APIRA AARN 2025 FULL PROGRAM Smartbook : simplebooklet.com

The Asia-Paciﬁc Interdisciplinary Research in Accounting (APIRA) Conference, established in 1995 by Accounting, Auditing & Accountability Journal (AAAJ), has long been recognised as a leading platform for advancing interdisciplinary research in accounting. Over the past three decades, APIRA has brought together a vibrant and engaged scholarly community committed to exploring the complex and evolving roles of accounting in society.Held triennially, APIRA has traversed Australia, New Zealand, Japan, and Singapore, oﬀering an important space for critical dialogue across diverse cultural and institutional contexts. The conference rotates globally with its sister events—Interdisciplinary Perspectives on Accounting (IPA) in the UK/Europe and Critical Perspectives on Accounting (CPA) in the Americas—together forming a tri-continental network of thought leadership in critical and interdisciplinary accounting research.After a brief recess due to the COVID-19 pandemic, APIRA proudly returns to the world stage from 2–4 July 2025. More than just a scholarly gathering, APIRA fosters meaningful conversations that push the boundaries of the discipline, highlighting accounting's potential to contribute to a more equitable, inclusive, and sustainable society.ABOUT APIRA02

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The Alternative Accounting Research Network (AARN) is a global community of interdisciplinary accounting researchers committed to independent, innovative, and purposeful research that addresses contemporary social and environmental challenges. In addition to fostering critical dialogue and scholarship, AARN provides a dedicated space for the community to connect and collaborate. We do this by broadcasting monthly newsletters, showcasing upcoming events, and advertising calls for papers, academic job opportunities, and other relevant initiatives.AARN is committed to supporting early career researchers (ECRs) by actively promoting their work. One of the key initiatives is the quarterly AARN ECR Seminar Series, which highlights emerging scholars and their research. This series is designed to rotate across continents to enhance representation and accommodate diﬀerent time zones, ensuring a more inclusive and globally accessible platform for scholarly exchange.ABOUT AARN03

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WELCOME MESSAGE FROM THECONFERENCE CONVENORS05Associate Professor Wei Qian University of South AustraliaDr Amanpreet KaurUniversity of South AustraliaOn behalf of the University of South Australia Business, it is our great pleasure to welcome you to the 2025 Asia-Paciﬁc Interdisciplinary Research in Accounting (APIRA) and Alternative Accounting Research Network (AARN) Joint Conference, held at the Hilton Adelaide, Australia.Since its inception in 1995, APIRA has been hosted in Australia, New Zealand, Japan, and Singapore. The last conference was held in Auckland in 2019. After a six-year hiatus due to the Pandemic, we are delighted to revive the APIRA tradition in 2025 and celebrate 30 years of critical, interdisciplinary accounting scholarship. As we mark this 30-year milestone, we also celebrate a new generation of interdisciplinary and alternative accounting scholars, courageous, motivated, and committed to transforming accounting to address the urgent challenges of our time.This year's conference takes place in Adelaide – a vibrant, culturally rich city known for its festivals, wine regions, and most importantly, commitment to sustainability, making it a ﬁtting setting for conversations about accounting's role in advancing a more sustainable world.A deﬁning hallmark of the APIRA community is its dedication to interdisciplinarity –bringing together diverse perspectives to address complex social, environmental, and governance issues. In that spirit, this joint collaboration with AARN creates a timely and vital platform for dialogue and reﬂection. Over the coming days, 200 delegates from 27 countries will engage in rigorous discussions on how accounting can shape a more equitable and sustainable future.We are honoured to welcome ﬁve distinguished plenary speakers: Professor Stefan Schaltegger (Leuphana University Lüneburg, Germany), Professor Ileana Steccolini (University of Essex, United Kingdom & University of Bologna, Italy), Professor Ataur Belal (University of Birmingham, United Kingdom), Professor Charl de Villiers (University of Auckland, New Zealand), and Emeritus Professor Philomena Leung (Macquarie University, Australia). We also extend our sincere appreciation to Professors Lee Parker and James Guthrie, Founding Editors of , and Professor AAAJJane Andrew, Co-Editor-in-Chief of , for their CPAinvaluable support and guidance. Special thanks are due to the guest editors of the three AAAJspecial issues who have helped shape the special conference tracks and will serve as session chairs.Our heartfelt thanks also go to the organising committee, advisory committee, and HDR students, whose commitment and hard work have been instrumental in bringing this conference together.Welcome to the APIRA & AARN Joint Conference 2025, welcome to Adelaide, and welcome to the University of South Australia, which will become part of the new Adelaide University in 2026. As a University of Enterprise, we are proud to host this landmark international event and to uphold the long-standing tradition of advancing interdisciplinary accounting research.We wish you a stimulating, collegial, and inspiring conference experience.

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PLENARY 1Professor Stefan Schaltegger Professor in Sustainability ManagementStefan Schaltegger is Professor of Sustainability Management at Leuphana University Lüneburg, Germany. He founded the Centre for Sustainability Management (CSM) and introduced the world's ﬁrst MBA programme in Sustainability Management in 2003. From 2006 to 2010, he was Vice President Research of Leuphana University. According to the Stanford World Scientist Ranking, Professor Schaltegger is among the 2% most cited researchers worldwide. He has Google scholar citations of over 44,000 as of May 2024 and H Index of nearly 100. He is a member of the editorial boards (deputy editor, associate editor or member of the editorial board) of many high-ranked scientiﬁc journals. Over his academic career so far, Professor Schaltegger has more than 500 publications and received numerous scientiﬁc awards. Professor Schaltegger's research interests include corporate sustainability management, in particular measurement, accounting and management control of corporate sustainability (including the sustainability balanced scorecard), sustainability transformation of companies, fundamental concepts and methods of sustainability management (operationalization of corporate sustainability, biodiversity management, etc.), sustainable business models and management of stakeholder relationships.08Presentation title: Accounting and Reporting for Radical Sustainability Transformations: Outlook for Research and ManagementAbstract: Broad agreement exists among scientists that to counter the increasing global ecological and social problems requires radical sustainability transformations at societal, market and organisational levels. Accounting research and practice, however, have not engaged much with what the role of accounting could be to support corporate sustainability transformations.Radical sustainability transformations challenge accounting and reporting to go beyond measuring and communicating the reduction of negative social and environmental impacts of the organisation and to explicitly consider transformative impacts beyond organisational boundaries. The CAT framework is proposed to structure sustainability accounting and reporting as a transformation supporting sustainability management approach.To account for sustainability transformations faces various challenges. As time is crucial in combatting many global problems, accounting needs to consider speed of transformation. Sustainability transformations are furthermore characterised by non-linear processes of both introducing fundamentally more sustainable oﬀers and outphasing existing unsustainable products and services. From this perspective, sales reduction of unsustainable products is positive, which contradicts the conventional accounting rationale. The examples reveal that if accounting wants to stay a relevant management information system in times of fundamental sustainability transformations innovations are needed that go far beyond current sustainability reporting regulations and standards.

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PLENARY 2Professor Philomena LeungProfessor in Accounting EducationPhilomena Leung is a Professor Emerita at Macquarie University and Director of Group Executive Education at the Institute of Public Accountants (IPA). Before this appointment, Philomena has held multiple senior Professorial roles as Head and Associate Dean in Australia since 1990. Philomena has developed and instigated diﬀerent innovative educational and transdisciplinary programs, including, internal audit and risks, a multi-disciplinary cyber security hub, a think tank for the chairs of accounting and ﬁnance ANZ, and an innovative program for future skills through an Education 3.0 program, and pioneered accounting ethics education in Hong Kong and in Australia. Philomena has published extensively in academic journals in the areas of auditing, ethics, governance, and accounting education and been the lead researcher commissioned to develop a model for ethics education in accounting for 160 countries under the auspices of the International Federation of Accountants (IFAC). In particular, Professor Leung has recently completed the ﬁrst ever version of the Global Certiﬁed Public Accountant (GCPA) program for the IPA Group in collaboration with Incept Labs. This world leading transdisciplinary accounting certiﬁcation program uses a microcredential framework to create various new opportunities for accounting professionals working in the public interest and with a broad range of competencies. 09Presentation title: An Interdisciplinary Approach to Professional Certiﬁcation in AccountingAbstract: With the context of fast changing developments in technology and social and environmental expectations, the Institute of Public Accountants (IPA) embarked on an education transformation program in October 2021, to develop an alternative professional education pathway. The objective is to address apparent weaknesses in current professional education systems, skills shortage, and the sustainability of the profession. The global competency framework that we built captures not only fundamental and contemporary technical skills, but also transdisciplinary and professional interdisciplinary competencies. The resultant Global Certiﬁcate of Public Accounting is a framework of 50 stackable microcredentials (National Microcredential Framework 2022) based on a rigorously researched and analysed global competency data sets of 19,000 competencies, supported by a revised version of Blooms' Taxonomy and literature. The process of the interdisciplinary approach to professional certiﬁcation is shared.

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PLENARY 3Professor Charl de VilliersProfessor in Sustainability AccountingCharl de Villiers is Professor of Accounting at The University of Auckland, New Zealand. He is internationally known for his Sustainability Accounting and Integrated Reporting research and expertise. Charl is also an adjunct professor at the University of Cape Town, University of Pretoria, and University of the Western Cape. Charl has over 400 publications and presentations, including more than 100 articles in refereed journals, and two Routledge published edited books. He has published in Accounting, Organisations and Society; Journal of Management; Accounting, Auditing & Accountability Journal; British Accounting Review; and European Accounting Review, among other journals. As an indication of impact, his research has been cited more than 13,000 times and his h-index is over 55. A Stanford University study ranks Charl 52 ndamong the 5,919 accounting academics globally, based on citations during 2022, also placing him in the top 2% of scientists worldwide. In 2022, he was inducted into the AAAJ/APIRA Hall of Fame for outstanding contributions to the interdisciplinary accounting research community. Charl also serves on the editorial board of 10 high impact academic journals. He is the Editor in Chief of and Meditari Accountancy Research deputy editor of . Accounting & Finance10Charl plays an active role in promoting sustainability accounting and integrated reporting research in New Zealand and Australia, having established and serving as chair of the steering committee of the Sustainability Accounting Research Network and its annual Conference. Presentation title: Sustainability Accounting and Digital TechnologyAbstract: Charl has published articles and has several working papers on diﬀerent aspects of technology and Sustainability Accounting. He will discuss two of his working papers in this ﬁeld while reﬂecting on the academic publication environment and highlighting research opportunities.Paper 1: Charl will evaluate the implications of AI for the integration of social and environmental sustainability into performance measurement systems. His critical analysis will highlight how the complexity, subjectivity, and uncertainty challenges associated with such integration may be mitigated by the eﬃciency, accuracy, and prediction capabilities of AI. The conceptual framework he will introduce could help identify opportunities for future research. Paper 2: Charl will also discuss some ethical challenges with the use of AI in accounting. Speciﬁcally, systemic, human, and statistical biases have major implications for decision-making and may threaten objectivity, privacy, transparency, accountability, and trustworthiness. His new conceptual framework could be useful in identifying future research opportunities.

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PLENARY 4Professor Ileana SteccoliniProfessor in Accounting and Public ManagementIleana Steccolini is a Professor of Accounting and Public Management and the Director of Research at Essex Business School, UK. She is also a Professor at the University of Bologna, Italy. Ileana held previous positions at Newcastle University and Bocconi University and was a visiting scholar at the University of Sydney, the University of Edinburgh, RMIT Melbourne, Università della Svizzera Italiana, Getulio Vargas Foundation. Her expertise develops at the interface among accounting and public administration and management. She has published numerous papers on public sector accounting, budgeting, performance management and accountability, reform and change processes, governmental ﬁnancial resilience, inclusion, participation and gender in public services. She is currently the Editor in Chief of Financial Accountability and Management and serves/d in the editorial boards of high impact accounting and management journals. She is the President of the International Research Society of Public Management, the chair and founder of the Public Service Accounting and Accountability Group, the Chair of the EIASM conference on Public Sector Accounting and Accountability, and the Chair of the Standing Scientiﬁc Committee of the European Accounting Association. She is a member of the Italian Public Sector Accounting Standard Board and of the Advisory board of CIPFA International.11Presentation title: Democratic backsliding and the role of Public Sector Accounting: Exploring the potential and risks of Accountee-abilitiesAbstract: In a global context of democratic backsliding, rising autocracy, increasing erosion of public services and human rights, there is growing interest in the democratizing potential of accounting, and how citizens and other actors hold public sector entities accountable, often empowered by technological advancements. This requires expanding the traditional monological view of public accountability, which emphasises the public sector as the accountor, to adopt a broader perspective that, drawing on dialogical accounting perspectives, considers the plurality of accountees and their abilities to hold the public sector accountable, i.e, accountee-abilities. Refocusing on accountee-abilities helps overcome the limitations of a government-centric, monologic approach to traditional accountability. It holds the potential to promote stronger representation and inclusion of diverse interests and values, while enhancing the public sector's responsiveness to a plurality of needs and expectations. However, expanding accountability to more explicitly recognise, support, and cultivate accountee-abilities also presents challenges and requires scholarly engagement in empirically exploring and understanding the (i) plurality and identities of accountees, (ii) their capacities , and the conditions which shape them, i.e., (iii) the relationships and power dynamics between accountors and accountees, (iv) the interactions and power imbalances among accountees themselves (e.g., issues of inclusion and representation), and (v) the role of information within these relationships and dynamics.

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PLENARY 5Professor Ataur BelalProfessor in Sustainability AccountingAtaur Belal is a Professor of Accounting for Sustainability at the Birmingham Business School, University of Birmingham, UK. Before coming to Birmingham, he held professorships at Aston and Sheﬃeld Universities where he also held various senior leadership positions including member of Senior Management Team, Head of Department and Research Development Director. He was a joint editor of Advances in Environmental Accounting and Management and an Associate Editor of Accounting Forum. He is a member of the editorial boards of Accounting, Auditing and Accountability Journal, Accounting Forum, Business Ethics, Environment and Responsibility Journal and Critical Perspectives on Accounting. Professor Belal's research focuses on sustainability accounting and accountability, NGO accountability and sustainable development goals (SDGs). He has a longstanding research interest in the ﬁeld of social and environmental accounting in emerging economies, especially developing countries in the Asia-Paciﬁc region. His work has appeared in the many highly ranked journals and has over 6000 Google scholar citations and a H Index 32. Professor Belal has presented his research in many international conferences and obtained funding from the British Academy, CIMA and the British Council. He also held visiting positions at various universities around the world.12Presentation title: Three decades of social and environmental accounting research in developing countries: Some reﬂectionsAbstract: In this talk Professor Belal will reﬂect on three decades of social and environmental accounting research in developing countries. AAAJ and APIRA are witness to the emergence of this sub-ﬁeld (Owen, 2008). Four reﬂective observations on the development of this ﬁeld over time are focused in this speech: 1. contextual framing of the research ﬁndings, 2. vulnerability and exploitability of developing countries and the potential of accounting to minimise it, 3. theoretical and methodological innovations, and 4. some thoughts to advance this sub-ﬁeld further. Professor Belal will argue that this burgeoning sub-ﬁeld has opened up opportunities to celebrate much needed diversity in the main ﬁeld of social and environmental accounting research.

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SPECIAL PRESENTATION CELEBRATING 30 YEARS OF APIRAProfessor Garry CarnegieRMIT University, AustraliaPresentation Title: Three decades of the Asia Paciﬁc Interdisciplinary Research in Accounting (APIRA) conference: community building for transformationAbstract: Purpose: This study is a history of the APIRA Conference, ﬁrst held in Sydney in 1995, as a catalyst for, and further development of, the Accounting, Auditing & Accountability Journal (AAAJ) Community. It addresses the advent and development of the APIRA series, together with the related Emerging Scholars' Colloquium (2001) and linked Hall of Fame Awards (2010). These strategies of the founding, and continuing Joint Editors, Parker and Guthrie, were designed for and , contributed to, interdisciplinary accounting research community building, concerned with demonstrating the value of scholarship of the ilk for transforming accounting and the world. Design/methodology/approach – The investigation embraced the APIRA surviving archival records, including the annual editorials published since inception of AAAJ in 1988 until 2017, other relevant literature, and oral history interviews with the editors. 13Findings: APIRA has contributed to generating, shaping and leading developments in global interdisciplinary accounting research. Recognised for innovation and interdisciplinary research community building, with a reputation for nurturing emerging scholars and recognising exemplary research leaders, AAAJ continues to challenge the status quo and stimulate innovative, engaging and inclusive scholarship for changing mindsets towards world betterment.Research limitations/implications: The study does not examine papers presented at APIRA nor proposals presented at the Colloquium or evaluate speciﬁc research published in AAAJ.Originality/value – As an APIRA history, the study informs understanding of key drivers for stimulating, nurturing and developing the “AAAJ Community” and for instilling interdisciplinary accounting scholarship and its value for transformative purposes.

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INDUSTRY PANEL WITH CAANZ & ACCAThe Expansion of ESG Reporting Mandates: Navigating the Evolving Landscape of Corporate Accountability and SustainabilityPanel membersRussell Colbourne is a Fellow of the Chartered Association of Certiﬁed Accountants (FCCA) and a Graduate of the Australian Institute of Company Directors (GAICD), with over 30 years' experience across diverse sectors including education, construction, healthcare, legal services, and aviation. Following a short service commission as a pilot in the British Royal Navy, Russell trained as a Chartered Accountant with the UK Audit Commission before joining Sir Richard Branson's Virgin Group in 1994. In 2000, he relocated to Australia to assist in the launch of Virgin Australia. Since then, he has held senior ﬁnance and advisory roles with organisations ranging from start-ups to multinational enterprises. Russell currently serves as CFO of the Australian Driving Institute and ﬁntech start-up Karia, while also advising several privately held businesses. A strong advocate for entrepreneurship and leadership development, he is a graduate of the Founder Institute and lectures in Leadership and Business Management with the College of Law in South Australia and Queensland. His professional contributions include past service on the South Australian committee of the Australian Legal Practice Management Association (ALPMA), and he now serves as Chair of ACCA in Australia and New Zealand.14Russell Colbourne FCCA, GAICDChair, Association of Chartered Certiﬁed Accountants (ACCA) ANZ

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Frances Carter FCA, SA/NT CAANZ CAP memberThomas Foods International, Group Sustainability AdvisorFrances is the Group Sustainability Advisor for Thomas Foods International. She is responsible for the strategic direction of the global entity's sustainability across numerous areas, including GHG emission management, decarbonisation, circular economy, biodiversity and deforestation, modern slavery, and Australian and international reporting requirements. Prior to TFI, Frances was Director of Asia Paciﬁc for Conservation Capital where she engaged on numerous large-scale projects involving conservation area business planning, innovative natural capital ﬁnancing and sustainable natural resource management in Asia, Africa and South America. She worked with a broad range of clients to create and protect resilient natural landscapes that support biodiversity, communities, and business. Frances is also an FCA who spent over ten years as a senior Chartered Accountant in auditing, agriculture, banking and funds management, and international development. In addition to her CA qualiﬁcation, she has two international Masters' degrees: Master of Science (Sustainability Management) from Columbia University (New York City), and a Master of International Business Administration from IE Business School (Madrid). 15Amir Ghandar FCACAANZ Leader, Reporting & AssuranceAmir is Chartered Accountants ANZ's Reporting and Assurance Leader. In his role, he engages with Chartered Accountants and stakeholders to help shape the profession's vision on key policy decisions, represent the profession in major forums and reimagine how reporting and auditing can deliver on society's evolving needs. Amir co-Chairs the Chartered Accountants Worldwide Trust Leadership Working Group, and serves on a range of standards setting, regulatory, and professional groups including the Australian Institute of Company Directors Reporting Committee, B20 ESG Action Council and B20 Integrity and Compliance Taskforce, UNDP Assurance Design and Implementation Working Group, and the Australian Accounting Standards Board Not for Proﬁt Project Advisory Panel.national Business Administration from IE Business School (Madrid).

