Stop accounting myopia: – think globally: a polemic

Hopper, Trevor

doi:10.1108/jaoc-12-2017-0115

Cited by 37 publications

(45 citation statements)

References 11 publications

(10 reference statements)

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“…GRB refers to a systemic approach that involves various instruments, techniques, and procedures to integrate the gender perspective into the overall budget process-from planning to reporting [5,11,49]. Since the mid-1980s, GRB has gained increasing relevance in multiple contexts and in public sector organizations [50], including at HEIs [3,51]. GRB is rooted in gender mainstreaming, understood as a strategy for promoting equal opportunity and disseminating the gender perspective in political choices by rethinking traditional decision-making processes.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Among the social issues that are particularly relevant to HEIs is gender equality (GE), which is also one of the United Nations (UN) Sustainable Development Goals (SDGs). Fully delivering on these goals includes reaching GE, which is tied to a comprehensive social responsibility [3]. Many international and European institutions have released guidelines, directives, and recommendations aimed at promoting GE, such as the EU Gender Action Plan 2016-2020, which focuses on promoting gender budgeting at both the national and local levels in EU countries [4].…”

Section: Introductionmentioning

confidence: 99%

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The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education

2021

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The United Nations Sustainable Development Goals Agenda includes gender equality as one of its 17 goals and emphasizes the importance of supporting women’s empowerment to meet the SDGs. Gender-responsive budgeting (GRB) can help achieve gender equality in organizations, but there continue to be limitations on exploiting its full potential. Further research is needed, especially in the public sector and at higher education institutions. This paper investigates the development of the GRB process and the related reporting practices, as well as the potential to fully integrate it into the university’s strategic policies at the University of Ferrara. The paper is based on a qualitative content analysis of annual GRB reports from 2011 to 2018. The results show that, during this period, GRB at the university changed from playing an accountability role to having a performance measurement role. Although GRB has become more relevant inside the organization, the extent of the integration with the university strategy and the budgeting cycle remains limited, which hampers the strategic relevance of GRB.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education

2021

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“…Similarly, Grubnic and Cooper (2019) discuss the challenges that the United Kingdom's Health and Wellbeing Board members have faced in discharging multiple accountabilities within the wider new public governance reforms. Hopper (2019) identified a fixation in much social and environmental accounting literature, on the idea that disclosure will simply produce the desired resultsas achieving the United Nations' SDGs is viewed as essentially a technical matter. He suggested that sustainable development requires necessitating major social and political changes which include redistribution, limits on growth, population control and new trade policies, which are being and will be contested.…”

Section: Accountability and The Critical Accounting Literaturementioning

confidence: 99%

The Politics of Accountability and Participation: A Case study of Samoa's Land Reform

Chan¹

2021

Preprint

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<p>The objective of this study is to advance understanding of the politics of accountability and participation in a development context. Both the accounting and development literature have highlighted the limitations of the ‘neoliberal development’ paradigm’s methods for accountability and participatory practices which often neglect and exclude less powerful voices. This study addresses this shortcoming by reconceptualising accountability and participatory initiatives through a critical dialogic accounting lens and providing a framework for evaluating these practices in the context of Samoa’s land reform. To achieve this, the study draws on the work of critical dialogic accounting scholars (Brown, 2009; Dillard & Vinnari, 2019) and of development scholars (Cornwall, 2008; Goetz & Jenkins, 2005; McGee & Gaventa, 2013; Newell & Wheeler, 2006) working within the ‘deepening democracy’ paradigm. In a case study of Samoa’s land reform project, the study employs both semi-structured interviews and documentary analysis of media reports and policy documents to critically examine accountability and participatory practices, examining the political contestation between dominant powerholders and marginalised voices. It also considers the potential of critical dialogic accounting to contribute to the ‘deepening democracy’ paradigm in fostering more democratic and participatory governance in the Pacific context. The findings indicate that current approaches to accountability and participation are shaped by the ‘neoliberal development’ paradigm, favouring more powerful actors over other interested groups and consensus-based methods that stifle debate. These findings extend current accounting research that highlights the possibilities of critical dialogic accounting to critique neoliberal approaches and to facilitate democratic participation within the context of developing countries (Alawattage & Azure, 2019; Tanima, Brown & Dillard, 2020). In surfacing the political contestations surrounding Samoa’s land reform and drawing on Dillard and Vinnari’s (2019) proposals for responsibility networks, the study also provides a basis for developing more effective ways of ensuring accountability to, and participation of, less powerful groups.</p>

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“…Accounting reporting and management control systems and accounting research and teaching needs to focus less on market-based actions and commercial ends and more on sustainability issues, ethical considerations and social and environmental reporting. Accounting needs to be not only based on ecological factors but all the United Nation's sustainable development goals, such as gender equality and the quality of working life (Hopper, 2019).…”

Section: Leadership and Discoursementioning

confidence: 99%

Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic

Hopper

2020

JAOC

Self Cite

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Purpose The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic. Design/methodology/approach The discussion is based on personal experience and observation of events and media reports in the UK, the USA and New Zealand. Findings Many problems that have emerged have varied owing to differences in the national governance of each country regarding the emphasis their governments and businesses have placed on short-run financialisation policies; the comprehensiveness of their information and control systems; their leadership and whether their discourse accords with events and expert advice; their degree of accountability and concern for public wellness; and the need to consider new taxation policies to meet the costs of the pandemic. Research limitations/implications This paper is based on personal observations owing to the restrictions on research access during the pandemic, and thus it reflects the author’s political opinions and beliefs. Practical implications This paper outlines areas where accounting could and has addressed the issues examined and recommends greater adoption globally of policies and systems designed to meet the United Nation’s sustainable development goals. Social implications The social implications are vast for they extend to major issues concerning preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries. Originality/value A comparative analysis and evaluation of nations' control of of the coronavirus (COVID_19) pandemic. This lies in the eyes of the beholder.

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Stop accounting myopia: – think globally: a polemic

Cited by 37 publications

References 11 publications

The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education

The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education

The Politics of Accountability and Participation: A Case study of Samoa's Land Reform

Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic

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