Tehmina Khan

Accounting, identity, autopoiesis + sustainability: A comment, development and expansion on Lawrence, Botes, Collins and Roper (2013)

Purpose - This paper is prompted by an analysis of accounting and accounting education by Lawrence Design/methodology/approach - The essay takes its departure point as the paper by Lawrence Findings - This paper depart somewhat from Lawrence Research limitations/implications - The essay, in identifying some of the empirical weaknesses inherent in the theory of autopoiesis in a social science context, suggests that the persuasiveness or otherwise of the theory will probably lie in the extent to which a reader finds the heuristic plausible and not in any easily testable propositions. The implications, if this limitation is accepted, are, broadly, that accounting and accounting education are acting psychopathically in the face of (arguably) life-threatening data. Practical Implications - There are extensive implications for research and policy but only those for education are explored here. Social Implications - If the analysis is persuasive, the implication for engagement with the exigencies of sustainability is profound and disturbing. Originality/value - The paper has two primary purposes: to challenge and develop debate around Lawrence

Use of social media by university accounting students and its impact on learning outcomes

ABSTRACT The proliferation in the use of social media, such as Facebook and Twitter, among university students is well documented. With many universities providing student resources in formats suitable for iPad, laptop, and mobile phone use, the use of social media for university activities has become easier. This study explores the use of social media by university accounting degree students to support their academic activities in an informal setting. It explores the impact these media have on learning outcomes. Our findings suggest that university accounting degree students use social media for a number of academic-related purposes. Students establish and maintain fluid mentor/mentee relationships around academic activities related interactions through the social media. We have found that the use of Social Media is significantly associated with students’ grades.

The initiation of environmental auditing in the United States

Purpose The main purpose in this article is to highlight civil society activism that resulted in the inception of environmental auditing in the United States in the 1970s. The General Motors (GM) campaign which is discussed in this article led towards major institutional changes for the implementation of corporate social responsibility (environmental) reporting originally referred to as social (environmental) auditing. The Securities and Exchange Commission’s (SEC) role and actions are analysed in detail in order to highlight the direction of this Federal Agency in relation to the implementation of social (environmental) auditing. Design/methodology/approach A detailed analysis of literature from the early 1970s is undertaken in order to identify the inception of environmental auditing and the types of environmental auditing as social auditing in its early stages. The case of the GM campaign is analysed in order to highlight the forms of historical institutionalism relevant to the critical stage of exogenous influences on companies to undertake social (environmental) auditing. Findings It is found that in the early 1970s companies resisted the incorporation of corporate social responsibility initiatives and actions as part of their agendas. Environmental Auditing as a type of social auditing at that time referred to corporate social responsibility disclosures that included environmental disclosures. Due to public pressure and civil society activism companies had to adopt and undertake social (environmental) auditing. The initial stages of environmental disclosures included reporting on environmental expenses and liabilities of the companies. The SEC imposed minimal disclosure requirements for environmental auditing, which were nevertheless adequate to undertake action against companies found to be providing misleading environmental information in their publicly available disclosures. The 1970s served as a critical juncture for the inception and development of mandatory and voluntary environmental reporting (auditing) in the United States. Originality/value This is an original research article.

Feminism, environmental economics, and accountability

In this chapter, the concept of feminism from the perspective of impact in the field of environmental economics is presented. The main criticism that exists against the field of economics is the lack of substantial contribution from female academics and professionals and the lack of recognition of these contributions. In this chapter, the key contributions toward research and policy development and change at an international scale of five prominent and three emerging female environmental economists are expounded. Their key contributions are discussed; the recognitions that they have received as a result of their dedication to the field are described. It is suggested that female environmental economists are making substantial contributions and that the recognition of their crucial work in the form of promotions to senior academic levels and posts internationally is on the rise.