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WEDNESDAY, 2nd JULY 2025 Time Activity Venue 12.00 pm – 1.00 pm Registration Ball gallery 1:00 pm – 1:30 pm Conference Opening: Chairs and Founders APIRA Founder Address: Professor James Guthrie, Founding: Editor, Accounting, Auditing & Accountability Journal Welcome Address: Professor Peter Murphy: Deputy Vice Chancellor-Research, University of South Australia (UniSA) Opening Address: Professor Andrew Beer: Executive Dean, UniSA Business Ballroom 1.30 pm – 3.30 pm Plenary 1: Professor Stefan Schaltegger Accounting and Reporting for Radical Sustainability Transformations: Outlook for Research and Management Session Chair: Associate Professor Wei Qian Plenary 2: Professor Philomena Leung An Interdisciplinary Approach to Professional Certification in Accounting Session Chair: Dr Amanpreet Kaur Ballroom 3:30 pm – 4:00 pm Afternoon Tea Ball gallery 4:00 pm – 5:00 pm Industry Panel with CAANZ and ACCA - The Expansion of ESG Reporting Mandates: Navigating the Evolving Landscape of Corporate Accountability and Sustainability Russell Colbourne FCCA, Chair ACCA ANZ Member Panel Network Frances Carter FCA, Thomas Foods International, Group Sustainability Advisor, SA/NT CAANZ CAP member Amir Ghandar FCA, CAANZ Leader, Reporting & Assurance Panel moderator: Associate Professor Sanjaya Kuruppu Ballroom 5:00 pm – 7:00 pm Welcome drinks (CAANZ & ACCA sponsored) Ball gallery

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TH UR S DAY, 3RD JULY 2025 9:00 am - 10:30 am CONCURRENT SESSION 1 There is a 30-minute allocation for each paper Level 1: Balcony 1 – 4 Suite 1 – 3 Level 2: Meeting room A Meeting room B Boardroom Balcony 1 Balcony 2 Balcony 3 Balcony 4 Accounting and Public Interest - NGO Accountability Session Chair: Sanjaya Kuruppu, University of South Australia, Australia Accounting and Sustainability: Integrated thinking Session Chair: Mitali Panchal, University of Tasmania, Australia Accounting and the Environment: Systems and Measurement Session Chair: Terese Fiedler, University of Tasmania, Australia Nature of social Accountability Session Chair: Umesh Sharma, University of Waikato, New Zealand Accountability in Membership Based Organisations: The Production of a Governed Voice Kylie Kingston* Belinda Luke Discussant: Tirukumar Thiagarajah, Monash Business School, Australia It is an episodic reinforcer’- Performativity of integrated reporting in facilitating integrated thinking Sumon Bhattacharjee* Simona Scarparo Campbell Heggen Dessalegn Mihret Discussant: Christo Karuna, Monash university, Australia ESG Information Systems and Processes: A Not-for-profit Perspective Lachlan Wilson Carla Wilkin* Prabanga Thoradeniya Discussant: Raeni Raeni, University of Birmingham, UK Prosociality in performance management: Integrating 'second nature' Dale Tweedie* Discussant: Soon Yong Ang, University of Stirling, UK Coproducing nonprofit reporting and accountability with beneficiaries: What is the reality? Cherrie Yang Vien Chu* Discussant: Kylie Kingston, Queensland University of Technology, Australia How does accounting literature engage with mindset change interventions? A systematic literature review Awn Muhammad* James Hazelton Dale Tweedie Discussant: Sumon Bhattacharje, University of Chittagong, Bangladesh Moral Imperatives and Judgement Devices in Impact Measurement: Between Silence and Catalyst Raeni Raeni* Discussant: Carla Wilkin, Monash University, Australia Christian theology and accountability narratives in spiritual social organizations Zahirul Hoque* Ustashia Pillay Kenneth Mcphail Discussant: Dale Tweedie, Macquarie University, Australia The quantification mirage: How managers navigate numbers to cultivate authenticity when communicating non-governmental organisational performance Tirukumar Thiagarajah* Matthew Hall Ralph Kober Paul Thambar Discussant: Vien Chu, The University of Newcastle, Australia Managers’ and Consultants’ Perceptions of the Role of Sustainability-Related Incentives Christo Karuna* Aldonio Fereira Prabanga Thoradeniya Bao Chau (Cindy) Ha Discussant: James Hazelton, Macquarie University, Australia Calculative ethnic dominance, secrecy, and subaltern resistance: the case of whispering fish market in Malaysia. Soon Yong Ang* Chandana Alawattage Discussant: Zahirul Hoque, RMIT University, Australia 10:30 am – 11:00 am MORNING TEA (Ball gallery)

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TH U R S DAY, 3RD JULY 2025 9:00 am - 10:30 am CONCURRENT SESSION 1 Suite 1 Suite 2 Suite 3 Meeting room A Meeting room B Boardroom Accounting and Public Interest: Government Accountability Session Chair: Brendan O'Dwyer, University of Amsterdam Business School and Manchester Business School, UK Accounting and Health & Wellbeing Session Chair: Daniela Juric, Monash University, Australia Accounting and Sustainability: ESG Reporting & Performance Session Chair: Heba Ahmed, University of Canterbury, New Zealand Special Track: Accounting for Inequalities Session Chair: Garry D. Carnegie, RMIT University, Australia Accounting and Social Justice Session Chair: Katherine Christ, university of South Australia, Australia Accounting and New Technologies Session Chair: Indrit Troshani, University of Adelaide, Australia Agonizing bureaucracy or bureaucratizing agonism?: the case of participatory budgeting as a form of dialogic accounting in Ukraine Evgenii Aleksandrov* Veronika Vakulenko Bogdan Dorosh Discussant: Kathy Rao, University of South Australia, Australia Globalisation, trade liberalisation and the rising non-communicable diseases in Polynesian Samoa and Tonga: a critical perspective Sue Yong* Discussant: Tharusha Gooneratne, University of Colombo, Sri Lanka Aligning Narratives: A Critical Discourse Analysis of ESG Reporting Practices and Political Governance in China Jimmy Xun Gong Tianxin Zhang Eagle Zhang* Discussant: Maryam (Mary) Safari, RMIT University Revealing Inequality: The role of alternative accounts in exposing accountability gaps in Iraq’s oil industry Alia Alshamari* Leanne Morrisonb Discussant: James Guthrie, Macquarie University, Australia On accounting, Indigenisation and persistence of a racialised trickle-down patriarchy Shanta Davie* Discussant: Mark Christensen, ESSEC Business School, Singapore Accounting for Crypto Assets: Exploring Emerging Challenges from the Perspective of Users Ronita Ram Matthew Egan* Kaiying Ji Discussant: John Kommunuri, Auckland University of Technology, New Zealand Intersection of Auditing, Accountancy & Law: Constructing the Extent of Public Accountant Liability Related to Indonesia Tax Amnesty Program Daniel Pandapotan* Aria Farahmita Discussant: Rusdi Akbar, Universitas Gadjah Mada, Indonesia How do non-Western professional accountants perceive and navigate organisational - professional conflict? Lilibeth Montera* Brendan O'Connell Meredith Tharapos Discussant: Sue Yong, Auckland University of Technology, New Zealand The Role of External Audits in Connecting ESG Sustainability with Access to Finance in Unlisted Firms Nosheen Rasool* Murugesh Arunachalam Vijay Kumar Nirosha Hewa Wellalage Discussant: Eagle Zhang, The University of Sydney, Australia Unsettling Accounting: Relationality, Power, and First Peoples’ Economic Self-determination Silvia Casa Nova Andy Wear* Discussant: Alia Alshamari, University of Tasmania, Australia The Inspiration of Marilyn Waring: A Meaningful Account Mengyuan Feng* Jim Haslam Discussant: Shanta Davie, Newcastle University Business School, UK - England Measuring employee value using large language models Yuriko Nakao* Katsuhiko Kokubu Aya Ishino Phillip Sugai Discussant: Matthew Egan, The University of Sydney, Australia Towards a Comprehensive Framework for Evaluating Government Performance: A Qualitative Study on Integrity, Program Effectiveness, and Budget Efficiency Rusdi Akbar* Anawinta Choirunnisa Debora Ari Kristinawati Discussant: Daniel Pandapotan, Universitas Indonesia, Indonesia Management Control Response to a Health Crisis: Evidence from a Family Business Firm in Sri Lanka Kumudu Kapiyangoda Tharusha Gooneratne* Discussant: Lilibeth Montera, Mount Royal University, Canada Unveiling ESG Performance Determinants: The Role of News, Board Interlocks, and Certification in the Vegetable Oil Sector Regina Nicole Latidjan* Discussant: Nosheen Rasool, University of Waikato, New Zealand When Private Texts Become Public Power: Shadow Accounts, Leaked Documents, and Racialisation in Border Control Farzana Tanima* Sendirella George Erin Twyford Discussant: Andy Wear, University of Melbourne, Australia Ledgers, Contemporary Art and Images of Accounting through A Rancierian Framework Mark Christensen* Sébastien Rocher Discussant: Mengyuan Feng, University of Glasgow, UK - England Digital Technologies and Earnings Forecasting in Financial Accounting: A Review of the Literature John Kommunuri* Anil Narayan Discussant: Yuriko Nakao, Kansai University, Japan MORNING TEA (Ball gallery)

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TH U R S DAY, 3RD JULY 2025 11:00 am - 12:00 pm CONCURRENT SESSION 2 There is a 30-minute allocation for each paper. Level 1: Balcony 1 – 4 Suite 1 – 3 Level 2: Meeting room A Meeting room B Boardroom Balcony 1 Balcony 2 Balcony 3 Balcony 4 Accounting and Sustainability - Impact Measurement Session Chair: Farzana Tanima, University of Sydney, Australia Accounting and Nature Session Chair: Joanne Tingey-Holyoak, University of South Australia, Australia Accounting and Fairness Session Chair: Philomena Leung, Macquarie University, Australia Accounting and the Environment - Climate Change Session Chair: Erin Twyford, University of Wollongong, Australia How Impact Investing Fuels Change in Social Enterprises: Lessons from Australia and Nigeria Jeremiah Arigu Emmanuel* Christo Karuna Discussant: Fariba Lodi, University of South Australia, Australia Exploring Biodiversity Disclosure Practices: Insights from Emerging Chinese Enterprises Ruopiao Zhang Tiffany C. H. Leung* Carlos Noronha Teresa Chu Cindy Shi-Xiang You Discussant: Claire Horner, Environmental Accountant of CSIRO, Australia Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB Hervé Kohler* Marion Brivot Anne Le Manh Discussant: Masatsu Sanada, Kyoto Tachibana University, Japan The role of digital visualisation in climate-change scenarios' decision making Laura Maran* Leanne Morrison Jayanthi Kumarasiri Michele Andreaus Discussant: Kath Herbohn, The University of Queensland, Australia Impact measurement and reporting by social enterprises engaging with the circular economy Fariba Lodi* Sanjaya Kuruppu Dinithi Dissanayake Wei Qian Discussant: Christo Karuna, Monash university, Australia Nature on the balance sheet: accountability for Nature Positive. Greg Smith Claire Horner* Francisco Ascui Swaroop Tulsidas Anthony O'Grady Discussant: Tiffany C. H. Leung, City University of Macau, Macau Fair is foul, and foul is fair? Seeking legitimacy of the fair value measurement in Japan Toshitake Miyauchi Masatsugu Sanada* Discussant: Hervé Kohler, University of French Polynesia, French Polynesia Computing, assuring and disclosing climate targets: Assurer-manager reciprocal comfort-giving and comfort-receiving Yang Xu Kath Herbohn* Niamh Brennan Kevin Thai Discussant: Laura Maran, University of Trento, Italy 12:00 pm – 1:00 pm Plenary 3 Professor Charl de Villiers (Ballroom) Sustainability Accounting and Digital Technology Session Chair: Associate Professor Wei Qian 1:00 pm – 2:00 pm Lunch (Ball gallery – Level 1) 1:00 pm – 2:00 pm Accounting, Auditing and Accountability (AAAJ) Journal Editorial Board Meeting: Boardroom, Level 2, Hilton Adelaide - Hosted by Professor James Guthrie

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TH U R S DAY, 3RD JULY 2025 11:00 am - 12:00 pm CONCURRENT SESSION 2 Suite 1 Suite 2 Suite 3 Meeting room A Meeting room B Boardroom Accounting and Economic Development Equality Session Chair: Ataur Belal, University of Birmingham, UK Accounting for Decision-making Session Chair: Noriaki Okamoto, Rikkyo University, Japan Special Track - Accounting for Inequalities Session Chair: Garry D. Carnegie, RMIT University, Australia Accounting and Sustainability: reporting and Regulations Session Chair: Roel Boomsma, The University of Sydney Business School, Australia Accounting and Public Interest Session Chair: Cristiana Parisi, Copenhagen Business School, Denmark Accounting and Social Justice Session Chair: Chris Van Staden, Auckland University of Technology, New Zealand Accounting for 'fair wage' and bending the rule: evidence from fair trade producers Homaira Semeen* Azizul Islam Discussant: Jim Haslam, Durham University, United Kingdom The effect of competency and asset specificity on the outsourcing decision: An experimental study Yalin Han* Paul Coram VG Sridharan Discussant: Irwan Taufiq Ritonga, Universitas Gadjah Mada, Indonesia How an arts council depicts minorities: A legitimacy theory perspective Ruth Rentschler* Boram Lee Chiara Donelli Nava Subramaniam Nancy Spork Discussant: John Dumay, Macquarie University, Australia Public Accounting Firms as Regulatory Intermediaries in the Endogenization of the Corporate Sustainability Reporting Directive Ioan Gheorghe Ivanescu* Brendan O’Dwyer Discussant: Nicolas Garcia-Torea, Universidad de Burgos, Spain Integrating Sustainable Development Goals in corporate reporting: State-owned or private, does it matter in financial sector? Teresa Eugénio* Eulália Santos João Castro Ribeiro Discussant: Devika Senaratne, University of Canberra, Australia A gender perspective on accounting accountability: the implications of Chinese drinking culture Jingxue Xia* Alice Bryer Chris Chapman Discussant: Muhammad Saifuddin Khondaker, University of South Australia, Australia Counter Accounting with a decolonial emphasis: Brazil and the Rio Olympics Jim Haslam* Thauan Carvalho Fernanda Sauerbronn Discussant: Homaira Semeen, Queen Mary University of London, United Kingdom Analyzing Factors Influencing the Extremely Early Submission of Unaudited Local Government Financial Statements Irwan Taufiq Ritonga* Andi Andi Discussant: Yalin Han, University of Adelaide, Australia Accounting, Inequality and Gender: Exploring Workplace Culture Through the Perceptions of Women and Men Kanwal Javed Rajni Mala Amy Tung John Dumay* Discussant: Ruth Rentschler, University of South Australia, Australia Stayin’ Alive in a global populated field: The Global Reporting Initiative and sustainability reporting standard-setting Nicolas Garcia-Torea* Juliette Senn Discussant: Ioan Gheorghe Ivanescu, University of Bristol Business School, UK - England Impact of Firm-specific Factors on the Sustainability Reporting Quality (SRQ): An Empirical Examination of Australian Listed Companies Devika Senaratne* Habib Khan Benedict Sheehy Discussant: Teresa Eugénio, CARME/ Polytechnic University of Leiria, Portugal The Challenges of a First-Generation Ethical Bank to Translate its Social Welfare Goals Under the Crony Capitalistic Culture of a Developing Economy: A Longitudinal Case Study Muhammad Saifuddin Khondaker* Carol Tilt Discussant: Evgenii Aleksandrov, Nord University, Norway

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THURSDAY, 3RD JULY 2025 2:00 pm – 3:30 pm CONCURRENT SESSION 3 There is a 30-minute allocation for each paper Level 1: Balcony 1 – 4 Suite 1 – 3 Level 2: Meeting room A Meeting room B Boardroom Balcony 1 Balcony 2 Balcony 3 Balcony 4 Accounting and the Environment - Climate Change Session Chair: John Roberts, Sydney University Business School, Australia Special Track - Private Consultants in Both the Public and Private Sectors Session Chair: Carol Tilt, University of South Australia Special Track - Technology to Enhance Organisations' Social and Environmental Accountability Session Chair: Charl de Villiers, University of Auckland, New Zealand Accounting and Sustainability - Emerging Economies Session Chair: Soon Yong Ang, University of Stirling, United Kingdom The accountability deficit that illustrates Australian climate change policy: The discursive responsibility contest for carbon pricing within the political and media fields David Moore* Prof Kenneth McPhail Discussant: Chris Van Staden, Auckland University of Technology, New Zealand Private Consultants and Effect on the Australian Higher Education System: A Contemporary Perspective Adam Lucas James Guthrie* Mona Nikidehaghani Cristiana Bernardi Discussant: John Dumay, Macquarie University, Australia Reconfiguring Digital Accountability: AI-Powered Innovations and Transnational Governance in a Postnational Accounting Context Claire Li* David Freeborn Discussant: Hasni Gunasekara, University of South Australia, Australia A Framework for Institutionalising the Sustainable Development Goals (SDGs) from a Developing Country Perspective Abdul Aziz* Rahat Munir Amy Tung Discussant: Ahmad Usman Shahid, International College of Management, Australia Carbon Accounting as Commensuration Work; Simplification or Disaggregation? Akira Higashida* Jaehong Kim Discussant: David Moore, Victoria University Business School, Australia Management consultants ‒ monsters or benign change agents? The case of the NSW public sector Ann Sardesai* James Guthrie John Dumay Discussant: Katherine Christ, University of South Australia, Australia The dark side of digitalisation: An evaluation of the environmental disclosures of Meta Muhammad Bilal Farooq Khwaja Naveed Mitali Panchal* Kashif Nadeem Discussant: Claire Li, University of Roehampton London, UK - England Green Deception: The Hidden Reality of India's FMCG Sector Abdul Razeed* Sandeep Khurana Discussant: Abdul Aziz, Macquarie University, Australia To shift or not to shift, that is the question’ - the carbon shifting dilemma Frank Schiemann Chris Van Staden* Discussant: Akira Higashida, Meijo University, Japan Private consultants on managing their conflict of influence in shaping the landscape of the public and private systems Federica Ricceri* Mona Nikidehaghani James Guthrie Discussant: André Dias, University Institute of Lisbon, Portugal Blockchain Alchemy: The Transformation of Accounting Meaning Shang Wu* Yi Huang Discussant: Mitali Panchal, University of Tasmania, Australia Perceived Accountability, Environmental Consciousness, and Socially Responsible Investing Decisions: Evidence from Pakistan Ahmad Usman Shahid* Tonmoy Choudhury Hafiza Sobia Tufail Rizwan Qaiser Danish Shrafat Ali Sair Discussant: Abdul Razeed, University of Sydney, Australia 3:30 pm – 4:00 pm Afternoon tea (Ball gallery)

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THURSDAY, 3RD JULY 2025 2:00 pm – 3:30 pm CONCURRENT SESSION 3 Suite 1 Suite 2 Suite 3 Meeting room A Meeting room B Boardroom Accounting and Sustainability - Reporting Framework Session Chair: Sumit Lodhia, University of South Australia, Australia Accounting and Education Session Chair: Thuy Thanh Tran, TBS Education, France Special Track - Accounting for Inequalities Session Chair: Garry D. Carnegie, RMIT University, Australia Accounting and Public Interest Session Chair: Kylie Kingston, QUT, Australia Accounting and Humanitarian Issues Session Chair: Jane Andrews, University of Sydney, Australia Accounting and Sustainable Cities & Communities Session Chair: Nathalie Crutzen, University of Liège, Belgium Drivers of the Quality of Green Banking Reporting: An Institutional Theory Perspective Shakuntala Makhija* Habib Zaman Khan Abu Tahir Molik Sudipta Bose Discussant: Iwan Suhardjo, University of Canterbury, New Zealand Accountant Integrity Based on Javanese Philosophical Values: A Phenomenological Study Surepno Surepno* Discussant: Yousuf Kamal, University of Derby, England Accounting for Inequalities in Higher Education: the case of the UK’s Race Equality Charter Alpa Dhanani Hui Situ* Nina Sharma Discussant: Nadezda Nazarova, Nord University, Norway Measuring 'Divine Salvation': Institutional Logics and Performance Measures in a Religious Organization Paul Thambar* Discussant: Annette Quayle, Queensland University of Technology, Australia Modern Slavery Disclosure in the RMG Supply Chain: Evidence from a Leading Supplier Context Md Imran Hossain* Md Moazzem Hossain Manzurul Alam Discussant: Giulia Leoni, University of Genoa, Italy 'Provincia’ in Japan: The role of accounting in shaping popular culture and the organisational identity of a local football club Hiroyuki Selmes-Suzuki* Discussant: Ellie Norris, Canterbury University, New Zealand Beyond the Bottom Line: Socioemotional Wealth and Sustainability Reporting in Indonesian Listed Family Firms Iwan Suhardjo* Chris Akroyd Discussant: Shakuntala Makhija, University of Canberra, Australia Exploring Graduates' Employability Skills: A Study Unfolding the Perceptions of UK Employers and Alumnus Parminder Johal Yousuf Kamal* Discussant: Surepno Surepno, Universitas Airlangga, Indonesia Distributed vulnerability and the gaze: intelligent accountability in interspecies relationships Nadezda Nazarova* Jan Mouritsen Discussant: Hui Situ, Cardiff University, UK - Wales Enablers and Constraints in Accounting Practices: Regulative, Associative, and Cultural-Cognitive Dimensions in Tonga Iki Mafi Uele* Dinithi Ranasinghe Christopher Akroyd Discussant: Paul Thambar, Monash Business School, Australia Why do some measures matter more than others? A compassion organizing perspective Paul Thambar Kalle Kraus Ralph Kober* Cynthia Wu Zhiyun Gong Discussant: Sandra van der Laan, University of Sydney, Australia Performance measurement and management of cultural development: Mapping public managers’ subjectivities on urban culture via Q-methodology Alena Nelaeva* Evgenii Aleksandrov Discussant: Hiroyuki Selmes-Suzuki, Kyoto University, Japan Accounting for social control: How naming, counting and costing shapes refugee flows Annette Quayle* Shamima Haque Discussant: Iki Mafi Uele, University of Otago, New Zealand Multivocal accountability in grand challenges: the Italian government’s response to Covid-19 between science and politics Alessandro Lai Giulia Leoni* Riccardo Stacchezzini Discussant: Ralph Kober, Monash University, Australia Revisiting the circular economy: a case study of waste governance in Northern Australia Ellie Norris*, Canterbury University Deepika Mathur, Charles Darwin University Discussant: Alena Nelaeva, Nord University, Norway Afternoon tea (Ball gallery)

