Ian Thomson

Accountants' Attitudes and Environmentally-sensitive Accounting

Abstract Accounting for the environment (ICAEW, 1992) is receiving increasing attention. A series of initial interviews, visits and other contacts with a wide range of organisations and accountants on three continents left us with the impression that accountants and accounting do not appear to be involved in corporate responses to the environmental agenda. This paper is an exploration and examination of that impression. A mail questionnaire survey confirmed that accountants have low levels of involvement in their companys environmental activities and, from responses to personal opinion questions, appear to experience a conflict between their awareness of environmental issues and an inability to translate this into action within their corporate life. These attitudes are explored in the paper and would be a sufficient explanation for the absence of environmental accounting in practice.

Activism, arenas and accounts in conflicts over tobacco control

Purpose - – The purpose of this paper is to provide theoretical and empirical insights into the effective use of external accounts by social activists in conflict arenas in order to bring about change. Design/methodology/approach - – This paper presents a longitudinal case study of Action on Smoking and Health UK (ASH) and their use of external accounts and other activist practices during the period 1999-2010. The authors explore these practices from the perspective of one organisation engaged in conflict arenas concerning the (un)acceptability of tobacco production, consumption and governance. The authors conduct the exploration based upon a dynamic conflict arena framework that attends to the range of external accounting and activist practices, tactical intentions and states of conflict used by ASH to confront the tobacco industry and bring about change in tobacco governance. Findings - – The study identifies the use of a diverse range of external accounts and other activist practices. This assemblage of practices was used to confront, counter-act and to co-operate with actors engaged in tobacco-related conflicts. The evidence suggests that the deployment of different types of external accounts by ASH was aligned to the context of the particular conflict arena involved, and was influenced by the strategy and engagement tactics of the activists and other actors, as well as power dynamics and acceptability of the tobacco governance in the conflict arena. Whilst ASH used different external accounts in specific episodes of activism, these individual accounts also contributed to an emerging holistic account of the unacceptable consequences of tobacco production, consumption and governance. Originality/value - – This study provides new theoretical and empirical insights into how external accounts can contribute to the problematisation of governance and development of social and environmental change agendas. The dynamic conflict arena framework developed in this paper creates new visibilities and possibilities for developing external accounting practices and for researching this fast-developing area of social and environmental accounting.

“Good” news from nowhere: imagining utopian sustainable accounting

Purpose - – The purpose of this paper is to attempt to provide a ray of hope, in the form of a Morris-style utopian dream of a sustainable world, as a basis for new forms of accounting and accountability in contemporary society. Design/methodology/approach - – The method is four-fold, weaving together an auto-ethnographic approach, a contextual dialogue between accounting academics and lobbyists, a Morris-inspired utopian metaphor and a stakeholder accountability event in the form of oral disclosures written as a song cycle. Findings - – Current efforts at integrated reporting are unlikely to change how large companies do business in order to address the risk of climate change in the short term. If the UN reports on climate change are correct, the authors need to take immediate action. The authors argue that, instead of waiting for climatic disaster to lead to a paradigm shift in corporate practice, “monetisation” of the costs of climate change is one way to encourage integrated thinking and sustainable business models. This relies on existing finance and accounting discourse to create a new “field of environmental visibility” which engenders environmental awareness on the part of the world’s companies and policy makers. Practical implications - – This utopian image may not appear a practicable, realistic solution to current problems but represents a starting point for optimism. It provides inspiration for policy makers to develop better forms of sustainability reporting, more suitable to the accelerating rates of climatic change. Originality/value - – To the authors’ knowledge this is the first attempt to develop Morris’s

Accounting students and constructed gender: An exploration of gender in the context of accounting degree choices at two Scottish universities

