Drawing on Bourdieu, this paper begins from the assumption that significant progress in developing the ethical proclivities of accountants and business people more generally requires greater understanding of, and engagement with, the way business and accounting is experienced by pupils within...

Presents an introduction to the articles in “Theological perspectives in accounting”, a special issue with the objectives of exploring whether a theological take on accounting is possible and if so, beginning an investigation into the insights that might be gained from a Judeo‐Christian...

Purpose – To introduce the three papers in the special section, an overflow from a recent special issue of the journal. Design/methodology/approach – Provides a brief review of the papers. Findings – The three papers focus on a common concern: the sacred secular dichotomy that has been...

Purpose – Annual reporting has moved from the conveyance of “simple” accounting numbers and more towards narrative, graphical, pictorial and broader aesthetic content conveyance. At the same time, there has been a small but growing discussion of the work of Emmanuel Levinas and Zygmunt...

Purpose – The purpose of this paper is to address two questions: first, what contracts, instruments and accounting activities constitute Australia’s offshore asylum seeker processing policy in practice? Second, how are notions of legitimacy and accountability mediated through the network...

Purpose – The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and...

Purpose – The purpose of this paper is to explore the basis for, and ramifications of, applying relevant human rights norms – such as the United Nations Guiding Principles on Business and Human Rights – to the International Accounting Standards Board (IASB). In doing so, the paper seeks to...