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FRIDAY, 4th JULY 2025 8:00 am – 9:00 am Critical Perspectives on Accounting (CPA) Journal Editorial Board Meeting: Boardroom, Level 2, Hilton Adelaide - Hosted by Professor Jane Andrew 9:00 am – 10:30 am CONCURRENT SESSION 4 There is a 30-minute allocation for each paper Level 1: Balcony 1 – 4 Suite 1 – 3 Level 2: Meeting room A Meeting room B Boardroom Balcony 1 Balcony 2 Balcony 3 Balcony 4 Accounting and the Environment - Climate Reporting Session chair Binh Bui, Macquarie University, Australia Accounting and Education Session Chair: Yousuf Kamal, University of Derby, England Accounting and Public Interest Session Chair: Kath Herbohn, The University of Queensland, Australia Accounting for Value and Welfare Session Chair: Zahirul Hoque, RMIT University, Australia Connectivity and Boundaries of Climate-related disclosures in Annual Reports Prerana Agrawal Lyndie Bayne* Niclas Hellman Marvin Wee Discussant: Sudhir Lodh, Universal Business School Sydney (UBSS), Australia Animating Accounting Education: Design Thinking and Student Experience Mahmud Masum* Janice Loftus Ary Suryawathy Discussant: Thuy Thanh Tran, TBS Education, France Rationalities and Governance in PPPs Marta Almeida* Anne Stafford Robert Scapens Discussant: Cristiana Parisi, Copenhagen Business School, Denmark 19th Century Counter Accounting: A Tasmanian case study Terese Fiedler* Bernadette Smith Sandra van der Laan Discussant: Erin Twyford, University of Wollongong, Australia Contextualizing Corporate Environmental Reporting in East African Community Countries (EACC) Moise Mfashingabo* Murugesh Arunachalam Discussant: Lyndie Bayne, University of Western Australia, Australia Toward sustainability in accounting education: A reflective journey on producing interview-based podcasts Thuy Thanh Tran* Christian Herzig Discussant: Mahmud Masum, University of Adelaide, Australia Exploring Social Impact Through a Pragmatic Constructivist Lens: The Case Study of a European Sustainability-Driven Project Cristiana Parisi* Hanne Nørreklit Discussant: Marta Almeida, Nova School of Business and Economics, France Accounting for value and worth: Insights from an integrative literature review Amalie Ringgaard* Michelle Carr Per Nikolaj Bukh Discussant: Terese Fiedler, Tasmania University, Australia Climate-change related disclosures (CCRD) by Australian local government: an investigation on the status Sudhir Lodh* Kanchan Sood Shuaib Khan Discussant: Moise Mfashingabo, University of Waikato, New Zealand Extracting Value from Vulnerability: How Accounting Turns Older People into Profit Centres and Calls it 'Care' Erin Twyford* Jane Andrew Darlene Himick Discussant: Amalie Ringgaard Cork University Business School, Ireland

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FRIDAY, 4th JULY 2025 8:00 am – 9:00 am Critical Perspectives on Accounting (CPA) Journal Editorial Board Meeting: Boardroom, Level 2, Hilton Adelaide - Hosted by Professor Jane Andrew 9:00 am – 10:30 am CONCURRENT SESSION 4 Suite 1 Suite 2 Suite 3 Meeting room A Meeting room B Boardroom Accounting and Social Justice Session Chair: Max Baker, The University of Sydney, Australia Accounting and Methodological Innovation Session Chair: Vikash Bora Ramiah, University of Wollongong in Dubai, UAE Accounting and Public Interest - NGO Accountability Session Chair: Nicolas Garcia-Torea, Universidad de Burgos, Spain Accounting and Sustainability - Reporting Quality and Assurance Session Chair: Carla Wilkin, Monash University, Australia Accounting and Sustainability - Management Control Mechanisms Session Chair: Tracey Dodd, University of Adelaide, Australia Accounting and New Technologies Session Chair: Matthew Egan, University of Sydney, Australia Adoption of Gender Equality and Social Inclusion Reporting in STEM-Based Companies: Personal, Socio-environmental and Behavioural Determinants of Managerial Perceptions and Challenges Thilini Cooray Pratheepkanth Puwanenthiren Kalani Dissanayake Prabanga Thoradeniya* Discussant: Chao Ren, UNSW Canberra, Australia Exploring the Impact of Firm Characteristics on Audit Quality: A Set- Theoretic Mediation Approach Using fsQCA Hang ZHANG* Wei Cai Discussant: Iwan Suhardjo, University of Canterbury, New Zealand Hitting the target but missing the point? Managing the decoupling of policy, practice, and purpose in NGO accountability processes Roel Boomsma* Brendan O'Dwyer Discussant: Kylie Kingston and Jena Ellis, QUT, Australia How do national cultures influence corporate adoption of external sustainability assurance? Implications for corporate governance and accountability Man Lin Choong* Wai Kee Ho Discussant: Heba Ahmed, University of Canterbury, New Zealand Cultural identity and management control: An ethnography in a multicultural organisation Xiaoning (Cynthia) Wu* Matthew Hall Prof Ralph Kober Discussant: Paul D. Ahn, University of Glasgow, UK Accounting for Automation: Trade-offs Between Efficiency, Compliance, and Client Needs Malin Brus* Discussant: John Roberts, Sydney University Business School, Australia Diversity Target Difficulty as Strategic Insurance Makoto Kuroki* Sujay Nair Discussant: Prabanga Thoradeniya, Monash University, Australia Sustainability Risks in Auditing: Insights and Challenges from Indonesia Iwan Suhardjo* Discussant: Hang ZHANG, University of Nottingham Ningbo China Behavioural Emancipation and Change: Adopting critical realist explanatory critique as NGO Beneficiary’s participative accountability in Global South Soon Yong Ang* Danture Wickramasinghe Discussant: Roel Boomsma, The University of Sydney Business School, Australia Development and Empirical Validity of a Conceptual Model for Sustainability Reporting Quality (SRQ): Australian Evidence Habib Khan* Devika Senaratne Benedict Sheehy Discussant: Beatrice Amonoo, University of South Australia, Australia Employee perceptions of employee recognition programs Marakat Deng* Christo Karuna Carly Moulang Prabanga Thoradeniya Discussant: Xiaoning (Cynthia) Wu, Monash University, Australia Blockchain diffusion and interoperability with off-chain systems: exploring motivations and challenges Nimasha Thotawattage* Sanjaya Kuruppu Dinithi Dissanayake Anisha Fernando Discussant: Malin Brus, University of Gothenburg, School of Business, Economics and Law, Sweden Winning some, losing more: unpacking a pseudo-event in the Chinese university sector Chao Ren* Gillian Vesty Discussant: Makoto Kuroki, Yokohama City University, Japan Role of Accounting Information System Quality and Artificial Intelligence in Decision-Making Success: The Mediating Effect of Non-Financial Information Quality Shrafat Ali Sair* Ahmad Usman Shahid Discussant: Aamir Sohail, Thal University Bhakkar, Pakistan Exploring donor expectations of nonprofit accountability Jena Ellis* Belinda Luke Kylie Kingston Discussant: Soon Yong Ang, University of Stirling, United Kingdom Stakeholders' perceptions of sustainability reporting and assurance practices: Do they achieve stakeholder accountability? Heba Ahmed* Markus Milne Richard Fisher Discussant: Habib Khan, University of Canberra, Australia Making sense of emic employee profit-sharing bonus schemes from an etic management accounting and control perspective Arief Fadhila Paul D. Ahn* Danture Wickramasinghe Discussant: Aki Yoshimi, Hokkaido Information University, Japan After Accountability: remaking the 'real' of academic performance John Roberts* Discussant: Sanjaya Kuruppu, University of South Australia, Australia

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FRIDAY, 4th JULY 2025 10:30 am – 11:00 am Morning Tea 11:00 am – 12:00 pm CONCURRENT SESSION 5 There is a 30-minute allocation for each paper Level 1: Balcony 1 – 4 Suite 1 – 3 Level 2: Meeting room A Meeting room B Boardroom Balcony 1 Balcony 2 Balcony 3 Balcony 4 Accounting and Social Media Session Chair: Andy Wear, University of Melbourne, Australia Special Track - Accounting for Inequalities Session Chair: Garry D. Carnegie, RMIT University, Australia Special session by Chartered Accountants of Australia and New Zealand (CAANZ) Session Chair: Sandra van der Laan, University of Sydney, Australia Accounting and Control Mechanisms Session Chair: Paul Thambar, Monash Business School, Australia The online life of an NGO: 'Nano-accountability' and redefining humanitarian aid through the boundaries of social media Ahmad Abras* Muhammad Al Mahameed David Yates Discussant: Yuki Guo, University of Auckland, New Zealand Operationalising pluralistic accountability and governance: Outcomes, challenges, and opportunities in the Sri Lankan tea sector Sanjaya Kuruppu* Dinithi Dissanayake Thilina Kuruppu Discussant: Duc Phan, RMIT University, Australia Digital reporting now: Empowering companies, investors and the economy Amir Ghandar* CAANZ Leader, Reporting & Assurance Decent Work and the Role of Management Accounting in Japanese Anime Industry Aki Yoshimi* Discussant: Katsuhiko Kokubu, Kobe University, Japan Multimodality and Counter Accounts on Social Media Yuki Guo* Discussant: Ahmad Abras, University of Sheffield, UK Exploring the responses to initiatives for more workplace and educational gender equity in KSA: The case of the accounting profession Ola Mohammed A. Alghasham Michael Kend Duc Phan* Discussant: Farzana Tanima, University of Sydney, Australia Empowered and Controlled: Middle Manager Experiences in Residential Aged Care Rachael Lewis* Denise Jepsen Discussant: Carol Tilt, University of South Australia, Australia 12:00 pm – 1:00 pm Plenary 5: Professor Ataur Belal (Ballroom) Three decades of social and environmental accounting research in developing countries: Some reflections Session chair: Associate Professor Wei Qian 1:00 pm – 2:00 pm Lunch

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FRIDAY, 4th JULY 2025 10:30 am – 11:00 am Morning Tea 11:00 am – 12:00 pm CONCURRENT SESSION 5 Suite 1 Suite 2 Suite 3 Meeting room A Meeting room B Boardroom Accounting in Political Contexts Session Chair: Eiichiro Kudo, Seinan Gakuin University, Japan Sustainability Reporting in SMEs Session Chair: Ralph Kober, Monash University, Australia Accounting and the Environment - Climate Change Session Chair: Raeni Raeni, University of Birmingham, United Kingdom Accounting and Arts Session Chair: Ruth Rentschler, University of South Australia, Australia Special Track - Technology to Enhance Organisations' Social and Environmental Accountability Session Chair: Charl de Villiers, University of Auckland, New Zealand Accounting and Social Impact Measurement Session Chair: Christopher Napier, Royal Holloway University of London, UK Unveiling the nexus between financialisation and political governance: Data assetisation in China Simon Tan Lina Xu Qingmei Xue Eagle Zhang* Discussant: Vikash Bora Ramiah, University of Wollongong in Dubai, UAE Social and environmental accounting roles: experimenting with committed SMEs Eugénie FAURE* Discussant: Dhanuja Somathilake, Rajarata University of Sri Lanka, Sri Lanka Constructing global climate-related risk reporting: Organizing dissonance in the Task Force on Climate-related Financial Disclosures (TCFD) Brendan O'Dwyer* Discussant: Binh Bui, Macquarie University, Australia Exploring the Value of Accounting in Empowering Ethnic Performing Arts Organizations Sureshchandra Ramachandra* Anil Narayan Discussant: Francesco Chiaravalloti, University of Amsterdam, Netherlands Opportunities and challenges of digital technologies for sustainability accounting in supply chains Emma Lloyd* Samanthi Dijkstra-Silva Nathalie Crutzen Katherine Christ Discussant: Indrit Troshani, University of Adelaide, Australia Navigating accountability and social impact measurement in social businesses Sheri Zeng Chris Van Staden* Discussant: Noriaki Okamoto, Rikkyo University, Japan The Effects of EU Taxonomy on Stock Markets: Do Geopolitical Risks and Cultural Value Orientations Matter? Huy Pham Quyen Pham Mai Bui Hanh Le Vikash Bora Ramiah* Alison Thirlwall Alex Frino Man-Kit Butt Discussant: Eagle Zhang, University of Sydney, Australia Managerial Perceptions on Sustainability Reporting Adoption in SMEs Dhanuja Somathilake* Sulochana Dissanayake Discussant: Eugénie FAURE, Nantes Université, France Net-Zero or Science-based Target Setting for Scope 3 Emissions? - a New Zealand Perspective Hang Pham* Binh Bui Christopher Akroyd Discussant: Brendan O'Dwyer, University of Amsterdam Business School and Alliance Manchester Business School, Netherlands Performance evaluation in the arts: the case of a publicly funded opera company Francesco Chiaravalloti* Discussant: Sureshchandra Ramachandra, Auckland University of Technology, New Zealand The role of public blockchains in facilitating accountability: An exploratory study of textile and apparel manufacturing supply chains in developing countries Hasni Gunasekara* Sanjaya Kuruppu Chandrasekhar Krishnamurti Anisha Fernando Discussant: Nathalie Crutzen, University of Liège, Belgium Quantifying Social Impact: How Interested Actors Adopt a New Type of Accounting through Valuation Devices Noriaki Okamoto* Discussant: Chris Van Staden, Auckland University of Technology, New Zealand

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FRIDAY, 4th JULY 2025 2:00 pm – 3:30 pm CONCURRENT SESSION 6 There is a 30-minute allocation for each paper Level 1: Balcony 1 – 4 Suite 1 – 3 Level 2: Meeting room A Meeting room B Boardroom Balcony 1 Balcony 2 Balcony 3 Balcony 4 Accounting and Public Interest Session Chair: Ileana Steccolini Accounting and Circular Economy Session Chair: Dale Tweedie, Macquarie University, Australia Accounting and Governance Challenge Session Chair: Stefan Schaltegger, Leuphana University, G Accounting and Biodiversity Session Chair: James Hazelton, Macquarie University, Australia Making Up Preparers and the Scripting of Accounting Standards Matthew Hall Damien Lambert Richard Pucci* Paul J. Thambar Discussant: Tarek Rana, RMIT University, Australia Reflecting First Nations knowledge and connection to land in the UN SEEA-EA ecosystem services flow account: a case study from Australia Diane Jarvis Silva Larson* Discussant: Hang Pham, Victoria University of Wellington, New Zealand Actors’ games and infrapolitical resistance: Accounting at the heart of tensions in a strategic alliance. Anaïs Boutru-Creveuil Damien Mourey* Discussant: Umesh Sharma, University of Waikato, New Zealand Assessing and measuring the relationship between business and biodiversity: A model from an interventionist research in the agri-food sector Giacomo Pigatto* Lino Cinquini Andrea Tenucci Discussant: Joanne Tingey-Holyoak, University of South Australia, Australia Zooming into the institutional work in standard-setting process: Mandating performance reporting in New Zealand Public Benefit Entities Cherrie Yang* Carolyn Cordery Discussant: Richard Pucci, Monash University, Australia Self-Control as a Sustainability Mechanism: A Buddhist Approach to Management Control Systems in Circular Economy Hiruni Rathwatta* Chalaka Fernando Discussant: Silva Larson. University of Sunshine Coast, Australia Adaptive Stewardship and Fiduciary Duty: How Non-Executive Directors Navigate Governance Challenges Tracey Dodd* Nicholas Marzohl Stephen Zhang Zhang Discussant: Damien Mourey, University of French Polynesia, French Polynesia Supporting decision making about the health of our coasts: The contribution of accounting to ecosystem restoration projects Joanne Tingey-Holyoak* Jeff Connor Bethany Cooper Vandana Subroy Onil Banerjee Discussant: Giacomo Pigatto, Sant'Anna School of Advanced Studies, Italy The Paradoxical Challenge of Performance Measurement in Politics Tarek Rana* Mohammad Azim Discussant: Cherrie Yang, Massey University, Australia Optimizing revenue management strategies in the hospitality industry Umesh Sharma* Deepak Magnani Discussant: Tracey Dodd, University of Adelaide, Australia 3:30 pm – 4:00 pm Afternoon tea 4:00 pm – 5:00 pm Editors Panel (Ballroom) - Meet the Editors: Trends, Challenges, and Opportunities in Academic Publishing Panel members: Professor James Guthrie - Accounting, Auditing and Accountability Journal Professor Jane Andrew - Critical Perspectives on Accounting Professor Ileana Steccolini - Financial Accountability and Management Professor Charl de Villiers - Meditari Accountancy Research Professor Indrit Troshani - International Journal of Accounting Information Systems Moderator: Associate Professor Joanne Tingey 5:00 pm – 5:15 pm Conference Closing Addresses (Ballroom)

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FRIDAY, 4th JULY 2025 2:00 pm – 3:30 pm CONCURRENT SESSION 6 Suite 1 Suite 2 Suite 3 Meeting room A Meeting room B Boardroom Accounting and Education Session Chair: Lilibeth Montera, Mount Royal University, Canada Accounting and Public Sector Accountability Session Chair: Habib Khan, University of Canberra, Australia Accounting and New Technologies Session Chair: Philomena Leung, Macquarie University, Australia Sustainability Disclosure Strategies Session Chair: Roshan Herath, University of Glasgow, Scotland Accounting and Health & Wellbeing Session Chair: Carol Tilt, university of South Australia, Australia Accounting and Social Justice Session Chair: Amanpreet Kaur, University of South Australia Local Governmental Accounting Literacy: A Study among Accounting Teachers of Vocational High Schools in Indonesia Ririn Susanti* Irwan Taufiq Ritonga Discussant: Sedzani Musundwa, University of South Africa, South Africa Exploring the Context and Drivers of Public Sector Organizational Change in Developing Countries: A New Institutional Sociology Perspective Mohammad Azim* Samina Rahman Discussant: Irwan Taufig Ritonga, Professor at Universitas Gadjah Mada, Indonesia Dialogic Accounting and Social Media in the Age of Data Capitalism Max Baker* Marcello Neilson Jane Andrew Discussant: Indrit Troshani, University of Adelaide, Australia Regulating Greenwashing Shiyao (Camille) Peng Zhiyuan (Simon) Tan* Shan Zhou Discussant: Zahir Ahmed, Auckland University of Technology, New Zealand Primum non nocere: Can self-regulation be effective in enhancing accountability to vulnerable stakeholders? Daniela Juric* Craig Deegan Shannon Sidaway Discussant: Julia Wu, University of Canterbury, New Zealand Mandating sustainability-related disclosures: How social movements shape corporate reporting regulation Conor Clune* Brendan O'Dwyer Discussant: Matthew Egan, The University of Sydney, Australia Access Without Success? Examining the Role of ODeL in Supporting Marginalized Accounting Students Sedzani Musundwa* Nkosinathi Masela Chisinga Chikutuma Prince Chukwuneme Enwereji Moses Hlongoane Makgopa Tshehla Discussant: Saeed Askary, American University of Iraq Baghdad, Iraq Analyzing the correlation between financial performance and financial condition of local government: An empirical study Renata Kesumaratri* Irwan Taufiq Ritonga Discussant: Mohammad Azim, James Cook University, Australia Sociomaterial dynamics of digital corporate reporting: challenges and emergent practices Indrit Troshani* Nick Rowbottom Discussant: Max Baker, The University of Sydney, Australia Legitimacy through Disclosures: The Dynamics of Voluntary Social Disclosures in Management Information Circulars Minqi Liu* Gregory Saxton Dean Neu Discussant: Zhiyuan (Simon) Tan, The University of Sydney, Australia The lingering spectre of Taylorism and the resulting alienation it engenders Miao Miao* Hui Situ Discussant: Daniela Juric, Monash University, Australia Understanding the global transfer of LGBTIQ+ inclusion policies within Big 4 professional service firms Matthew Egan* Mustafa Özbilgin Discussant: Conor Clune, UNSW Sydney, Australia Global Adoption of AI in Education: Insights from a Meta-Analysis Across Countries Saeed Askary* Mohamad Hamade Dieter Thom Abbas Issa Discussant: Jessica Yi, University of South Australia, Australia Effect of Digital Accounting Systems on Decision-Making Quality in the Banking Sector: The Mediating Role of Information Quality Aamir Sohail* Discussant: Nimasha Thotawattage, University of South Australia, Australia Bridging the Perception Gap in Sustainability Accounting and Reporting Through Digital Innovations: A Thematic Analysis Wisuttorn Jitaree* Discussant: Dinithi Dissanayake, University of South Australia, Australia Corporate Responsibility or Image Management? A Study of ASX-Listed Gambling Companies’ Sustainability Disclosures Zahir Ahmed* Discussant: Minqi Liu, York University, Canada Charity reporting before, during and after COVID: Insights from narratives and photographs of New Zealand health charities Julia Wu* Cherrie Yang Ahesha Perera Discussant: Rachael Lewis, UNSW Sydney, Australia

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29 GENERAL INFORMATION Presenters Each paper presentation is allocated a total of 30 minutes. This includes a max of 20 minutes for the presentation itself, followed by 5 minutes for comments from the discussant, and concluding with 5 minutes for audience questions and answers. Please be at your presentation room at least 5 minutes before the scheduled start time to meet your Chair and Discussant. Presenters are required to bring a copy of their PPT slides on a USB drive. These slides will be uploaded to the laptop provided in the session room at least 5 minutes before the session begins to ensure a timely start. If your presentation includes videos (such as YouTube videos), please embed these videos into your PPT slides as live download may involve delay in playing your videos. We have roaming AV technicians onsite to assist with any troubleshooting during each session time. Discussants: Please ensure your comments are concise but constructive and within a max of 5 minutes. If you decide to use PPT slides, please bring your USB to the allocated session at least 5 minutes before the session begins. However, this is not compulsory for discussant. Session chairs: One session Chair has been assigned to each session. Please arrive at your session 5 minutes prior to the start of the session and ensure each paper is within its allocated 30-minute timeslot. At the start of each session, please welcome the audience and briefly introduce each speaker with their paper title. Please alert a paper presenter at two time-points: • 5 minutes before their scheduled completion time, and • 1 minute before their presentation time ends. Each paper discussant gets 5 minutes. Please give a 1-minute alert before this time ends. Each paper has 5 minutes of Q&A time. please ensure this is carefully managed and that the feedback to authors is succinct and constructive. Name badge Name badges will be issued at the registration desk upon your arrival. Please wear these at all times during the conference. Internet connectivity Internet connection is available at the conference venue. You can connect to the Wi-Fi network called Honors. Network: Honors Password: @entertainment Paper accessibility Conference paper abstracts are included in the official proceedings. Full papers are available to all registered delegates via hyperlinks in the conference program schedule. Please note that access to these full papers will expire on 30 September 2025. Delegates are advised to download any papers of interest to your local devices prior to this date, as they will no longer be accessible thereafter.