Abstract This paper reports on a questionnaire survey of accounting students and provides some insights into the reasons why students chose to study accountancy as a degree subject. Further, it extends the analysis of these motivations to take into account biological and constructed gender. This second theme builds on earlier work by Maupin and Lehman (1994, Accounting, Organizations and Society, 19, 427–437), Maupin (1990, Advances in Public Interest Accounting, 3, 97–105) and Keys (1985, Sex Roles, 13, 33–46) in utilizing the Bems Sex Role Inventory (which categorizes contructed gender into feminine, androgynous and masculine gender groups, see Bem, 1974, Journal of Consulting and Clinical Psychology, 42, 155–162) to examine the constructed gender of future accountants at an earlier stage of development—at university. This paper examines constructed gender in an European context and contrasts this to the situation in the U.S. where the prior work in the area has been undertaken. We explore our findings in the context of claims that accounting is a predominantly masculine profession (see for example, Hines, 1992, Accounting, Organizations and Society, 17, 313–341 and Welsh, 1992, Accounting, Auditing and Accountability Journal, 5, 120–132). The results of this questionnaire suggest that our European sample displays a different constructed gender distribution from that found in the U.S. literature. However, the study confirms the finding that accounting students show a tendency to possess masculine or androgynous constructed genders, rather than feminine. In this respect women may be winning the ‘numbers game’ but at a cost—that cost being the elimination of feminine gender characteristics. However, there is little evidence from our findings of constructed gender having a specifiable influence on study motivations.

Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting

Highlights • Social accounting research: individual successes but collective failure?• How to mobilise intellectual capital accrued through critical and social accounting research.• Reconceptualise social accounting academic as a community of symbolic activists.• Educate! Organise! Agitate!• Ideas for action.

New development: Managing and accounting for sustainable development across generations in public services—and call for papers

Social and environmental justice across generations is a fundamental attribute of sustainable development. In this article, which is also a call for papers for a future theme in Public Money & Management (PMM), we develop our case for further research on how governments and public service organizations seek to address sustainable development in their decision-making processes. We believe that accounting for social and environmental aspects is an underdeveloped area of research and practice that is worthy of further critical enquiry. We therefore call on researchers and practitioners to submit their research to a themed issue of PMM on managing and accounting for sustainable development in public services.

International Advocacy NGOs, Counter Accounting, Accountability and Engagement

Purpose - The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) 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 environmental damage. Design/methodology/approach - This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change. Findings - The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes. Practical implications - Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries. Social implications - This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience. Originality/value - By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.

Generation of microstripe cylindrical and toroidal mirrors by localized laser evaporation of fused silica

We report a new technique for the rapid fabrication of microstripe cylindrical and toroidal mirrors with a high ratio (>10) of the two principal radii of curvature (RoC(1)/RoC(2)), and demonstrate their effectiveness as mode-selecting resonator mirrors for high-power planar waveguide lasers. In this process, the larger radius of curvature (RoC(1)) is determined by the planar or cylindrical shape of the fused silica substrate selected for laser processing, whilst the other (RoC(2)) is produced by controlled CO(2) laser-induced vaporization of the glass. The narrow stripe mirror aperture is achieved by applying a set of partially overlapped laser scans, with the incident laser power, the number of laser scans, and their spacing being used to control the curvature produced by laser evaporation. In this work, a 1 mm diameter laser spot is used to produce grooves of cylindrical/toroidal shape with 240 μm width and 16 mm length. After high reflectance coating, these grooves are found to provide excellent mode selectivity as resonator mirrors for a 150 μm core Yb:YAG planar waveguide laser, producing high brightness output at more than 300 W. The results show clearly that the laser-generated microstripe mirrors can improve the optical performance of high-power planar waveguide lasers when applied in a low-loss mode-selective resonator configuration.

Accountability, maps and inter-generational equity: evaluating the Nigerian oil spill monitor

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 the regulator’s accountability system. Problems with data quality, regulatory enforcement and remediating practices meant that improved accountability and stakeholder engagement were necessary but not sufficient in this case.

Review: Time machines, ethics and sustainable development: accounting for inter-generational equity in public sector organizations

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.