Sachs1 ask, ‘To whom and for what is the corporation res...

Throughout most of the 20th Century, business decision makers have been encouraged to focus on short term profit maximisation and shareholder value. This focus requires the exclusion of considerations of the social and political ramifications of business decisions, except to the extent that they impact on the primary focus. This has resulted in glo...

Corporate governance in many companies is now built on sustainable development principles; it involves the recognition of corporate social responsibilities (CSR), and of stakeholders' legitimate interests in corporate activities. The nature of management decision-making and control has changed. In the new environment, the role of accountants must c...

The landscape of business management is fast changing as businesses seek long term prosperity rather than short term profitability, in a world which is demanding more accountability from its business leaders. It remains unclear exactly what changes will be required as the new business environment continues to develop. We argue that contemporary man...

In this paper we discuss ‘sustainable management’ which is being advocated by some in the business community. It may be that a professed commitment to sustainable development is merely a way for contemporary businesses to continue with ‘business as usual’ behind its façade. We believe that if business practices are to change, then education must ch...

We examine the role of business decision-makers in the contemporary world and the effects that business has on the lives of contemporary citizens. We argue that the business decision-making framework has been improperly focused on purely quantifiable values at the expense of ethical considerations, and that its objectives must change if individuals...

This paper explores some ideas for expanding the scope of corporate accountability and thereby contemporary practices in corporate social reporting (CSR). Contemporary CSR practices have been criticized for acting as a legitimizing device for profit-seeking entities possibly at the expense of the community. A communitarian correction to CSR practic...

Although whistleblowers are often portrayed as courageous individuals deserving of respect, the act of whistleblowing can be viewed as a disloyal act which may bring much harm to the whistleblower's colleagues. We argue that although some whistleblowers have provided a great service to society, the world would be best served if the need for externa...

Both accounting and education have developed throughout this century under the influence of the scientific methodology which has served the natural sciences well in their recent developments. We argue that an over-reliance on the scientific methodology has not allowed accounting education to develop optimally and that other perspectives on educatio...

INTRODUCTION Most business schools originated in the latter half of the twentieth century. Often they were staffed by individuals from the business environment who were not skilled in teaching or research methods. The new academics were required to facilitate the learning of students in an academic environment. Often they adopted a narrowly focused...

Over the past few decades the pace of change in the business environment has been rapid, as the effects of electronic innovations and the acceptance of the globalisation mind-set have occurred. Communism has collapsed and the power of corporations has grown in the global community that has developed. It has become imperative that business decision-...

There is evidence of discontent with contemporary university education generally, and accounting education in particular. This paper examines some reasons for the discontent and suggests one way to address it, namely dialectic enquiry. The process of contradiction and reconciliation is at the heart of dialectic enquiry. From two opposing positions,...

This paper discusses the use of the action-research methodology in the classroom to help improve the academic environment. Action-research appears to have grown in popularity with academics generally, and in educational research particularly, over the past few years. In this paper action-research is defined, and a critique and counter-critique are...

This paper questions the purpose of contemporary accounting education for society and reflects on what accounting academics are attempting to achieve in universities today. The authors suggest that a number of extant educational issues and beliefs (and the associated underlying assumptions) concerning the purpose and practice of tertiary education...

Post-modernism has had a major influence on academic thought. It has served well in exposing the hidden assumptions which many people have unknowingly allowed to influence their behaviour, but it has provided little support to those who are seeking to discover how they might attempt to ‘progress’. Post-modernism may encourage pessimism and lack of...

This paper questions the dominance in textbooks of a management accounting grounded largely in neo-classical economics and scientific management. In New Zealand the most popular textbook used in introductory management accounting courses is Horngren and Foster's Cost Accounting - a Managerial Emphasis.The current seventh edition of the text, althou...

Neo-classical economics does not of itself provide an adequate explanation of current management accounting practice and research. Ideas from several other disciplines have been used in an attempt to facilitate a more complete understanding of management accounting. There now exists a multiplicity of ‘ways of seeing’ management accounting which add...

Although whistleblowers are often portrayed as courageous individuals worthy of respect, the act of whistleblowing can be viewed as a disloyal act which may bring much harm to the whistleblower’s colleagues. We argue that although some whistleblowers have provided a great service to society, the world would be best served if the need for external w...