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30 ABSTRACTS 19th Century Counter Accounting: A Tasmanian case study Terese Fiedler University of Tasmania, Australia Bernadette Smith University of Tasmania, Australia Sandra van der Laan University of Sydney, Australia Within the confines of nineteenth century Tasmanian institutions, the cries of infants and convict children echoed, their suffering largely unseen by society. In this paper we demonstrate the emancipatory potential of counter accounts by holding those charged with governance of institutions accountable for the health, welfare and mortality of the vulnerable infants and children incarcerated in them. Through the lens of an historical case study, we explore the unwavering advocacy of a social champion who fought for the basic rights of institutionalised infants and children, leading to significant improvements in their health and welfare, evidenced by significant declines in disease and mortality rates. This study contributes to the literature in several ways. First, it provides an historical example of counter accounting. Second, it highlights the emancipatory potential of a form of social and environmental accounting, that is counter accounting, and the central role of a social champion. Finally, it demonstrates the advantages of integrating Artificial Intelligence with traditional research methods, showcasing how Artificial Intelligence can enhance the scope and depth of a traditional scoping review in accounting history research. A Framework for Institutionalising the Sustainable Development Goals (SDGs) from a Developing Country Perspective Abdul Aziz, Macquarie University, Australia Rahat Munir Macquarie University, Australia Amy Tung Macquarie University, Australia Purpose: This study is based on the previous works of DiMaggio & Powell (1983) and Oliver (1991) and examines the influence of the institutional pressures (IPs) on the adoption of the Sustainable Development Goals (SDGs) in a developing country and corresponding Organisational Strategic Responses (OSRs) to such pressures that act as driver or barrier to the adoption of SDGs. Design/methodology/approach: Drawing on the neo-institutionalism approach of institutional theory and concepts of diffusion of innovation literature, the data was collected using semi-structured interviews of executives, including CEOs in 20 public and private sector organisations in a developing country. Findings: The results of this study reveal a strong interplay of the ‘coercive’ pressures namely competition and regulation; ‘normative’ pressures namely organisational commitment and culture, university education and youth’s expectations. The study also provides some evidence of ‘mimetic’ pressures to the adoption of SDGs visibly for securing legitimacy. The evidence suggests that IPs alone do not impact adoption of SDGs, there are other contextual factors which frustrate the entire ecosystem originating either coercive, mimetic or normative pressure. The evidence also reveals that organisations follow the strategy of ‘acquiescence’, and to a lesser extent ‘compromise’, in shaping organisational decision to adopt SDGs. Originality/value: The study integrates the management accounting and sustainability/SDGs literature by providing insights on successful initiatives for effective adoption of the SDGs. This study recommends organisations, governments, and other stakeholders about the nature of IPs and OSRs, to assimilate the adoption and diffusion of SDGs in their strategy and operations.

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31 Abstracts A Gender Perspective on Accounting Accountability: The Implications of Chinese Drinking Culture Jingxue Xia Xuzhou University of Technology, China Alice Bryer University of Bristol, United Kingdom Chris Chapman University of Bristol, United Kingdom Purpose - This paper unfolds an exploration of how the socio-cultural environment influences and constructs gendered accounting accountability workplaces. Providing empirical insights into the intersectional effects of gender studies and socio-cultural capital in accounting. Design/methodology/approach - We employ a qualitative field research approach with interviews and field observations of accountants, it examines the workplace experiences of female accountants in the drinking culture in a large private enterprise in China. Findings - This paper explores the impact of social space as an institutional field dimension on gendered accounting practice by drawing on the socio-cultural and accounting accountability techniques literature. To discuss how the socio-cultural environment influences technical approaches and personal constructs of accounting accountability, which in turn has implications for gendered workplaces and the position of women within them. These findings led us to reflect on the importance and value of how the social gaze in the Chinese cultural context produces a gendered division of labour at work, and how self-incentive management simultaneously guides the marginalisation. Originality/value - This research responds to calls on the cultural sensitivity of accounting spaces and the nature of accounting techniques in influencing female marginalisation, contributing to the socio-cultural aspects of gender studies in accounting, particularly the tensions between affective behavioural accounting and cultural capital. Access Without Success? Examining the Role of ODeL in Supporting Marginalized Accounting Students Sedzani Musundwa University of South Africa, South Africa Nkosinathi Masela University of South Africa, South Africa Chisinga Chikutuma University of South Africa, South Africa Prince Chukwuneme Enwereji University of South Africa, South Africa Moses Hlongoane University of South Africa, South Africa Makgopa Tshehla University of South Africa, South Africa Purpose - Open Distance e-Learning (ODeL) institutions are central to expanding access to higher education, particularly for historically marginalised students. However, persistently low success rates in accounting programmes raise concerns about their effectiveness in fostering meaningful participation and academic achievement. This study examines the barriers that impede student success in ODeL accounting education, with a focus on the University of South Africa (UNISA). By identifying systemic challenges, the paper explores how ODeL institutions can contribute to a transformed and more equitable world. Design/methodology/approach - This study adopts a qualitative research approach, drawing on Moore’s Transactional Distance Theory to examine the relationship between institutional frameworks, communication dynamics, and learner autonomy. Semi-structured interviews were conducted with students and educators at UNISA to gain insights into their challenges. Thematic analysis was used to identify key disruptors affecting student success in the postgraduate accounting programme. Findings - The study identifies critical barriers to student success, including administrative inefficiencies, rigid programme structures, technological inequities, and socio-economic constraints. While ODeL provides flexible learning opportunities, the lack of robust institutional support mechanisms exacerbates existing inequalities. The findings suggest that enhancing administrative processes, implementing student-centred pedagogical approaches, and addressing digital accessibility gaps can significantly improve student outcomes and contribute to the broader goal of educational transformation.

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32 Originality - This study offers a novel perspective by examining the intersection of ODeL, accounting education, and higher education transformation. While much of the existing literature focuses on widening access, this paper highlights the need for meaningful participation and success. By addressing systemic barriers, ODeL institutions can not only improve academic outcomes but also contribute to social and economic transformation, equipping a diverse new generation of accounting professionals to drive global change. Abstracts Accountant Integrity Based on Javanese Philosophical Values: A Phenomenological Study Surepno Surepno Universitas Airlangga, Indonesia Accountant integrity is an important part of maintaining public trust and professionalism amidst the challenges of the modern era dominated by capitalism and technology. This study aims to explore the internalization of Javanese philosophy from an accountant, namely Nrimo Ing Pandum, Urip Iku Urup, Jer Basuki Mawa Beya, Memayu Hayuning Bawana and Ewuh Pakewuh in strengthening accountant integrity based on the perception of accounting educators. Through a phenomenological approach with a focused interview method, this study found that Javanese philosophical values are not only relevant to maintaining professional ethics but also help accountants in dealing with moral and social pressures. The principles contained in the philosophy provide guidance in decision making based on ethics, balance, and benefits for society. This study highlights the importance of revitalizing local cultural values to create accountants who are not only competent but also have high moral responsibility. This study is expected to be a foundation for the development of a theory of professional ethics based on local wisdom. Accountability in Membership Based Organisations: The Production of a Governed Voice Kylie Kingston Queensland University of Technology, Australia Professor Belinda Luke Queensland University of Technology, Australia Purpose - The purpose of this research is to better understand accountability toward members within membership-based organisations (MBOs), a specific form of nonprofit organisation (NPO). The research examines accountability in general, and evaluation in particular, to consider how accountability in general and evaluation processes in particular, impact on the organisation’s broader accountability to members. While there is a strong body of literature examining accountability more generally across the nonprofit sector, limited research explores accountability specifically within membership-based NPOs. Design/methodology/approach - A qualitative case studied was conducted in an Australian MBO. Understandings of assemblages from Deleuze and Guattari (2013) were drawn upon to assist making sense of the governance, accountability, and evaluative arrangements within the MBO, and the type of accountability relations they were producing, Findings - Findings reveal the territorial influence of the MBO’s governance structures impacting members’ positioning and influence within the organisation, with related accountability implications. These arboreal and hierarchical structures enable an assemblage that controls evaluative arrangements and enhances accountability to some members, while simultaneously causing others to feel distanced and separated from the organisation. Findings therefore reveal an unexpected and negative outcome of certain governance regimes being a rupturing of flows of accountability, resulting in disempowered and marginalised members. Originality/value - The research furthers knowledge on the multiple, complex, and at times contrasting accountability needs of members across MBOs. Additionally, we contribute to accountability literature through providing an understanding of the organisational structures and accountability mechanisms that both enhance and impede accountability to members in this context.

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33 Abstracts Accounting, Inequality and Gender: Exploring Workplace Culture Through the Perceptions of Women and Men Kanwal Javed Macquarie University, Australia Rajni Mala Macquarie University, Australia Amy Tung Macquarie University, Australia John Dumay Macquarie University, Australia Purpose - This study investigates how women and men perceive gender inequality in the Australian accounting profession and examine how workplace culture shapes these perceptions. The research aims to contribute to the growing discourse on the role of accounting organisations in perpetuating or mitigating structural inequality, with specific relevance to UN Sustainable Development Goal 5 (Gender Equality). Design/methodology/approach - Using Acker’s theory of gendered organisations as a conceptual lens, the study draws on survey data from 168 professional accountants (81 men, 87 women). The survey measured the influence of four organisational factors: supervisor support, alternative work arrangements (AWAs), rewards, and training opportunities on perceived gender inequality. Data were analysed using multiple regression and gender-based subgroup analyses. Findings - The results show that supervisor support is the only statistically significant factor influencing perceptions of gender inequality. Strong supervisor support is associated with lower perceptions of inequality, particularly among women. Thus, formal workplace structures may appear gender-neutral but continue to embed power imbalances. Originality/value - This research contributes to critical accounting literature by highlighting how gender inequality in the profession is interpersonal and structurally reproduced through organisational practices. It challenges the accepted neutrality of accounting workplaces and offers evidence-based insights into how internal policies, particularly supervisory relationships, can lead to more equitable organisational cultures. The paper supports broader calls to reimagine accounting’s role in advancing social justice. Accounting for Automation: Trade-offs Between Efficiency, Compliance, and Client Needs Malin Brus University of Gothenburg, Sweden Purpose - The study explores how accountants at professional service firms in Sweden navigate the ongoing automation of accounting practices, balancing efficiency, compliance, and client-specific needs for core financial accounting tasks. Design/methodology/approach - The study employs a qualitative field study design, articulating findings based on data from accounting professionals, accounting information system providers, and professional accounting bodies. The analysis draws on Schatzki’s practice theory framework (1996, 2002) and Vollmer’s (2019) proposed theory of tacit coordination, in order to articulate activities, values and overarching goals of automated accounting practice. Findings - Swedish accountants adopt automation based on client needs and their perceived role, balancing efficiency, compliance, and flexibility. While standardisation of clients’ business practices facilitates automation, some accountants prioritise client relationships and adaptability, making automation more complex and labor-intensive, and requiring accountants to bridge information gaps and manage trade-offs between automation benefits and professional judgment. Originality - The paper contributes to practice theory in accounting by linking Vollmer’s (2019) concept of tacit coordination with Schatzki’s (1996, 2002) teleoaffective structures. It demonstrates how automated financial accounting relies on tacitly coording activities relating to fostering other actors, bridging information gaps, and deciding when to let things go, and that this coordination is shaped by accountants’ underlying sense of accountability and purpose. For regulators and practitioners, it provides insights into the contextual factors influencing accountants’ automation choices and the resulting demands on their expertise to maintain integrity of financial reporting.

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34 Abstracts Accounting for Crypto Assets: Exploring Emerging Challenges from the Perspective of Users Ronita Ram University of Reading, United Kingdom Matthew Egan University of Sydney, Australia Kaiying Ji University of Sydney, Australia This study examines the challenges of accounting for crypto assets from the perspective of users. By investigating relevant crypto asset disclosures from S&P500 and FTSE100 firms from 2021 to 2023, and interviewing information users (i.e. bankers and analysts) of crypto asset disclosures over 2023 and 2024, this study highlights a diversity of reporting practices under both US GAAP and IFRS, and a range of related concerns from users. The findings indicate that the absence of specific accounting standards for crypto assets has led to varied disclosure practices, creating inconsistencies in financial reporting and limiting comparability for users. Drawing on theoretical insights, this study explores the implications of regulatory gaps and the difficulties users face in interpreting crypto asset disclosures. The research informs ongoing standard-setting debates and highlights the urgent need for authoritative accounting standards to enhance financial reporting transparency and decision-usefulness. Accounting for ‘Fair Wage’ and Bending the Rule: Evidence from Fair Trade Producers Homaira Semeen Queen Mary University of London, United Kingdom Azizul Islam University of Aberdeen, United Kingdom Despite widespread concerns over worker exploitations in global supply chain operations over the last few decades and the subsequent development of alternative trade, such as fair trade and its certification scheme, little is known as to how fair trade is operationalised at the production level and how accounting and calculative practices are implicated into such processes. In this study, we examine how accounting and calculative practices are engaged by local fair trade producers to construct fair wages for workers and how this impacts the workers’ livelihood. Drawing on Bourdieu’s economic sociology and by relying on three cases of fair trade organisations operating in Bangladesh, we explore how local contextual factors, social positions, and the use of certain calculative practices, including wage determination and auditing or certifications intertwined with bending the rule drive the constructions of ‘fair wages’. What is ‘fair wages’ and how the wage calculation is constructed and rationalised are driven by locally constructed ideals rather than by principles of global fair trade certification bodies who are engaged with the case organisations with their ethical norms and standards. We found that calculative practices and accounting control tools while shaping ‘fair wages’ for workers working in the case organisations are problematic in improving workers’ livelihood. This study provides original insights into a recursive relationship between the social positions of local producer organisations and their managers and local stakeholders’ views on fair wages for workers, where actors use accounting to suppress workers’ rights.

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35 Abstracts Accounting for Inequalities in Higher Education: the case of the UK’s Race Equality Charter Alpa Dhanani Cardiff University, United Kingdom Hui Situ Cardiff University, United Kingdom Nina Sharma Cardiff University, United Kingdom Purpose - This study aims to examine the UK HE sector's REC as a mechanism of accountability - encouraging institutions to account for race-based inequalities and take corresponding remedial action. Design/methodology/approach - This study, guided by Bourdieu’s Theory of Practice, analyses the applications of 12 institutions awarded bronze or silver REC badges between 2015 and 2024. A thematic analysis approach was used to examine the data in the relevant documents. Findings - The findings suggest, while organisations were generally authentic in their race performance, they sometimes softened the data reported. Inequities reflected differentials in economic, cultural, and social capitals between ethnic minorities and white counterparts, leading to disparities in symbolic capital. Action plans focused on data collection and analysis rather than concrete steps to address inequality. Institutions aimed to narrow capital gaps through coaching, training, and mentoring, but these efforts may not bridge the gap. The lack of symbolic capital among ethnic minorities hindered their advancement to senior positions, limiting their ability to drive change. Originality/value - This study contributes to the under-researched area of counter accountability as a tool to expose hidden racialised practices and norms. It highlights the need for authentic efforts to address racial inequalities by creating a level playing field in higher education. In Bourdieusian terms, this involves addressing disparities in capitals and habitus and how these are leveraged by dominant groups. Accounting for Social Control: How Naming, Counting and Costing Shapes Refugee Flows Annette Quayle Queensland University of Technology, Australia Shamima Haque University of Dundee, New Zealand This paper examines the interrelations between accounting and social control. It is also about refugees and the state. It argues that refugee politics is a numbers game and shows how practices of naming, counting and costing construct and shape asylum seekers as a social control problem requiring political intervention. Drawing on Foucault’s ‘dispositive analysis’ it distinguishes two dichotomies of social control in action: its role as a non-coercive, unconscious micro-social control practice that provides knowledge of the political cost of social control and associated loss of power, leadership and government. Prompting political action on borders. At the same time this puts into play a set of formal-coercive macro-level social control policies that have significant economic, social and political consequences. The paper aims to build on previous historical projects that highlight the evolving interactions between accounting and social control and encourage renewed interest in the relationship between accounting and politics.

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36 Abstracts Accounting for Value and Worth: Insights from an Integrative Literature Review Amalie Ringgaard University College Cork, Ireland Michelle Carr University College Cork, Ireland Per Nikolaj Bukh Aalborg University, Denmark This paper investigates the interplay between diverse conceptualisations of valuation and worth, alongside varying perspectives on the role of accounting valuation. Adopting an integrative, literature-based approach, it develops a framework to guide future research and deepen understanding of how valuation and accounting practices may influence and respond to grand challenges. These challenges - encompassing climate change, economic inequality, financial instability, sustainability transitions, and technological disruption - demand innovative approaches to valuing resources, assessing risks, and defining responsibilities. Through a manual content analysis of valuation theory across eight communities of practice, the study identifies four dominant theoretical stances: pragmatic, sociology of worth, calculative, and critical. While these stances offer valuable insights, empirical studies often apply them in isolation, limiting their potential impact. To address this limitation, this study advocates for an integrated approach, synthesising the four stances to provide a more holistic understanding of accounting valuation. The study further emphasises the need to examine value construction across macro, organisational, social, and individual levels, calling for diverse methodological approaches to capture the multidimensional nature of valuation in practice. By positioning accounting as a critical valuation force, this paper contributes to the growing discourse on how accounting can foster sustainable and equitable valuation. In doing so, it highlights the role of accounting in addressing some of the most pressing global challenges and advancing the development of innovative, interdisciplinary approaches for future research. Actors’ Games and Infrapolitical Resistance: Accounting at the Heart of Tensions in a Strategic Alliance Anaïs Boutru-Creveuil Paris-Dauphine University, France Damien Mourey University of French Polynesia, French Polynesia The literature on strategy has focused mainly on the design and implementation of strategies, paying little attention to the tensions and resistance they generate, particularly when they are based on accounting systems. Based on an ethnographic study conducted during a year of total immersion within a strategic purchasing alliance in the mass retail sector, this article highlights an evolving process of resistance by middle managers. They use accounting to adjust to strategic objectives, but also to circumvent, reconfigure or neutralise them. By combining the theory of infrapolitics (Scott, 1990) and the perspective of actors’ games (Crozier & Friedberg, 1977), the article shows that resistance takes many forms: open negotiation, coalition-building and discrete tactics. While accounting is often seen as a tool for steering and legitimising organisational strategies, here it appears as a lever in the dynamics of power and contestation. Three dynamics of resistance are identified: (1) the visible contestation and explicit renegotiation of accounting systems; (2) the formation of informal coalitions with peripheral actors enabling the systems to be circumvented; (3) infrapolitical practices which weaken the effectiveness of the strategy by rendering the accounting systems inoperative. Accounting systems are exposed to performative wear and tear or progressive reinterpretation when they encounter well-organised resistance. In this sense, accounting is a battleground, a language that can be manipulated, and an actor in its own right in the resistance to strategy.

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37 Abstracts Adaptive Stewardship and Fiduciary Duty: How Non-Executive Directors Navigate Governance Challenges Tracey, Dodd University of Adelaide, Australia Nicholas Marzohl University of Adelaide, Australia Stephen Zhang Baylor University, USA Purpose - This study examines how non-executive directors (NEDs) interpret and apply their fiduciary responsibilities as stewards of the organizations they serve. While NEDs are legally obligated to act in the best interests of shareholders and stakeholders, accounting and governance literature lacks a clear understanding of how they operationalize this duty. This gap is particularly relevant in addressing contemporary financial and regulatory challenges, where differing interpretations of stewardship can lead to governance tensions and inefficiencies. Design/methodology/approach - Using an interpretive research approach, we analyze semi structured interviews with 47 NEDs to explore their perspectives on stewardship within corporate governance frameworks. Findings - Our findings reveal a dynamic relationship between past professional experiences and evolving governance practices, which we characterize as "adaptive stewardship." While directors' stewardship philosophies are shaped by their financial and industry backgrounds, their governance decisions remain flexible and responsive to organizational challenges, regulatory requirements, and financial accountability. Originality - This study enhances theoretical understanding of stewardship in corporate governance and offers practical insights for accounting professionals, auditors, and regulators. By highlighting how NEDs navigate fiduciary tensions and compliance obligations, we provide a nuanced perspective on the evolving nature of governance practices in financial oversight. Adoption of Gender Equality and Social Inclusion Reporting in STEM-Based Companies: Personal, Socio-environmental and Behavioral Determinants of Managerial Perceptions and Challenges Thilini Cooray University of Sri Jayewardenepura Nugegoda, Sri Lanka Pratheepkanth Puwanenthiren University of Jaffna, Sri Lanka Kalani Dissanayake University of Colombo, Sri Lanka Prabanga Thoradeniya Monash University, Australia Purpose - Drawing upon the social cognitive theory (SCT), this study explores how personal, socio-environmental, and behavioral factors driving managerial decisions to adopt gender equality and social inclusion reporting (GESIR) and to identify the challenges in adopting GESIR. In doing so, this study responds to calls for research to understand the factors and managerial implications related to GESIR using previously untried theoretical lenses and qualitative methodologies in different cultural contexts. Design/methodology/approach - 28 semi-structured interviews were conducted to collect data from top and middle level managers in STEM-based listed-companies in Sri Lanka. Findings - There is a lack of GESI policies, limited GESIR and absence of standalone GESIR. Misconceptions about the concept of gender equality and less focus on inclusivity reporting were identified. Personal, socio-environmental, and behavioral factors were found to be interconnected in ways that drive managerial perceptions of adoption of GESIR. The study also identified key challenges in adopting GESIR. Research limitations/implications - Data collection solely relied only on a semi structured interview with a top or a middle level manager from STEM based listed companies limiting to draw additional insights. Practical implications - The personal, socio-environmental, and behavioral factors drive managers’ decision to adopt GESIR. However, many have not taken initiatives to adopt GESIR due to challengers. Standard setters, policy makers, professional accounting bodies, higher education institutions, and STEM based-listed companies can play a role in improving regulatory and educational influences towards the adoption of GESIR. Originality/value - This is the first study to apply the SCT to understand the adoption of GESIR by providing insights into how personal, socio-environmental, and behavioral, factors driving managerial perceptions on adoption of GESIR.

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38 Abstracts After Accountability; Remaking the ‘Real’ of Academic Performance John Roberts The University of Sydney, Australia Purpose - The paper draws upon Antoinette Rouvroy’s analysis of ‘algorithmic governance’ to explore the negative implications for accountability of the extensive use of data as ‘evidence’ in new university academic performance management systems. Design/Methodology - The paper presents a generic, hybrid description of the intended purpose and mechanisms of emergent university academic performance management systems, before drawing upon Rouvroy’s analysis of what she calls ‘big data ideology’ to explore their negative implications for accountability, critique and academic subjectivity. Later sections of the paper then explore what is omitted or cannot be captured in such data and the degree to which such invisible relational aspects of organization provide the essential conditions for actual academic excellence. Findings - New university academic performance management systems are used as modest examples of how agglomerations of data seemingly promise to bring users closer to an ‘objective’ ‘real’, and in the process severely weaken the potential for accountability and critique as well as reshaping the identity of the subject. Originality/Value - Rouvroy’s work on algorithmic governance very usefully draws attention to the seeming capacity of data to ‘speak by itself’ and thereby silence evaluation and critique. Whilst these are potentially disastrous consequences in the context of a university, her work can also be used to remind us of financial accounting’s similar framing and silencing effects. Agonizing Bureaucracy or Bureaucratizing Agonism? The Case of Participatory Budgeting as a Form of Dialogic Accounting in Ukraine Evgenii Aleksandrov Nord University, Norway Veronika Vakulenko Nord University, Norway Dorosh Bohdan Kiev National University, Ukraine Purpose - The paper explores the relationship between dialogic accounting and bureaucracy, which is still an under-examined topic in the accounting literature. Particularly, it answers how participatory budgeting as a form of dialogic accounting unfolds within the bureaucracy. Design/methodology/approach - Combining the literature on Critical Dialogic Accounting and Accountability (CDAA) with close reading on bureaucracy’s alternative connotations, the paper examines the case of participatory budgeting development in one city in Ukraine during 2016-2022. The data draws on triangulation of documentary analysis, 12 semi-structured interviews, a series of participant observations, and 44 videos of participatory budgeting processes and related events. Findings - The findings reveal a nuanced dynamic interplay between dialogic accounting formation and bureaucracy in the context of participatory budgeting where some emancipation was possible over time. Particularly, the development of dialogic accounting will inevitably depend on how interactions with bureaucracy unfold in practice, emphasizing the importance of both formal aspects and the rise and growth of informal mechanisms of interaction. It shows that, when facing the CDAA agenda, bureaucracy creatively engages with agonism by not only reinforcing itself through the absorption of dialogic ideals but also by reflecting on its weaknesses. It adapts interactions through informal mechanisms, by these means demonstrating its functional necessity even in democratic innovations that originally challenged its very nature in the public domain. Originality/value - This study highlights the more nuanced role of bureaucracy in CDAA, suggesting alternative interpretations of navigating in and transforming existing (un)democratic institutional landscapes.

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39 Abstracts Aligning Narratives: A Critical Discourse Analysis of ESG Reporting Practices and Political Governance in China Jimmy Xun Gong The University of Sydney, Australia Tianxin Zhang The University of Sydney, Australia Eagle Zhang The University of Sydney, Australia Purpose - This paper aims to understand the current practices of Environmental, Social, and Governance (ESG) reporting in China and its connections to global ESG reporting practices. Design/methodology/approach - Critical Discourse Analysis is employed to examine the ESG reports of major Chinese companies. Findings - State-controlled entities increasingly overshadow independent organizations in setting ESG standards and establishing rating agencies in China. The Communist Party of China (CPC) committees within corporations directly influence ESG practices to align with the Party’s objectives. Furthermore, the CPC defines sustainable corporate behaviours that resonate with Party doctrines. This analysis illustrates how ESG practices not only reflect but also enhance the CPC’s governance, aligning national policies with international standards and bolstering the Party's domestic and international legitimacy. Originality - This paper reveals the complex interplay between political governance and business operations within China's socialist framework. It contrasts this scenario with that in Western liberal societies, where ESG reporting is often viewed as a market-driven mechanism influencing corporate conduct. The study identifies a strengthening influence of the Communist Party of China (CPC) and socialist ideology on corporate ESG practices in China, where initiatives are primarily initiated and controlled by the government. Analyzing Factors Influencing the Extremely Early Submission of Unaudited Local Government Financial Statements Irwan Taufiq Ritonga Universitas Gadjah Mada, Indonesia Andi Andi Universitas Gadjah Mada, Indonesia Purpose - This study aims to identify the factors that influence local governments to submit unaudited financial statements extremely early. Design/methodology/approach - This study uses a qualitative approach by conducting semi-structured interviews with open-ended questions, and specific questions referring to the narcissistic personality inventory-16 (NPI-16). The informants were local government financial statement preparers. Findings - This study finds that the narcissism of the regional head is the main factor that gives rise to the local government's commitment to submitting its financial statements extremely early. This commitment then encourages local government officials to take action on management incentives, human resource conditions, information technology, regional financial management strategies, reporting and accounting strategies, the implementation of local government financial statement reviews, and communication with the Supreme Audit Board of the Republic of Indonesia. Originality/value - This study is among a few that examine the submission of local government financial statements before they undergo an audit.

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40 Abstracts Analyzing The Correlation between Financial Performance and Financial Condition of Local Government: An Empirical Study Renata Luna Kesumaratri Gadjah Mada University, Indonesia Irwan Taufiq Ritonga Gadjah Mada University, Indonesia Purpose - The purpose of this study is to give empirical evidence on whether there is a relationship between financial performance and financial condition of local governments in Indonesia. Design/methodology/approach - This is a quantitative study of 514 local governments in Indonesia, divided into seven city clusters and 13 district clusters, with one city cluster and three district clusters selected as samples. Findings - Using Pearson's r correlation, this study found that there is a significant relationship between financial performance and financial condition of local governments, particularly within district clusters. The correlation analysis shows that improving financial performance, as measured by six financial performance indicators, affects the financial condition of local governments. However, in the city cluster, there is no significant relationship between financial performance and local government financial condition. Research limitations/implications - The data used is limited to secondary data in the form of financial statements, population figures, and GRDP for the period 2020-2023, as well as the year in which the COVID-19 pandemic occurred, which may affect regional fiscal conditions. This research only uses a quantitative approach with correlation analysis, so it has not considered and explored more deeply the government policy factors that can affect the relationship between financial performance and financial condition. The implication of this study is that local governments need to ensure that their financial management strategies are not only directed at short-term goals (financial performance), but also take into account the long-term impact, namely on their fiscal health (financial condition). Originality/value - This study contributes to the academic literature by providing empirical evidence on the relationship between financial performance and financial condition of local governments, which has not previously been empirically demonstrated. This study also adopts a local government clustering approach in conducting the test, which allows for more precise and fair analysis results among similar local governments. The results of this study are expected to serve as a reference for public policy making in improving the transparency and efficiency of local financial management and the provision of public services. Animating Accounting Education: Design Thinking and Student Experience Mahmud, Masum University of Adelaide, Australia Janice Loftus University of Adelaide, Australia Ary Suryawathy University of Adelaide , Australia Purpose - This paper explores the design and implementation of animated videos in accounting education at an Australian university, aiming to enhance student engagement with learning activities. Methodology - A qualitative research is conducted where data was collected through focus group discussions to understand students' preferences and experiences with animated cartoon materials. Cognitive Load Theory (CLT) was employed to provide insights into learners' cognitive capacity in relation to instructional design. Findings - The study found that students valued character appearance, dialectical construct, integration of text and images, humour, and the short length of the animations. Students used the animations for foundational understanding of concepts, connecting topics, making deeper reflections from probing conversations, and revisions. Originality - This research offers a comprehensive understanding of students' learning preferences, habits, and purposes when interacting with animated videos. By adopting a student-cantered approach, educators and instructional designers can tailor animated content to meet the diverse needs and preferences of students. Practical Implications - The findings provide practical guidelines for designing animations that cater to diverse student learning needs, preferences, and purposes. Keywords: animated videos, cognitive load theory, accounting education, student engagement, teaching and learning.

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41 Abstracts Assessing and Measuring the Relationship between Business and Biodiversity: A Model from an Interventionist Research in the Agri-Food Sector Giacomo Pigatto Sant'Anna School of Advanced Studies, Italy Lino Cinquini Sant'Anna School of Advanced Studies, Italy Andrea Tenucci Sant'Anna School of Advanced Studies, Italy Biodiversity loss and ecosystem collapse are major threats to humankind’s well-being and companies are facing increasing attention – and normative pressure – to consider their impacts on and dependencies from biodiversity and ecosystems. However, it is not easy to understand the complex relationship occurring between business activities, biodiversity, and ecosystems. Therefore, this research constructs a systemic model (hereafter, BioModel) to comprehend such a relationship and breaks it up into simpler and manageable components. The research adopts an mixed methodology. First, the researchers undertook a literature review followed by focus groups with experts and companies to co-develop a detailed impact-dependency BioModel. BioModel identifies and classifies sixteen types of impacts that companies have on biodiversity grouped into five main drivers: ecosystem use change, over-exploitation, invasive alien species, pollution, and climate change. Moreover, BioModel identifies and classifies twenty-four ecosystem services grouped into three main categories: provisioning services, maintaining and regulating services, and immaterial and cultural services. Second, the researchers tested BioModel in three Italian companies belonging to the agri-food sector, by devising an interventionist methodology. This research contributes to biodiversity accounting and management research and practice by proposing a practical model, the BioModel, that could help companies value, manage, monitor, and account for a complex phenomenon – the relationship between companies, biodiversity, and ecosystems – by breaking it up into simpler, clearer, and more manageable components. Behavioural Emancipation and Change: Adopting Critical Realist Explanatory Critique as NGO Beneficiary’s Participative Accountability in Global South Soon Yong Ang University of Stirling, United Kingdom Danture Wickramasinghe University of Glasgow, United Kingdom This paper examines the United Nations' behavioral intervention agenda, emphasizing pro-sustainable behavioral change as a pathway to beneficiaries’ emancipation from local cultural and hierarchical constraints. Through participatory action fieldwork, we explore how this agenda can be integrated into beneficiaries’ participatory accountability (BPA) within a Malaysian National Environmental Non-Governmental Organization (NENGO) river conservation initiative. Drawing on Elder-Vass’s critical realism, we argue that critical realist explanatory critique (CREC) can serve as a novel BPA mechanism to foster sustainable behavioral change. Our findings reveal that CREC enables grassroots beneficiaries to exercise reflexive agency against their culturally ingrained Malay feudal 'habitus,' thereby creating opportunities for pro-sustainable behavioral transformation. This perspective offers a refined theoretical lens on BPA, underscoring its potential to activate reflexive agency among grassroots beneficiaries and challenge structural and cultural constraints that hinder emancipation. Overall, our study responds to Modell’s (2017, 2020a) call to harness the emancipatory potential of critical realism by engaging seriously with ‘social structure’ and examining the dynamic interplay between reflexive and habitual agencies

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42 Abstracts Beyond the Bottom Line: Socioemotional Wealth and Sustainability Reporting in Indonesian Listed Family Firms Iwan Suhardjo University of Canterbury, New Zealand Chris Akroyd University of Canterbury, New Zealand Purpose - Indonesian listed family firms, accounting for 25% of Indonesia's GDP, provide distinctive perspectives on how family businesses in developing economies approach sustainability reporting within mandatory disclosure frameworks. This study investigates how these Indonesian listed family firms manage the tension between preserving socioemotional wealth and fulfilling mandatory sustainability reporting obligations. Design/methodology/approach - This study employs an interpretivist qualitative approach through semi-structured interviews with 14 senior managers and family members across four large listed Indonesian family firms from diverse sectors. Using Socioemotional Wealth (SEW) theory, we examine how the five SEW dimensions influence sustainability reporting decisions. Data collection includes interviews and content analysis of sustainability and annual reports providing methodological triangulation to enhance thematic analysis credibility. Findings - Our findings reveal how family influence shapes sustainability reporting in Indonesian listed family firms through an SEW lens. Preserving family control and legacy significantly impacts reporting decisions, with regulatory compliance serving as the primary motivation rather than voluntary initiatives. Materiality assessments typically prioritize financial considerations reflecting SEW preservation, though environmentally sensitive industries necessarily address broader impacts. Implementation challenges include resource constraints, limited expertise, and complex reporting standards—all influenced by how families balance their desire to protect socioemotional wealth against increasing external pressure for transparent sustainability disclosure. Originality - This study presents the new insights on the application of SEW theory to sustainability reporting in Indonesian listed family firms. It contributes to global sustainability discourse by providing a foundation for developing culturally informed sustainability frameworks that recognize the unique nature of family firms in non-Western contexts. Blockchain Alchemy: The Transformation of Accounting Meaning Shang Wu University of Bristol, United Kingdom Yi Huang University of Bristol, United Kingdom Research on blockchain accounting has been burgeoning, yet the cryptographic foundations that underpin blockchain’s transparency and legitimacy remain insufficiently understood within the accounting literature. This paper first explores the foundations of transparency and legitimacy in blockchain accounting as discussed in prior research, focusing on the cryptographic principles of hash functions. We explain why the notion of “immutability” is grounded in technical legitimacy rather than the social legitimacy traditionally associated with accounting. We then discuss the block rewards generated through mining and highlight that the presumed neutrality of technology has potential to obscure the trust function of accounting. By investigating mining pool concentration and rising mining costs, we highlight a process of alienation where blockchain participants’ surplus value is appropriated through capital accumulation dynamics. We critically engage with sustainability discourses related to blockchain accounting, emphasizing the potential danger that local sustainability narratives, under the guise of technological neutrality, may conceal the global extraction of resources. We develop the metaphor of blockchain alchemy to describe how technical architectures such as hash functions and mining mechanisms symbolically transmute energy, labour, and code into tradable digital assets. Accounting risks becoming a symbolic machine: less a tool for representing value than a mechanism for reproducing capital flows and masking their origins. What this paper ultimately critiques is the transformation of capital into a form that no longer requires material labour to generate returns, and the corresponding shift in accounting from revealing the origins of value to concealing them. This is the semantic terrain of accounting after the alchemy: once value has been ‘transmuted,’ accounting is left to engage not with substance, but with its abstract residue. This paper contributes to the accounting literature by reframing blockchain not simply as a neutral or technical innovation, but as a socially and ideologically developed phenomenon that requires interpretive depth and critical scrutiny from those who work with or study it.

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43 Abstracts Blockchain diffusion and interoperability with off-chain systems: exploring motivations and challenges Nimasha Thotawattage University of South Australia, Australia Sanjaya Kuruppu University of South Australia, Australia Dinithi Dissanayake University of South Australia, Australia Anisha Fernando University of South Australia, Australia Blockchain is a transformative technology that disrupts conventional business models and transforms the dynamics of involved counterparties. However, the existing literature is primarily limited to conceptual explorations and systematic reviews of blockchain in different business settings. The deployment of a blockchain solution, while promising, is not without its challenges, such as its integration and interoperability with existing off-chain systems (such as ERP, KYC and core banking systems). These challenges can limit the industry-wide adoption and commercial viability of blockchain technology and, ultimately, the success of the blockchain ecosystem. Therefore, this study conducts case studies of two leading Australian banking and finance industry blockchain adopters and how they grapple with blockchain interoperability. Semi-structured interviews were undertaken with key personnel in blockchain strategy and implementation at the case organisations, supported by document analysis. Insights are framed with the Diffusion of Innovation (DOI) theory by discussing how different diffusion attributes, such as relative advantage, compatibility, and traceability, influence the adoption and interoperability of blockchain technology within organisations. While the value of the blockchain ecosystem hinges on the digitalisation of existing data and system workflows, the ecosystem functionality relies on interoperability between on-chain and off-chain systems. This paper contributes to understanding a significant research gap on the extent to which blockchain integration is advancing with existing business systems. Additionally, the paper contributes to the theory by exploring the drivers and barriers of blockchain diffusion and integration, focusing on the attributes (rather stages) of the diffusion process, a novel aspect of DOI theory. Bridging the Perception Gap in Sustainability Accounting and Reporting Through Digital Innovations: A Thematic Analysis Wisuttorn Jitaree Auckland University of Technology, New Zealand Purpose - The perception gap in Sustainability Accounting and Reporting (SAR) reflects discrepancies between corporate sustainability disclosures and stakeholder expectations, undermining trust, reducing comparability, and exacerbating inconsistencies in reporting frameworks. This study explores how digital innovations can mitigate the perception gap, enhance transparency, and promote the alignment of SAR practices with global sustainability indicators. Design/methodology/approach - The study employs a thematic literature review, systematically analysing 88 peer-reviewed articles published between 2010 and 2024. Utilizing Braun and Clarke’s (2006) six-step thematic analysis framework, the study identifies four key themes related to SAR challenges and digital transformation. NVivo software is used to code and analyse patterns across the literature. Findings - The results highlight that fragmented standards, voluntary disclosures, and selective reporting contribute to the perception gap in SAR. Digital innovations, particularly blockchain for data traceability and artificial intelligence (AI) for predictive analytics, could be used reduce selective reporting, improving data reliability, and aligning SAR with global reporting frameworks. However, challenges such as high implementation costs, lack of standardization, and technological disparities pose barriers to the widespread adoption of these tools. Practical implications - The findings provide recommendations for policymakers and corporations, emphasizing adopting standardized digital tools to enhance SAR transparency, comparability, and stakeholder trust. Social implications - Digital innovation in SAR enhances corporate accountability, facilitates equitable resource distribution, and fosters more reliable sustainability disclosures, thereby contributing to global sustainability efforts. Originality - This study advances the SAR literature by synthesizing insights on digital transformation and its role in addressing the perception gap. It underscores how integrating AI, blockchain, robotic process automation (RPA), and big data analytics can strengthen SAR practices and promote alignment with international sustainability standards.

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44 Abstracts Calculative Ethnic Dominance, Secrecy, and Subaltern Resistance: The Case of Whispering Fish Market in Malaysia. Soon Yong Ang University of Stirling, United Kingdom Chandana Alawattage University of Glasgow, United Kingdom Drawing on the sociology of secrecy and empirical data from a unique market mechanism in Malaysia—the whispering market—we examine how subaltern resistance is enacted and sustained by creating an alternative market against the ethnically dominating and exploitative calculative system of appropriation known as panggu. Our findings reveal that while marginalised Malay fishermen use secrecy to resist the dominating calculative logic of panggu that Chinese merchants exploit, these merchants counter the subaltern resistance with their own secrecy tactics, including gossip and informal cartelisation. This dialectic between resistance and counter-resistance ultimately reduces the whispering market to a ceremonial façade, diminishing its emancipatory potential for the Malay subaltern. By empirically analysing these complex power dynamics, this paper provides a nuanced perspective on the interplay between secrecy, power, calculative practices, and subaltern resistance. Furthermore, it illustrates how the sociology of secrecy offers a valuable theoretical lens for understanding subaltern resistance toward accounting-based control within non-capitalist modes of production in the Global South. Carbon Accounting as Commensuration Work; The Interaction between Commensuration and Paradox Akira Higashida Meijo University, Japan Kim Jaehong Gunma University, Japan Purpose - The purpose of this study is to clarify how carbon accounting, which commensurate diverse information in companies' efforts to address climate change issues, affects greenhouse gas reduction activities and paradox. Design/methodology/approach - The focus is on commensuration work and reactivity based on the discussion of sociology of quantification. Qualitative analysis was conducted based on interviews with global Japanese companies and public documents. Findings - The study reveals that the commensuration work clarifies paradoxes and that alternative indicators are introduced to address the paradoxes, with the aim of coexistence of plural indicators. This suggests that there is an interaction between commensuration and paradox. Furthermore, the contradictions involved in the demands of these heterogeneous stakeholders were not eliminated, but were compromised through dialogue generated by calculation. Originality - The contribution is to show that it is possible to have a dialogue between stakeholders with different interests by returning to the information before it was commensurated, rather than using the standardized figures for greenhouse gas emissions. This means that our research contributes the paradox theory from the sociology of quantification.

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45 Abstracts Charity Reporting Before, During and After COVID: Insights from Narratives and Photographs of New Zealand Health Charities Julia Wu University of Canterbury, New Zealand Cherrie Yang Massey University, New Zealand Ahesha Perera Massey University, New Zealand Our current research sheds light on how charity reporting is affected by crises. The outbreak of COVID-19 not only disrupted the ordinary operations of health charities, but also swiftly shifted their priority from discharging their dedicated responsibilities to a nationwide health crisis. To discharge their accountability, the external reporting practice of health charities would have to change accordingly to disclose their activities and performance during the pandemic. We carried out a longitudinal investigation into how New Zealand health charities responded to and adapted to the COVID-19 pandemic, focusing specifically on changes in their reporting practices as reflected in annual reports from 2019 to 2023. We mobilise institutional logics theory to capture and explain the changes. Our data shows that community/family logics evoked and became salient during and after the pandemic. Whereas state/professional logic that was previously dominant and salient in pre-covid reporting became less prominent during and after the pandemic. The current study expands the literature of charity reporting during crises by focusing on not only traditional text-based narratives but also photographic representations. We observed that during the COVID-19 pandemic, health charities in New Zealand significantly increased the use of photographs of staff members, beneficiaries, and communities in their annual reports. Our results highlighted the discursive use of humour, and symbolic representations such as awards and birthday cakes. Christian Theology and Accountability Narratives in Spiritual Social Organizations Zahirul Hoque RMIT University, Australia Ustashia Pillay Region Group, Australia Kenneth McPhail Manchester Business School, United Kingdom Purpose - This paper aims to explore how notions of accountability are constructed by individuals in spiritual social organizations and how such individual accountability spirit impact on work related organizational behavior. Design/methodology/approach - Accountability is a dominant organizational mechanism within which individuals are held responsible for achieving the goals of organizations. Individuals who comprise these organizations are also members of social groups, networks, or institutions outside their formal work that endow them with distinct kinds of social, cultural, spiritual, and intellectual capitals. Building on these notions of accountability, a qualitative field study was undertaken involving open-ended interviews with eleven individuals and discourse analysis from three Australian-based spiritual bridging organizations that disseminate theological and accountability narratives. Findings - Our analysis of field data suggests that Christian theological narratives become accountability narratives illustrated in an evolved 'Bank of Narratives' model. This model is a synpaper of theoretical and theological approaches and suggests that narratives are deposited into the individual's narrative bank from the spiritual bridging organization and a relationship with God and others. These narratives form social, spiritual, and intellectual capitals and they are held within the individual's bank of narratives and flow out as active responsibility virtues. Originality/value - We extend accountability and theology literature by developing a Bank of Narratives model highlighting how theology and a relationship with God create narratives for accountability in the spiritual bridging organization that becomes responsibility and virtue. These findings contribute to an understanding of the fact that a relationship with God is unique and not examined in the existing literature, but it is important for accountability. Practical implications - Outcomes of our study’s findings will enhance knowledge of how Christian theology can influence accountability and how accountability narratives driven by Christian theology can bridge the sacred-secular divide.

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46 Abstracts Climate-Change Related Disclosures (CCRD) by Australian Local Government: An Investigation on the Status Sudhir Lodh Universal Business School Sydney, Australia Kanchan Sood Kent Institute Australia, Australia Shuaib Khan University of Sydney, Australia Purpose - This study investigates the status of an Australian local government’s climate-changed related disclosures per TCFD (Task Force on Climate-Related Financial Disclosures) (2021) recommendation and or IFRS S2 Climate-related disclosures. Design/methodology/approach - The study takes the form of a content analysis from usable 126 annual reports on the climate-change related disclosures (CCRD) by the councils, shires and municipalities of Australian NSW (New South Wales) local government (LG). Based on the developed extended disclosure guidance indicators in each core-thematic areas – governance, strategy, risk management, and targets and metrics - per the TCFD (2021) and or IFRS S2, to reveal the disclosure status by Australian local government of NSW and assess the relation between the respective highest disclosure indicator in each core-thematic area to the other extended disclosure guidance indicators, four research questions were developed. The study used CONI (Content Analysis Instrument) manifest approach for extracting data. To reveal the status on CCRD by Australian local government, the study estimates proportion of binary coded data and range of values within which the true disclosure proportion lies in each of the extended guidance indicator for the respective four core-thematic areas in the New South Wales (NSW) local government using point estimate. By identifying the highest proportion of disclosures in each core-thematic areas; the identified respective highest proportion of disclosures in each core-thematic area is then used as the log odds of dependent variable to regress all other extended disclosure indicators. Findings - The data extracted using a manifest CONI approach and corresponding analyses reveal that there is a status of climate change related disclosures (CCRD) and or concerns (albeit at a voluntary level) by the Australian local government of NSW. Research limitations - This research is limited to the analysis of the contents of annual reports extracted from the Australian local government where the TCFD recommendation is not mandatory. Practical implications – The use of research techniques such as those described in this study has practical implications for future research. This approach can be undertaken for analysing the listed companies where TCFD recommendation is becoming compulsory. Although initially the development of ED IFRS S2 Climate-related disclosures and TCFD recommendations for CCRD has begun from a mimetic perspective of institutional theory, it is nowadays becoming cultural expectations from society and wider community (COP, Governments, SASB) to mandate organisations for CCRD. Originality/value - This study can be considered as a seminal study on CCRD by a local government in Australian NSW state. The use of point estimate and logistical binomial regression to analyse the contents extracted using CONI manifest approach.

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47 Abstracts Computing, Assuring and Disclosing Climate Targets: Assurer-Manager Reciprocal Comfort-Giving and Comfort-Receiving Yang Xu The University of Queensland, Australia Kath Herbohn The University of Queensland, Australia Niamh Brennan University College Dublin, Ireland Kevin Thai Royal Melbourne Institute of Technology, Australia Purpose - Computing, assuring and disclosing climate targets are ambiguous. We examine assurers’ and managers’ comfort and discomfort in completing these three tasks using the theoretical lens of comfort theory. We consider the levels and sources of comfort and discomfort, as well as strategies adopted to alleviate discomfort by assurers and managers. Design/methodology/approach - We conduct 28 semi-structured interviews with 14 assurers and 15 managers in Australia over a 15-month period from March 2022 to May 2023. We exploit the Australian setting to provide unique insights into initial sources of discomfort and initial actions and strategies assurers and managers take to alleviate them. Such insights are not possible from other jurisdictions with more advanced reporting mandates. Findings - Discomfort for assurers and managers is largely attributable to the ambiguity in determining and assuring climate targets from the immaturity of current tools. Comfort-giving strategies adopted by assurers include encouraging externally aligned targets and transparent reporting criteria, conducting pre-assurance for clients, and exercising professional scepticism. For managers, comfort comes from achievable Science-Based Targets Initiatives (SBTi)-compliant targets based on transparent methodologies that are incorporated into executive compensation, as well as a tolerance for ambiguity. Additionally, we document reciprocal comfort-giving and comfort-receiving between managers and assurers, and unexpectedly between company managers and managers of competitor organisations. Originality/value - The research applies comfort theory to an assurance context. Two parties are considered – assurers and clients/managers. Connectivity and Boundaries of Climate-related disclosures in Annual Reports Prerana Agrawal University of Western Australia, Australia Lyndie Bayne University of Western Australia, Australia Niclas Hellman Stockholm School of Economics, Sweden Marvin Wee Australian National University, Australia Purpose - The purpose of this paper is to enhance conceptual understanding and practical operationalisation of boundaries (i.e., what is included and not included in annual report sections) and connectivity (i.e., the attribute enabling a holistic and coherent set of information within and across different annual report sections) of climate-related disclosures in annual reports. Design/methodology/approach - We analyse operationalisation of boundaries and connectivity in climate-related disclosures in the annual reports of 80 large listed companies, across five climate-sensitive industries and four IFRS jurisdictions (Australia, Canada, the EU and the UK) in 2022 and 2017. We compare boundary and connectivity guidance by contemporary sustainability and financial accounting standard setters. Further, we provide multidisciplinary stakeholder perspectives on boundary and connectivity concepts through 20 semi-structured interviews in Australia and the EU. Findings - While all sampled companies refer to climate-related matters in the ‘front end’ (i.e., outside of the financial statements) of annual reports in 2022 (94% in 2017), only 71% disclose within their financial statements (25% in 2017). We identified connectivity mechanisms to enhance connectivity between the financial statements and sustainability statements for climate-related disclosures, relating to the reporting process (6 mechanisms), reports (21 mechanisms) and standard setting (4 mechanisms). Interviewees indicated an increase in reporting process connectivity mechanisms over the last five years, but most reports sampled reflected an early level of connectivity in disclosures. Standard setters are providing increased guidance on connectivity mechanisms. Originality - A conceptual framework of connectivity mechanisms for climate-related disclosures in annual reports is proposed, based on interpretation of prior literature, comparative analysis of contemporary standards, observed disclosures, and multi-disciplinary stakeholder interviews. Further, we provide a comparative analysis of boundary dimensions of contemporary accounting and sustainability standards relating to climate. This contributes to prior literature on climate-related reporting, and scarce literature on reporting boundaries and connectivity within corporate

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48 reporting, especially in the new era of mandatory climate reporting. Practical implications - The detailed empirical analysis on reporting boundaries and connectivity mechanisms provides useful insights for sustainability and financial accounting standard setters, auditors, preparers and users of annual reports. Abstracts Constructing Global Climate-Related Risk Reporting: Organizing Dissonance in the Task Force on Climate-related Financial Disclosures (TCFD) Brendan O’Dwyer University of Amsterdam, Netherlands, and University of Manchester, United Kingdom This paper studies how elite actors coalesce to construct financial reporting guidelines aimed at addressing the ‘grand challenge’ of climate change. Drawing primarily on a series of in depth interviews with members of the Task Force on Climate-related Financial Disclosures (TCFD), the paper unveils the dynamics underlying the process through which the Task Force members produced a suite of globally influential climate-related risk reporting recommendations. The paper mobilizes David Stark’s (2009) concept of organizing dissonance to theorize how the Task Force became an arena in which fragile member collaborations provoked productive frictions relating to the Task Force’s remit, the concept of materiality, the calculability of climate-related risks, and the nature and appropriateness of scenario analysis. The paper conceptualizes the unique mode of organizing dissonance underpinning the Task Force members’ deliberations in three interrelated phases. These phases - encompassing the cultivation, productive management, and stabilization of dissonance - reveal how problematizing globalized risk metrics, embracing admissible levels of ambiguity in key climate-related disclosure domains, and acknowledging the (temporary) unknowability of climate change impacts organized an oscillation between harmony and discord among the Task Force members. A form of hybrid orchestration - a mix of coercive and compromise-based orchestration - is shown to have guided the deliberations and ensured that member disagreements were put on hold in the absence of complete consensus on key disclosure recommendations. Overall, the paper shows how this phased process of organizing dissonance within the Task Force resulted in the ‘flexible standardization’ of global climate-related risk reporting. Contextualizing Corporate Environmental Reporting in East African Community Countries (EACC) Moise Mfashingabo The University of Waikato, New Zealand Murugesh Arunachalam The University of Waikato, New Zealand Purpose - The East African Community Countries (EACC) are affected by their own political, socio-economic, cultural, and institutional challenges. These contextual factors affect companies’ operations in the region, including their environmental reporting practices. This paper explores how corporate environmental reporting in the EACC can be integrated with these contextual factors. Contextualizing environmental disclosures is crucial as it aims to provide information relevant to stakeholders in their dealings with the companies. Design/methodology/approach - The paper draws from the Global Reporting Initiatives (GRI) Guidelines and website sources on the EACC to provide an analysis aligning potential corporate environmental reporting to factors that are idiosyncratic to these Countries. Findings - The analysis undertaken in the study suggests that environmental reporting by companies in the region needs to incorporate features that are linked to the environmental issues, institutional influences, geopolitical challenges, social issues, and economic development impacts. The paper draws from a theoretical framework, comprising stakeholders, legitimacy, and institutional theories, to explain the contextual nature of environmental disclosures and provide insights into the findings. Originality/Value - The paper adds to existing literature by emphasizing the contextual nature of environmental reporting, an underexplored topic. The findings offer valuable insights for corporate practitioners in the EACC as they enhance environmental reporting practices. Additionally, regulators and policymakers in the region may find this study helpful in designing effective corporate environmental reporting frameworks.

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49 Abstracts Coproducing Nonprofit Reporting and Accountability with Beneficiaries: What is the Reality? Cherrie Yang Massey University, New Zealand Vien Chu The University of Newcastle, Australia This study examines the coproduction of nonprofit reporting and accountability with beneficiaries, addressing a critical yet underexplored research area. Drawing on the theoretical lenses of legitimacy, impression management, and functional stupidity, we analysed annual reports from award-winning nonprofit organisations (NPOs) in Australia and New Zealand and conducted an in-depth case study involving semi-structured interviews with beneficiaries and staff. We find that NPOs strategically employ impression management tactics to gain and maintain legitimacy, with beneficiaries’ contributions to reporting primarily confined to individual outcomes and limited to testimonials, success stories and happy photos. These issues are rooted in functional stupidity, where beneficiaries exhibit a lack of reflexivity, reluctance to seek justifications and limited substantive reasoning, all of which undermine meaningful coproduction and potentially position beneficiaries as ‘coproducers to functional stupidity’. By unpacking the role of impression management in shaping nonprofit reporting and exploring functional stupidity from beneficiaries’ perspectives, we provide critical insights into the complexities and barriers of coproduction in the NPO sector. Corporate Responsibility or Image Management? A Study of ASX-Listed Gambling Companies’ Sustainability Disclosures Zahir Ahmed Auckland University of Technology, New Zealand Purpose - This study investigates sustainability disclosure practices by the gambling companies listed in the Australian Securities Exchanges (ASX), investigating the role of these disclosures in legitimising corporate activities within a highly scrutinised industry. It explores how sustainability reporting is used to navigate reputational risks and maintain social acceptance. Design/Methodology/Approach - Using a qualitative content analysis approach, this study examines sustainability reports and annual reports of ASX-listed gambling companies. Thematic analysis is employed to identify dominant narratives and symbolic representations within these reports, framed through the lens of symbolic interactionism. Findings - Gambling companies construct sustainability narratives to offset negative perceptions of their operations. While acknowledging gambling-related harms, they emphasise corporate social responsibility (CSR) initiatives to reinforce a responsible image. Sustainability reporting of gambling companies serves as a strategic tool for shaping stakeholder perceptions, yet selective transparency is evident, with disclosures highlighting corporate responsibility while downplaying systemic concerns. Research Implications - This study, using a symbolic interactionist perspective, highlights how gambling companies construct legitimacy through sustainability reporting. It underscores the role of selective disclosures in shaping stakeholder perceptions, providing insights for regulators and policymakers on the performative nature of corporate responsibility in contested industries. Originality/Value - This study extends the application of symbolic interactionism to sustainability reporting, offering a novel lens to examine corporate legitimacy in the gambling industry. It contributes to critical accounting literature by revealing how sustainability narratives function as symbolic tools rather than genuine accountability mechanisms.

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50 Abstracts Counter Accounting with a Decolonial Emphasis: Brazil and the Rio Olympics Jim Haslam Durham University, United Kingdom Thauan Carvalho Federal University of Rio de Janeiro, Brazil Fernanda Sauerbronn Federal University of Rio de Janeiro, Brazil Calls for more studies on emancipatory struggles entailing accounting have increasingly come to encourage study of counter-accounting practice. In furthering response to this here, we affirm how this praxis logic opens counter-accounting conceptualisation and rich empirical possibilities, promising to inject new insights into debates about Counter Accounting’s potential to support effective counter hegemony. Here, we focus upon counter-accounting manifestations vis-à-vis Rio’s Olympics. We conceptualise a Counter Accounting with a decolonial emphasis, Decolonial Accounting, shaping this by reference notably to key theorising from Latin America and empirically exploring it through our case. We draw from recognition of Latin America as a coloniality-modernity compound, entailing a neo-colonialism. This we re-fashion by considering its intertwining with neoliberal globalism. We explore tension and resistance vis-à-vis the 2016 Olympics in the socio-political arena of Rio in Brazil, an emerging country, on the margins of capitalistic globalism, that scarcely evidences democratic participation. The Olympics manifested as an especially good example of how neo-colonial dynamics intertwine with global neoliberalist forces. It constituted opportunities for forces seeking to extend global influence in Brazil. Accelerated unrest enhanced challenges to hegemony, with Counter Accounting here challenging the transnational order of neoliberalism intertwined with dynamics of a coloniality-modernity compound. Our case develops appreciation of neoliberal/neo-colonial practices, and counter-hegemonic accounting practices with more decolonial emphasis. Amongst the insights, we illuminate how different local actors ambivalently resist subalternity but sustain hegemony. Cultural Identity and Management Control: An Ethnography in a Multicultural Organisation Xiaoning (Cynthia) Wu Monash University, Australia Matthew Hall Monash University, Australia Ralph Kober Monash University, Australia With increased global mobility, organisations are now more likely to operate with multicultural workforces, presenting managerial challenges due to cultural diversity. However, the management control (MC) literature offers limited insights for organisations with a multicultural workforce given the general assumption that residents in a particular nation embrace the same cultural values that shape their reactions to MC in a uniform and stable manner. To examine the potential for individuals within a multicultural workforce to embrace different cultural values, we mobilise the concept of cultural identity (CI) and ask: How CI shapes MC in a multicultural organisational setting? Through conducting a four-month ethnography in an Australian medium-sized multicultural manufacturing company and drawing on psychology theories, we find that CI shapes MC in two ways: CI plays a role in shaping MC through organisational actors actively mobilising the cultural knowledge they acquired and personally endorsed through their life experiences associated with certain (and potentially many different) cultures. Moreover, CI shapes MC not only through an individual’s CI but also through the CIs they ascribe to others in the workplace, as it informs beliefs about organisational actors’ behavioural motivations and the social comparisons that can pervade their evaluations of the fairness of MC. By mobilising CI as the theoretical lens, this paper contributes to MC literature by reframing our understanding of how culture shapes MC and improving our understanding of MC within multicultural organisational settings.

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51 Abstracts Decent Work and the Role of Management Accounting in Japanese Anime Industry Aki Yoshimi Hokkaido Information University, Japan Purpose - The purpose of this paper is to analyze labor environment in Japanese anime industry from a management accounting perspective. This paper examines the impact of the production committee system on anime production companies' financial management and work environment, providing insights toward establishing a sustainable industry structure. Design/methodology/approach - This paper analyzes and organizes the characteristics of Japanese anime industry mainly through review of papers, industry reports, and government documents. Findings - Production committee system is a rational funding method, but it also contributes to the deterioration of working environments at production companies. The supply chain between production companies forms a multi-layered division of labor structure, relies on informal control through fixed, long-term relationships. Production budget constraints affect both managing creativity and the working environment. Originality - The originality of this paper lies in revealing the issues and causes within the structure of Japan's anime industry from a management accounting perspective. Research limitations/implications - Based entirely on literature review, this paper lacks detailed management data and interviews from production sites. Therefore, future research requires specific data and analysis regarding the management realities of production companies. Social implications - This research contributes to discussions on improving working conditions in Japanese anime industry. In response to recent observations that low wages and long working hours have become normalized at production companies, it emphasizes the necessity of better management practices to ensure decent work. Development and Empirical Validity of a Conceptual Model for Sustainability Reporting Quality (SRQ): Australian Evidence Habib Khan University of Canberra, Australia Devika Senaratne University of Canberra, Australia Benedict Sheehy University of Canberra, Australia Purpose - The study addresses two key research questions: (1) What is the underlying definition for SRQ based on a multidisciplinary perspective and how it is conceptualised and measured based on a comprehensive definition? and (2) What is the status of SRQ of Australian listed companies when measured based on this multi-dimensional SRQ construct? Design/methodology/approach - The study developed a definition and a comprehensive SRQ measurement framework with 33 items based on a broad multidisciplinary analysis. The content analysis of published sustainability disclosures was done using this measurement construct to assess the status of SRQ of top 100 Australian companies based on the market capitalisation during the period 2014-2023. Findings - The study constructs a measurement framework for SRQ based on four quality themes identified based on a multidisciplinary literature review on quality: (1) objective-subjective, (2) primary-secondary, (3) output-process based, and (4) principles-standards based. The study finds an improvement in SRQ of Australian listed companies during the investigation period when measured using this construct, which indicates a movement towards substantive sustainability practices. Nevertheless, the study finds that SRQ variables relating to external and internal oversight on sustainability reporting and provision of balance, forward looking and industry-comparative disclosures are lagging behind in these companies. Research limitations/implications - The study contributes to extant literature by developing a comprehensive measurement framework for SRQ from a broad multidisciplinary perspective and empirically examining its validity in the Australian context. Originality/value - The comprehensive measurement construct for SRQ developed in the study from a multidisciplinary perspective is first such framework that has been conceptualised from multi-disciplinary lens to the best of our knowledge.

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52 Abstracts Dialogic Accounting and Social Media in the Age of Data Capitalism Max Baker The University of Sydney, Australia Marcello Neilson The University of Sydney, Australia Jane Andrew The University of Sydney, Australia The rapid proliferation of social media platforms has fundamentally transformed our information landscape, establishing them as powerful conduits for communication and interaction. This paper explores the potential of these platforms to serve as instruments of dialogic accountability—a framework that values diverse perspectives and acknowledges the complexity of social realities. Despite the inherent emphasis on facilitating dialogue, it is crucial to critically examine the historical, social, and political contexts of these platforms to fully understand their impact on dialogic practices. We argue that the prevailing ideology of technoliberalism has obscured the critical examination needed within dialogic accountability scholarship, resulting in a cursory adoption of social media as dialogic tools without a comprehensive understanding of their democratic potential. This potential is often compromised by their commercial imperatives. Our analysis reveals that technoliberalism often portrays these platforms as digital democracies, yet they may reinforce capital accumulation at the expense of fostering authentic dialogue, which raises concerns about their role in shaping communication and power dynamics. This paper calls for a re-evaluation of social media as platforms and spaces for debate, advocating for a recommitment to the core principles of Critical Dialogic Accounting and Accountability (CDAA). Digital Technologies and Earnings Forecasting in Financial Accounting: A Review of the Literature John Kommunuri Auckland University of Technology, New Zealand Anil Narayan Auckland University of Technology, New Zealand Purpose - Digital technologies have introduced innovative methods for data analysis and earnings forecasting in accounting. They significantly transform the field, creating new opportunities in processes, analysis, and reporting. AI-driven forecasts enhance sentiment analysis, leading to more informed investment decisions. Analysing ECC transcripts is crucial for understanding factors that influence investor sentiment and market reactions. However, evidence of machine learning (ML) and natural language processing (NLP) in analysing the sentiments of investors and analysts is limited. Hence, this study summarises current findings on AI applications in financial forecasting to provide a thorough overview and guide for future research. Design/methodology/approach - We conducted a literature review on AI-based forecasting in financial accounting by identifying and classifying ECCs and integrating findings across themes. The studies were analysed in terms of their forecasting objectives and the analytical methods of ML and NLP. We discussed various ML and NLP approaches and their effectiveness. Research limitations/implications - Due to the rapid advancement of artificial intelligence algorithms, our findings can only offer a general overview of the current state of research and several themes identified in the literature regarding ECCs. New models that have yet to be utilised in the reviewed literature are likely to emerge. Practical implications - Given the significant relevance of artificial intelligence (AI) in financial accounting, the findings of our review present various implications and potential benefits for both academics and practitioners. While previous studies have explored the application of ML and NLP across different accounting domains, their specific use—particularly regarding management earnings forecasting for sentiment analysis—has not been thoroughly examined. From this perspective, both academics and practitioners can consider which AI algorithms best suit their needs. Our study has highlighted several research gaps, including the opportunity to employ more advanced methods for conducting sensitivity analyses of earnings forecasts.

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53 Originality/value - To the best of our knowledge, no study has yet been conducted that provides an overview of sentiment analysis in earnings forecasts using AI technologies. Recognising the significant potential of AI techniques in accounting, we have sought to address this research gap. The findings from our review offer meaningful insights into the usefulness of ML and NLP in accounting. Abstracts Distributed Vulnerability and the Gaze: Intelligent Accountability in Interspecies Relationships Nadezda Nazarova Nord University, Norway Jan Mouritsen Copenhagen Business School, Denmark Purpose - The paper explores the enactment of accountability in interspecies relationships. Introducing encounter value of human-animal relationships, the study aims to add to John Robert’s notion of a more intelligent accountability when animals not only being looked at by can also back. Study design/methodology/approach - The paper draws on the ethnographic materials from a dog sledge expedition in the Arctic. It traces encounters between species in the making of the expedition and focuses on the reciprocal gaze between humans (mushers) and animals (huskies). The data comes from participant observations and field notes supported by photographic and video materials from the field trip. Findings - Building on the practices of human-animal interaction at work, the study shows how the general form of accountability is mediated by care activities. It is never accountability or care, but always accountability and care, where the latter is not an attempt to reduce the value of accountability but a way to increase it. Originality/value - Encounter value of interspecies relationships comes with what accounting has been successfully trying to avoid – the gaze. The gaze becomes a mediating mechanism for humility and generosity and extends Robert’s relations-based view on accountability. A more intelligent accountability becomes a relational achievement that pushes forward new concepts such as gaze, vulnerability, sanity and bravery. Accountability relations turn out to be a fluid mode of interactions where actors can swap roles and develop identities that adds to our understanding of interspecies relationships in organizations in several ways. Diversity Target Difficulty as Strategic Insurance Makoto Kuroki Yokohama City University, Japan Sujay Nair The University of Melbourne, Australia Prior research on target setting has predominantly focused on financial targets, but recent attention is shifting towards to those related to Environmental, Social, and Governance issues. This study investigates how firms set the difficulty level of gender diversity targets. We hypothesize that firms which face greater business risk are more likely to adopt more difficult gender diversity targets to enhance their reputation and act as a form of strategic insurance against future uncertainty. Analyzing data from 413 publicly listed firms worldwide, not subject to mandatory gender quota regulations, we find that firms with greater volatility in a range financial measures tend to set more difficult gender diversity targets. In addition, we provide evidence that firms setting more difficult gender diversity targets achieve higher target completion rates at the end of the target horizon. Finally, we provide some evidence consistent with our arguments that more difficult targets are associated with enhanced reputation (e.g., higher social scores) and offer insurance-like protection (e.g., lower implied volatility on the firm’s options) in the period after the target is announced. Our findings help us understand how business risks influence a firm’s gender diversity targets and the role of target difficulty in improving social metrics, including gender diversity in the long term.

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54 Abstracts Drivers of the Quality of Green Banking Reporting: An Institutional Theory Perspective Shakuntala Makhija University of Canberra, Australia Habib Zaman Khan University of Canberra, Australia Abu Tahir Molik University of Canberra, Australia Sudipta Bose University of Newcastle, Australia Purpose - This study examines the quality of green banking reporting (QGBR) by banks and its development over time. It also examines the impact of institutional factors (e.g., green banking regulations, mimetic behavior, and routine process) on QGBR, highlighting how it transitions into convergence behavior and develops over the years. The study also investigates the moderating role of political connections in the relationship between green banking regulation and QGBR. Design/methodology/approach - Over an 11-years (2012-2022), this study analyzed 264 banking firm-year observations, employing content analysis to develop a 19-item index for measuring QGBR. Regression analysis was then employed to evaluate the research hypotheses. Findings - The study reveals a positive association between the quality of green banking reporting (QGBR) and the implementation of green banking regulations, which have been instrumental in promoting standardized practices and embedding QGBR into routine banking operations. Political connections are shown to strengthen this relationship, further enhancing the influence of regulations on QGBR. Despite these advancements, the findings indicate that QGBR remains predominantly a procedural obligation rather than a genuine commitment to sustainable practices. Research limitations/implications - This study's findings have significant contributions for the academician and other policy makers. Originality/value - To the best of our knowledge, this study is the first to analyze QGBR taking banks as a sample. Additionally, the study is primarily to theorize and empirically evidence the institutional factors that influenced QGBR. Effect of Digital Accounting Systems on Decision-Making Quality in the Banking Sector: The Mediating Role of Information Quality Aamir Sohail Thal University Bhakkar, Pakistan This study investigates the impact of digital accounting systems on decision-making quality in the banking sector of Pakistan, with a particular focus on the mediating role of information quality. Data were collected through structured questionnaires from banking professionals across various financial institutions. The study examines how data quality and system quality influence decision-making quality within digital accounting frameworks. The empirical findings reveal that data quality has a significant positive impact on decision-making quality, whereas system quality does not exhibit a direct effect. Additionally, information quality plays a crucial mediating role, strengthening the relationship between data quality, system quality, and decision-making quality. The results indicate that while system quality alone may not directly improve decision-making, its effectiveness is enhanced through better information quality. These findings highlight the importance of maintaining high data and information quality standards to optimize digital accounting systems for improved decision-making in the banking sector. The study provides valuable insights for policymakers, banking professionals, and financial institutions in Pakistan, emphasizing the need for enhanced digital accounting infrastructure to support informed decision-making processes. Future research can explore additional factors influencing digital accounting effectiveness, including technological advancements and regulatory frameworks.

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55 Abstracts Employee Perceptions of Employee Recognition Programs: Evidence from a Case Study Marakat Deng Monash University, Australia Christo Karuna Monash University, Australia Carly Moulang Monash University, Australia Prabanga Thoradeniya Monash University, Australia Purpose - This study examines how employees perceive employee recognition programs. Design/methodology/approach - The study is based on 15 semi-structured interviews conducted with managers and rank-and-file employees employed at an Australian company that has in place an employee recognition program. Findings - This study finds that employees perceive the need for both performance- and non performance-based recognition. However, the interview evidence suggests that, for employee recognition to be effective, it needs to take place within a workplace climate of open communication and trust of management. Employees also feel that team-based recognition is important as much of their work is team-based. We also find that employees perceive that monetary and non-monetary rewards pertaining to employee recognition programs act as complements to each other, which in turn suggests that monetary rewards alone are insufficient in motivating employees. Practical implications - This study makes a practical contribution as its findings potentially help organisations design better employee recognition programs. The findings suggest a one size-fits-all employee recognition program is ineffective, instead organisations should actively communicate with its employees to understand their needs and tailor the program accordingly. Originality - This study contributes to the literature by enhancing our understanding pertaining to employee recognition programs. This study demonstrates that recognition programs are effective not in isolation but as part of a broader system of interpersonal trust and clear communication that conveys sincerity. Empowered and Controlled: Middle Manager Experiences in Residential Aged Care Rachael Lewis UNSW Sydney, Australia Denise Jepsen Macquarie University, Australia Purpose - Marketisation of services and increasing financial and regulatory pressures are driving a trend toward reliance on formal management control systems in many care economy settings. In these settings, the intensification of management control through practices such as centralisation, formalisation and financial accountability risks undermining existing professional norms and disempowering middle managers. This qualitative case study aims to examine whether and how aged care village managers experience empowerment in an increasingly formal control environment. Methodology - Drawing on the experiences of 23 managers in a non-profit provider of residential aged care, we consider how managers perceived their control environment and how those perceptions supported or constrained experiences of psychological empowerment. Findings - Findings highlight that psychological empowerment can be a more granular experience than is currently represented in the literature, with experiences of psychological empowerment in one work domain able to compensate for threats to perceptions of meaning, impact, competence and self determination in others. Originality - Our study unpacks the remarkable resilience of psychological empowerment in the face of intensifying control in our case organisation and contributes insight into the effects of management control practices on the holistic experience of middle managers in a care setting.

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56 Abstracts Enablers and Constraints in Accounting Practices: Regulative, Associative, Cultural, and Cognitive Dimensions in Tonga Iki Mafe Uele University of Otago, New Zealand Dinithi Ranasinghe University of Otago, New Zealand Christopher Akroyd University of Canterbury, New Zealand Purpose - This study investigates the enablers and constraints that influence accounting practices within public sector institutions in Tonga. It explores how regulative, associative, and cultural-cognitive dimensions interact to shape these practices. By analysing this interplay in a non-Western Pacific Island context, the study offers empirical insights into how institutional frameworks operate within culturally embedded governance systems, insights that are especially relevant for developing nations. Design/methodology/approach - Guided by a Pacific talanoa methodology, this study draws on a relational, culturally grounded approach to explore accountability in practice. The analytical framework extends Moulton’s (2009, 2012) model of realised publicness. Data were collected through talanoa with public servants across multiple departments and organisational levels, allowing for a multifaceted understanding of how institutional, social, and cultural influences shape accounting practices. Findings - The findings show that regulative, associative, and cultural-cognitive influences intersect in complex and sometimes conflicting ways. Regulative mechanisms offer structural compliance but are limited by resource and bureaucratic constraints. Associative influences, like religious and professional networks, promote ethical behaviour yet create operational tensions. Cultural-cognitive values encourage intrinsic accountability but may clash with formal procedures. These dynamics indicate the need for governance models that integrate regulatory systems with culturally grounded relational accountability. Implications - This study underscores the importance of adopting hybrid governance models in Pacific public sectors—models that harmonise compliance-based systems with cultural norms and relational ethics. For policymakers and reformers, the findings suggest that strengthening accounting practices requires technical interventions, cultural competence, and institutional flexibility. This is particularly crucial in developing nations where governance practices are shaped as much by social obligations and spiritual values as by formal rules. Originality/value - This study contributes to the accounting and public governance literature by contextualising institutional theory in a Pacific Island setting. It extends Moulton’s framework by showing how accountability in Tonga is shaped through a unique blend of formal regulation, communal networks, and cultural worldviews. Unlike prior studies focused on Western contexts, this research reveals the tensions and synergies between globally standardised compliance frameworks and local relational governance. It offers both theoretical advancement and practical guidance for implementing effective, culturally responsive accounting systems in diverse institutional environments. Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB Hervé Kohler Université de la Polynésie française, French Polynesia Marion Brivot Université Laval, Canada Anne Le Manh ESCP Business School, France Purpose - This study delves into the "internal editorial process" undertaken by a Big Four firm (Case Firm) in preparing a global comment letter in response to the IASB's exposure drafts on revenue recognition and leases (IFRS 15 and 16). It examines the dynamics of local-global tensions and epistemic injustice within the firm's editorial process, focusing on how local auditors and experts experience their involvement. Additionally, it examines how these local participants engage in epistemic resistance strategies to derive personal gains, despite feeling marginalized and unheard in the process. Design/Methodology/Approach - This study employs a qualitative research design, grounded in in-depth, semi-structured interviews with field auditors and both local and global experts from Case Firm’s Professional Practice Function (PPF). It also includes observations of meetings and analyses of internal documents, all collected during a six-month immersive investigation. Findings - Local participants, despite their expertise, feel that their technical input is undervalued in favor of perspectives from more powerful participants. The process involves significant negotiation, and this perceived marginalization is coupled with limited transparency and decision-making authority within the global editorial process. Originality/Value - Contributing to the literature on institutional duality within global professional services firms and to the sparse literature on epistemic injustice in accounting, this research unveils the previously undocumented internal

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57 exchanges of technical knowledge that lead to the drafting of a global comment letter within a Big Four firm. It also enhances our understanding of global-local tensions in these firms and provides new insights into how epistemic injustice manifests within the accounting context. Abstracts ESG Information Systems and Processes: A Not-for-profit Perspective Lachlan Wilson Monash University, Australia Carla Wilkin Monash University, Australia Prabanga Thoradeniya Monash University, Australia Purpose - To investigate how not-for-profit (NFP) organisations are responding to stakeholder’s increasing expectations about Environmental, Social and Governance (ESG) as part of their performance outcomes. Methodology - A qualitative study involving archival document analysis and semi-structured interviews with senior executives and managers from four NFP organisations. Findings - Heightening pressure from employees and external stakeholders (i.e., government grant agencies and philanthropists) for greater NFP engagement with ESG perspectives is evident. Existing information systems and processes require improvement to accommodate ESG-relevant information more effectively, as well as support related decision-making and reporting. Planned enhancements relate to the collation of relevant data into a single organisational platform that could be made more efficient through automation. The most significant constraints to this investment are financial and human resources. Findings show that internal stakeholders are more engaged than external clients. Originality - The study provides perspectives about how engagement of NFPs’ internal stakeholders is a key driver for their engagement with ESG-related activities. The study shows how NFPs’ approach to incorporating sustainability is affected by their distinct characteristics and core mission. Exploring Biodiversity Disclosure Practices: Insights from Emerging Chinese Enterprises Ruopiao Zhang Macau University of Science and Technology, China Tiffany C. H. Leung City University of Macau, China Carlos Noronha University of Macau, China Teresa Chu University of Macau, China Cindy Shi-Xiang You Jiangsu University of Technology, China Purpose - This study examines corporate biodiversity reporting practices and stakeholder engagement strategies. Design/methodology/approach - This study adopted a content analysis of 5,592 firm-year observations of listed companies on the Hong Kong Stock Exchange from 2020 to 2022. Findings - To understand how institutional pressures and stakeholder demands influence biodiversity disclosure quality, the study finds that despite increasing regulatory pressures, companies seem to demonstrate almost zero biodiversity engagement or adopt superficial, compliance-driven strategies. The findings show how leading companies with high environmental impacts engage their stakeholders when reporting on biodiversity and stakeholder engagement levels significantly affect the authenticity of biodiversity protection. Furthermore, these findings challenge prevailing assumptions about voluntary disclosure effectiveness and offer practical implications for various stakeholders, namely policymakers seeking to strengthen regulatory frameworks, companies aiming to develop authentic partnerships beyond symbolic reporting, and investors evaluating corporate sustainable commitments. Originality/value - This study contributes to the growing literature on corporate accountability by exposing the disconnect between stated commitments and actual reporting practices. The study stresses that en vogue stakeholder engagement in topics like biodiversity should not be used as an impression management tool. Given Hong Kong’s diverse corporate landscape, the study’s insights are relevant for emerging economies facing similar reporting challenges.

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58 Abstracts Exploring Donor Expectations of Nonprofit Accountability Following the 2019/2020 Kangaroo Island Bushfires Jena Ellis Donor Republic, Australia Belinda Luke Queensland University of Technology, Australia Kylie Kingston Queensland University of Technology, Australia Purpose - There has been ongoing public and academic debate regarding the challenges disaster relief nonprofit organisations face in their management of donations. Public concerns regarding lack of accountability and effective communication motivate this study, which examines How can disaster aid relief nonprofits improve their accountability during and after times of crisis? Design/methodology/approach - Through semi-structured interviews with 14 individuals who made financial donations to nonprofits providing support to victims of the Kangaroo Island bushfires in 2019/2020, donors’ expectations of nonprofit accountability during and after times of crisis were explored. In addition, analysis of communication and correspondence by the nonprofits to which interviewees donated provided the opportunity to compare donors’ and nonprofits’ perspectives in relation to accountability. Findings - Findings revealed that most interviewees used communication channels other than the nonprofits’ forums to learn about the disaster, decide which nonprofit to support, and determine how effectively funds had been used. Originality - Contrary to extant literature, the perception of nonprofit accountability may not be as dependent upon correspondence between donors and nonprofits, particularly in a context of closeness. A sense of presumed accountability existed, provided generalised trust in the nonprofit was retained. Research implications - Findings offer conceptual clarification around nonprofit accountability in disaster relief contexts, and a deeper understanding of donors’ trust and expectations regarding outcome and nonprofit (organisational) accountability. Valuable insights for the nonprofit sector include better understanding donors’ accountability expectations following a natural disaster. Exploring Graduates’ Employability Skills: A Study Unfolding the Perceptions of UK Employers and Alumnus Parminder Johal University of Derby, United Kingdom Yousuf Kamal University of Derby, United Kingdom Purpose - The purpose of this research is to explore the perception of UK employers and alumni regarding the ‘employability’ skills of an Accounting and Finance degree programme delivered by UK Higher Education Institutions (HEIs). This research project aims to examine the skill set that employers expect accounting graduates to possess upon entering the workplace. Design/methodology/approach - This study used both focus groups and a structured online questionnaire survey to collect the necessary data; 28 alumni participated in the questionnaire survey whereas 7 employers participated in the focus group discussion. Findings - The findings suggest that, while the university’s program provides a solid foundation in basic accounting knowledge, technical skills, and some transferable soft skills, there are areas where enhancements are necessary. Specifically, there is a clear need for increased emphasis on practical accounting experience, advanced software training (particularly Excel), and deeper integration of real-world applications within the curriculum. Originality - Focusing on alumni perceptions enhances our original contribution to existing research on the employability skills required of accounting students, which has traditionally centred on the perspectives of employers, education providers, and undergraduates. Research limitations/implications - Longitudinal studies could track the career progression of graduates over time, assessing the long-term impact of university training on their professional success and identifying any emerging skill gaps in the accounting profession. Practical implications - This study enables UK HEIs to consider the potential need to redesign or review their course curricula to ensure they continue to meet the evolving demands of the labour market in terms of graduate skills.

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59 Abstracts Exploring Social Impact Through a Pragmatic Constructivist Lens: The Case Study of a European Sustainability-Driven Project Cristiana Parisi Copenhagen Business School, Denmark Hanne Norreklit Aarhus University, Denmark This paper explores the social dimension of sustainability and seeks to understand the way in which it is understood and measured. Drawing on pragmatic constructivism, this paper analyses the epistemic methods by which the social dimension of sustainability is defined, assessed and implemented in the context of a European Horizon project. The analysis unveils how perspectives and viewpoints from the different actors involved are to be balanced despite the inevitable tensions and trade-offs. This paper provides a novel insight into our understanding of how the social dimension of sustainability can be conceptualized and co-created by relevant actors. Moreover, it adds to the methodological apparatus for assessing the social dimension of sustainability projects and practices. Exploring the Context and Drivers of Public Sector Organizational Change in Developing Countries: A New Institutional Sociology Perspective Mohammad Azim James Cook University, Australia Samina Rahman Bond University, Australia Purpose - This study investigates the context, motivations, and institutional dynamics influencing public sector organisational change in a developing country context. Using the restructuring of Dhaka City Corporation (DCC) in Bangladesh as a case, it applies a New Institutional Sociology (NIS) framework to understand how political forces and institutional pressures shape reform processes. Design/methodology/approach - A qualitative case study approach is adopted, incorporating data from interviews (n=45), documentary analysis, and direct observations. The study operationalises coercive, mimetic, and normative isomorphism—core elements of NIS—to analyse multi-level institutional influences. Data sources include public policy documents, legal frameworks, news archives, and reports from international development agencies. Findings - The restructuring of DCC was predominantly shaped by coercive institutional pressures rooted in political motives, rather than organisational efficiency. Mimetic pressures from development partners and normative demands from civil society existed but were marginalised. The split of DCC into DNCC and DSCC reflected a legitimacy-seeking move by the ruling party, with limited genuine stakeholder engagement or capacity enhancement. The findings reveal that structural change in developing countries often serves political expediency rather than administrative reform. Theoretical implications - The study extends the application of NIS by embedding it within a politically volatile and highly centralised governance environment. It demonstrates how coercive isomorphism in developing countries can dominate and distort reform agendas, marginalising mimetic and normative influences. Practical implications - Findings offer insights for policymakers, practitioners, and development agencies involved in governance reform. They highlight the need for context-sensitive reform strategies that go beyond symbolic compliance and address power dynamics, stakeholder engagement, and institutional legitimacy. Originality/value - This study contributes to the limited empirical research on public sector reform in developing countries through an NIS lens. It also advances the debate on politically motivated institutional change and the challenges of achieving meaningful reform in highly politicised administrative systems.

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60 Abstracts Exploring the Impact of Firm Characteristics on Audit Quality: A Set Theoretic Mediation Approach Using fsQCA Hang Zhang University of Nottingham Ningbo China, China Wei Cai University of Nottingham Ningbo China, China Purpose - This study employs fuzzy-set qualitative comparative analysis (fsQCA) and regression models to examine how firm characteristics influence audit quality through internal control in China's information technology services industry. Methodology - Using data from 389 listed companies in 2023, the research investigates configurations of five key firm characteristics (firm size, ownership concentration, executive compensation, profitability, and debt level) and their impact on audit quality. Discretionary accruals estimated through the modified Jones model serve as the audit quality measure, while the DIB internal control index assesses control effectiveness. Findings - The fsQCA analysis reveals four distinct configurations leading to effective internal control, demonstrating equifinality in achieving control effectiveness. Regression results indicate that the configuration combining firm size, executive compensation, and profitability exhibits the strongest relationship with audit quality. Internal control consistently mediates these relationships across all configurations. Among control variables, operating profit growth rate shows significant impact, while traditional controls such as audit fees and institutional ownership demonstrate minimal influence. Implications - The findings offer insights for audit firms in risk assessment and resource allocation, suggest a more nuanced regulatory approach, and provide guidance for designing effective internal control systems that consider specific firm characteristics. Originality - This study contributes to audit quality literature by employing a configurational approach that captures complex interactions between firm characteristics, highlighting the mediating role of internal control, and providing insights into audit quality determinants in China's rapidly evolving technology sector. Exploring the Responses to Initiatives for More Workplace and Educational Gender Equity in KSA: The Case of the Accounting Profession Ola Mohammed A. Alghasham Northern Border University, Saudi Arabia Michael Kend RMIT, Australia Duc Phan RMIT, Australia Saeed Al Qahtani Jazan University, Saudi Arabia Purpose - Within the accounting profession in the Kingdom of Saudi Arabia, female Saudi accountants have encountered inequities for decades. One of the goals of the new vision of Saudi Arabia (2030) is to increase female participation in the labour market within the next 10 years. This study explores the journey women have experienced from the initial implementation of these reforms to the present, within the Saudi accounting profession. Design/Methodology/Approach - We present events in chronological order, from these women’s university accounting studies to their eventual employment in the KSA accounting profession. We use the theoretical lens of Muslim feminism theory and Neo Institutional theory, using semi structured interviews with 32 participants to understand their insights and by referring to reports and policy documents from KSA. Findings - We found that both the Ministry of Human Resources and Social Development and the peak accounting body (referred to as SOCPA) have adjusted their policies to help encourage female participation in the accounting profession, starting at the university level through to the various employment stages. Our findings indicate that although Saudi organisations have started to provide equitable opportunities, gender inequality remains. Despite these new reforms, gender inequity remains unresolved to a considerable extent within accounting firms and smaller to medium sized private companies. Originality - We acknowledge that despite the efforts and motivations behind the Saudi Vision 2030, most restrictions impeding women to embark on professional life are still in place. We hope this study will further inform relevant government agencies about the issues and challenges that remain for women within the accountancy profession.

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61 Abstracts Exploring the Value of Accounting in Empowering Ethnic Performing Arts Organizations Sureshchandra Ramachandra Auckland University of Technology, New Zealand Anil Narayan Auckland University of Technology, New Zealand Purpose - This study explores the interplay of accounting and artistic/ethnocultural values within Ethnic Performing Arts Organizations (EPAOs), focusing on conflicting logics and how they are navigated to promote empowerment and social inclusion. Design/methodology/approach - A qualitative field study was undertaken in three EPAOs in Malaysia. The research involved gathering evidence from multiple sources, namely, archival data, semi structured interviews, and minutes of management meetings. The institutional logics framework was used to analyse data and interpret the findings. Findings - Accounting’s intersection with artistic and ethnocultural activities reveals the transformative potential of accounting—not merely as a tool for control but as a catalyst for creativity, collaboration, resilience, and meaningful social impact. Accounting is sometimes perceived as intrusive, particularly when it appears to constrain artistic freedom or fails to adequately value the richness of cultural expression. To resolve accountability conflicts, EPAOs adopt strategies such as prioritizing artistic excellence, fostering strong community ecosystems, and minimizing state interference. Research limitations/implications - The findings offer valuable implications for understanding how EPAOs preserve unique identities while navigating mainstream cultural expectations. While the research is based on three case studies within a metropolitan context, we believe the findings are broadly applicable to EPAOs operating under dominant cultural paradigms. Originality/value - The study offers a distinctive and valuable examination of accounting practices within a multicultural, multiethnic context, providing original insights into how organisations navigate conflicting logics. By adopting culturally sensitive and flexible accounting practices, organizations can harness its strengths to support artistic and ethnocultural endeavours without compromising their integrity. Extracting Value from Vulnerability: How Accounting Turns Older People into Profit Centres and Calls it 'Care' Erin Twyford University of Wollongong, Australia Jane Andrew University of Sydney, Australia Darlene Himick University of Ottawa, Canada Purpose - This paper explores how accounting practices shape and reinforce the biopolitical governance of aged care in Australia, transforming older adults into profit-generating entities under the guise of care. It examines how financial mechanisms and documentation processes marginalise care recipients and discipline staff while enabling systemic exploitation and false representations of care quality. Design/methodology/approach - Using a Foucauldian biopolitical lens and the Critical Method of Document Analysis (Sankofa, 2023), this study analyses 890 publicly available submissions to the Royal Commission into Aged Care Quality and Safety. Submissions were coded and thematically analysed to examine how accounting practices operate as technologies of power, focusing on funding tools, documentation imperatives, and staff and resident experiences. Findings - The study reveals how accounting mechanisms discipline staff behaviours, reduce residents to economic units, and prioritise documentation over direct care. It also uncovers acts of staff resistance, such as refusing to falsify records and buying personal items for residents, that challenge the dominant calculative regime. These findings reveal a system driven by economic rationality, where financial metrics take precedence over care ethics, cultural needs, and resident autonomy. Originality - This paper advances the concept of "calculative biopolitics" by showing how accounting functions not only as a measurement tool but also as a governing apparatus that constructs, controls, and commodifies aging bodies. It contributes to the critical accounting literature by highlighting the interplay between biopower, documentation, and resistance in the context of aged care.

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62 Abstracts Fair is foul, and foul is fair? Seeking legitimacy of the fair value measurement in Japan Toshitake Miyauchi Otemon Gakuin University, Japan Masatsugu Sanada Kyoto Tachibana University, Japan Purpose - This study elucidates the legitimation process of fair value accounting in Japan from the perspective of the commitment to the knowledge templates (historical cost and fair value templates) held by various stakeholders. Design/methodology/approach - We identify stakeholder commitment to historical cost accounting as well as fair value accounting in the process of establishing fair value accounting standards through a qualitative analysis of relevant documents and comment letters. Findings - The results of the analysis show the diversity and variability of commitments within each stakeholder as well as between stakeholders, while highlighting the variability of the knowledge template. Originality/value - This study provides useful insights into the diversity and variability of commitments to accounting templates and the analysis of the nature of stakeholder participation in legitimacy studies. The variable nature of the accounting template suggests the essential universality of the mixed-attribute approach as a practical solution in accounting standards. Global Adoption of AI in Education: Insights from a Meta-Analysis across Countries Saeed Askary American University of Iraq Baghdad, Iraq This meta-analysis examines AI adoption in education across 28 countries, identifying key factors influencing its integration. The study highlights a significant relationship between AI understanding and educational structures, particularly in countries with earlier independence and more educational institutions. These findings underscore the importance of tailored training and participation strategies for effective AI adoption. Direct education measures about AI are crucial, while merely increasing educational institutions is ineffective. Local contexts must be considered to address sustainability and achieve Sustainable Development Goals through AI. The model provides a foundation for future research and practical solutions for sustainable technology adoption. AI's transformative impact on education is evident, necessitating strategic adjustments in global education structures. Its scalability and cost-effectiveness position AI as a powerful tool for learners and educators, potentially leading to more technologically integrated educational institutions. Policymakers must prioritize AI-enabled tools to enhance communication and equip students with necessary skills. International cooperation is vital for equitable AI benefits, requiring shared best practices and policies that consider local challenges. This approach ensures impactful and inclusive education in the AI age.

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63 Abstracts Globalisation, Trade Liberalisation and the Rising Non-Communicable Diseases in Polynesian Samoa and Tonga: A Critical Perspective Sue Yong Auckland University of Technology, New Zealand Trade agreements play a significant role in shaping Polynesia's economic and public health landscapes, especially with the proliferation of non-communicable diseases (NCDs). NCDs, including cardiovascular diseases, diabetes, and hypertension, have become leading causes of morbidity and mortality in Polynesia. In Polynesian Samoa and Tonga, the NCD mortality rates are alarming at 82 per cent and 79 per cent, respectively, compared to the world's average rate of 74 per cent. NCDs inflict severe economic and social burdens, exacerbating poverty, depleting public health resources, and threatening sustainable development. Central to this crisis in Polynesia is the dietary transition from traditional, nutrient-rich foods to highly processed, unhealthy imports—a consequence of globalisation, trade agreements and liberalisation. Trade agreements, particularly those under the World Trade Organization (WTO), have facilitated the reduction of trade barriers, leading to an increased importation of food and drink products in Polynesia. Trade liberalisation has introduced a wide range of processed foods high in sugar, salt, and unhealthy fats to the Polynesian market. Traditionally, Polynesian diets were rich in locally sourced, nutrient-dense foods such as fish, root vegetables, and tropical fruits. However, the accessibility and affordability of imported processed foods have significantly altered dietary patterns, contributing to the rising prevalence of NCDs. The prevalence of obesity in Samoa and Tonga is particularly concerning, with recent surveys indicating that over 80 per cent of adults are obese. Obesity is a significant risk factor for various NCDs, and its high prevalence underscores the public health impact of changing dietary habits influenced by trade liberalisation. By critically analysing the relationship between trade policies, cultural and economic factors on NCDs using Bourdieu's framework, this paper seeks to elucidate the complex dynamics at play and provide a foundation for further scholarly discussion. The interplay between trade agreements and NCDs in Polynesia presents a critical public health challenge. This paper delves into the intricate relationship between trade policies, the rising incidence of NCDs in Polynesia, and the power play between actors in the international trade arena. Green Deception: The Hidden Reality of India's FMCG Sector Abdul Razeed University of Sydney, Australia Sandeep Khurana Independent Researcher Greenwashing is a growing concern in discussions about corporate environmental practices. Greenwashing refers to the deceptive practice of conveying a false impression, misleading information, or unsubstantiated claims about how a company, its products, services and practices, are environmentally sound, even when they are not. Plastic pollution plays a significant role in global greenhouse gas emissions and climate change. India generates 9.46 Megatons of plastic waste each year and has pledged net-zero goals in the recent UN Climate Change Conference (COP26). Amongst the leading contributors to plastic waste are the Fast-Moving Consumer Goods (FMCG) companies that form the fourth largest industry in the Indian economy and generate an astounding 10 million metric tons of plastic waste annually. Despite the magnitude of plastic waste in India, little scrutiny has been placed on FMCG companies that claim to be sustainability champions, especially in their use and disposal of plastic waste. Using institutional theory at its backdrop, this paper examines the sustainability narratives about plastics as mandated for all 65 FMCG companies in India, to understand the extent to which the claims amount to Greenwashing. The regulatory interventions through Extended Producer Responsibility (EPR) guidelines and Business Responsibility and Sustainability Report (BRSR) mandated in India provide us with an ideal opportunity to examine the sustainability narratives of FMCG companies. Our study indicates that EPR and BRSR regulations in India foster companies to undertake coercive isomorphism. However, the lack of any punitive measures for non-compliance nor enforcement result in companies putting forward unsubstantiated, misleading and falsely assuring claims. This paper contributes to the growing literature on Greenwashing and has important implications for both regulators and stakeholders in India and globally.

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64 Abstracts Hitting the target but missing the point? Managing the decoupling of policy, practice, and purpose in NGO accountability processes Roel Boomsma The University of Sydney, Australia Brendan O’Dwyer University of Manchester, United Kingdom and University of Amsterdam, Netherlands Accountability has emerged as a core concept in the business ethics literature, playing a pivotal role in exploring how and why organisations can be considered responsible for their decisions, activities, and impact on society. This paper studies how managers within three large Dutch development NGOs perceived and responded to evolving accountability requirements imposed by their primary governmental funder. It uncovers an inverse relationship between policy practice decoupling, where the NGOs symbolically adopted formal policies without substantially altering daily practices, and means-ends decoupling, where actual policy implementation hindered the achievement of the NGOs’ goals. The paper demonstrates how the introduction of inflexible, narrowly-focused funder accountability requirements engendered means-ends decoupling which induced a range of negative organisational consequences for the NGOs. These encompassed: the creation of a façade of certainty; the amplification of organisational achievements; the building of barriers to organisational learning; and the loss of organisational autonomy and direction. The paper elaborates on how the NGOs adopted strategies of internal recoupling, minimalist implementation, and realignment to mitigate these adverse outcomes. Overall, our analysis advances our understanding of NGOs’ efforts to manage funder accountability pressures while developing our knowledge of the dynamic organisational processes involved in addressing means-ends decoupling. How an Arts Council Depicts Minorities: A Legitimacy Theory Perspective Ruth Rentschler University of South Australia, Australia Boram Lee University of South Australia, Australia Chiara Donelli Ca' Foscari University of Venice, Italy Nava Subramaniam Amrita University, India Nancy Spork University of Soth Australia, Australia Purpose - This study provides a framework for understanding how accounting history provides a window on the development of national identity in an arts agency of a young settler nation, home to 270 ethnic groups and Aboriginal peoples, seeks recognition and respect in a post-colonial society. Design/methodology/approach - The study uses content analysis of annual reports (1972 to 1996) in the case of the Australia Council for the Arts, from governance and operations perspectives. Findings - Over time, the Council’s approach to identity evolved, reflecting broader socio-political and economic shifts, seen in text and imagery in annual reports. It examines differences between the main supervisory board and two art form boards—community arts and Aboriginal arts—that report to it, combining legitimacy theory with a postcolonial lens. The study highlights how these voices were both groundbreaking and marginalised, illustrating power struggles between. In doing so, it reveals the dynamic interplay between shifting political identities and evolving legitimacy the Council sought to build. Research limitations/implications -A single case study has limited generalisability. Originality - Taking 24 years of annual report content, for an under-studied organisational form, analysed using legitimacy theory, provides three narratives in three different political periods of change. Mapping key stories told in images and narratives illustrates that longitudinal research has social implications that speak to power and inequity in periods of identity formation.

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65 Abstracts How do National Cultures Influence Corporate Adoption of External Sustainability Assurance? Implications for Corporate Governance and Accountability Man Lin Choong Sunway University, Malaysia Wai Kee Ho Sunway University, Malaysia Purpose - This study examines how cultural norms and values shape corporate adoption of independent third-party sustainability assurance in different countries, with implications for corporate governance, accountability, and assurance practices. Design/methodology/approach - This study employs pooled ordinary-least-squares (OLS) regression approach, using stakeholder theory and institutional theory, to assess the relationship between Hofstede’s six cultural dimensions and corporate sustainability assurance adoption across 65 countries from 2019 to 2023. Findings - Empirical results reveal that companies based in lower power distance, less individualistic, higher uncertainty avoidance, and longer-term oriented countries are more likely to seek third-party sustainability assurance, whereas masculinity and indulgence cultural dimensions show no significant effects. Sensitivity analyses confirm these findings, though extreme sample variations highlight nuances in cultural effects. Practical implications - This study provides insights for regulators and policymakers in designing culturally adaptive sustainability disclosures and assurance frameworks and standards, and supports corporates directors, management and auditors in adopting these frameworks and standards, to enhance corporate credibility and governance. Social implications - Stakeholders can infer from a country’s cultures to gain insights of their corporate governance and sustainability practices. Originality/value - This study extends on existing studies guided by the stakeholder theory, institutional theory, and Hofstede’s cultural dimensions theory to demonstrate how national cultures influence corporate sustainability assurance practices. This study aligns with United Nations Sustainable Development Goal 16 (Peace, Justice, and Strong Institutions) by using sustainability assurance to strengthen corporate accountability and institutional governance. How do Non-Western Professional Accountants Perceive and Navigate Organisational–Professional Conflict? Lilibeth Montera Mount Royal University, Canada Brendan O’Connell RMIT University, Australia Meredith Tharapos RMIT University, Australia Purpose - Prior studies have examined the antecedents and outcomes of Organisational Professional Conflict (OPC). This paper expands our understanding of OPC by investigating the experiences of professional accountants with OPC to gain insights into its nature and sources, as well as accountants’ responses to it. Design/methodology/approach - The study employs interpretative qualitative research, utilising semi-structured interviews with professional accountants in business. It also utilises interpretative data analysis procedures. Findings - The study shows that OPC is a real phenomenon in the accounting workplace. Most OPC situations stemmed from management’s request to manipulate revenue and profit. The participants perceived OPC to varying degrees and felt either positive or negative emotions as a result. Additionally, this study found that professional accountants tend to discuss their concerns with their supervisor or manager as their initial step when resolving OPC. However, few would escalate the matter to internal parties beyond their superior and external organisations. Factors such as self-efficacy, availability of social support, organisational rank, job security, and cultural norms appeared to influence these responses. Originality - This paper advances research on OPC by examining its essence and the approaches accountants adopt in response to it. Additionally, it utilises an interpretative qualitative methodology instead of the predominant quantitative techniques typically employed in this field.

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66 Abstracts How Does Accounting Literature Engage with Mindset Change Interventions? A Systematic Literature Review Awn Muhammad Macquarie University, Australia James Hazelton Macquarie University, Australia Dale Tweedie Macquarie University, Australia Purpose - Responding to calls for accountants to adopt a sustainability mindset, this systematic literature review explores how accounting literature engages with a range of transformative interventions commonly used in psychology and broader sustainability research to alter mindsets. Design/Methodology/Approach - The paper reviews research in psychology and sustainability to identify core categories of transformative interventions. A search of 49 high-ranking accounting journals selected from the ABCD Ranking List was performed using keywords from these categories. This search yielded 141 relevant papers, which were then analysed. Findings - This paper has three main findings: First, while various transformative interventions in accounting education are being used, particularly experiential and interactive interventions, these are primarily deployed to develop students’ soft skills, technical competencies, and ethical awareness. Second, such interventions tend to reinforce a prevailing neo-classical mindset that prioritises financial performance, rather than challenging this emphasis to cultivate sustainability perspectives. Third, there remain substantial opportunities for future research to expand both the nature of interventions (e.g., arts-based or immersive digital) and the target populations (including professional accountants), with the overarching goal of nurturing a sustainability mindset. Originality - This study is the first systematic literature review of accounting research to examine what interventions can change sustainability mindsets. By synthesising diverse intervention approaches, this SLR identifies key gaps in the literature, particularly the limited focus on professional accountants and the reinforcement of dominant neo-classical mindsets. The findings highlight the unexplored potential of interventions, such as visual and performing arts, in fostering mindset transformation within the accounting profession. How Impact Investing Fuels Change in Social Enterprises: Lessons from Australia and Nigeria Arigu Emmanuel Monash University, Australia Christo Karuna Monash University, Australia Purpose - This study explores the rise of impact investing post-2008, focusing on the relationship between impact investors (IIs) and social enterprises (SEs) in Australia and Nigeria. It examines learning experiences, the influence of institutional logics on partnerships, and factors influencing the success of II-SE collaborations. Design/Methodology - Using a comparative institutional logics perspective, the study investigates the nature of II-SE partnerships in both countries. It assesses how different institutional factors shape the coexistence or dominance of social and commercial logics, ultimately influencing partnership dynamics and outcomes. Findings - Contrary to expectations, tensions in successful partnerships are minimal, with alignment in organizational logics and mutual trust playing a key role. In Nigeria, IIs prioritize non-financial returns, signaling a shift towards community-centric values. SEs with II partnerships gain significant benefits, particularly in accessing finance for social impact. The Nigerian setting exhibits coexistence of social and commercial logics, whereas in Australia, the market model or for-purpose profit-driven model of social enterprise is dominant, reflecting the prevalence of commercial logic. Whether different logics coexist or one dominates depends on national institutional factors. Originality/Value - The paper provides insights into II-SE partnerships. It highlights mechanisms that drives success in collaborations and the importance of mission and goal alignment. It contributes to the literature by offering empirical evidence on the significance of II-SE partnerships in both developed and emerging economies, where complex issues create opportunities for impact investing. By adopting a comparative institutional logics perspective, this research fills a critical gap in social entrepreneurial studies, offering a comprehensive understanding of the experiences and outcomes associated with II-SE partnerships.

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67 Abstracts Impact measurement and reporting by social enterprises engaging with the Circular Economy Fariba Lodi University of South Australia, Australia Sanjaya Kuruppu University of South Australia, Australia Dinithi Dissanayake University of South Australia, Australia Wei Qian University of South Australia, Australia Purpose - This paper explores how social enterprises (SEs), as complex hybrid organisational forms, are engaging with the grand challenge of achieving the circular economy (CE) through their measurement and reporting of social, environmental and economic impacts. Design/methodology/approach - Semi-structured interviews were conducted with 10 participants representing 9 SEs in Australia incorporating CE practices, followed by thematic analysis of the interviews. The participants comprise founders and managers. A theoretical framing based on accountability and stakeholder salience is adopted. Findings - The results indicate that most SEs have developed a sense of felt accountability, aiming to serve both their purpose and the community while adopting a for-profit business model. Some operate with a non-profit business model but adopt a commercial approach to serve the community. There is a lack of visible pressure from stakeholders to adopt impact measurement mechanisms. Customers and government were considered the most important stakeholders for the majority of SEs. However, SEs also seek to address the concerns of less powerful stakeholders, highlighting the way they consider their accountability as a ‘gift’ with no reciprocal expectations. For most of the SEs, collaboration and partnerships play a major role in streamlining operations around CE-centric practices and capturing/amplifying their impact. Originality/value - SEs are deemed to be skilled in implementing cost-effective social innovations to address operational challenges, thereby promoting sustainable and regenerative practices central to CE. This study offers insights into how complex organisational forms, such as social enterprises (SEs), tackle the significant challenge of achieving a circular economy (CE) through their impact measurement and reporting practices. It has important implications for understanding how social and environmental accounting is being used and enhanced by ‘non-accountants’ (such as SE practitioners) to deliver greater accountability to stakeholders who might otherwise be ignored. Impact of Firm-specific Factors on the Sustainability Reporting Quality (SRQ): An Empirical Examination of Australian Listed Companies Devika Senaratne University of Canberra, Australia Habib Khan University of Canberra, Australia Benedict Sheehy University of Canberra, Australia Purpose - The study examines the nature of sustainability reporting quality (SRQ) and the impact of firm-specific factors on SRQ of Australian listed companies. Design/methodology/approach - The study developed a comprehensive SRQ measurement framework based on a multidisciplinary analysis on quality. Content analysis of published sustainability disclosures was done using this measurement construct based on a sample of 1000 firm-year observations during the period 2014-2023. The hypothesised relationships between firm-specific factors and SRQ was examined using regression analysis. Findings - The study finds an improvement in SRQ of Australian listed companies during the investigation period, which indicates a movement towards substantive sustainability practices. The study finds that the business sustainability strategy, sustainability integrated management control systems, external assurance provider profile, board size, board sustainability expertise, board gender balance and audit committee oversight on sustainability reporting have a significant positive impact on SRQ of these companies. Research limitations/implications - The study contributes to the extant literature by empirically examining the nature of SRQ of Australian listed companies from a broad multidisciplinary perspective and the impact of firm-specific factors on SRQ of these companies. Originality/value - The study develops a comprehensive measurement construct for SRQ from a multidisciplinary perspective to assess the nature of SRQ, which is absent in the current SRQ literature.

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68 Abstracts Integrating Sustainable Development Goals in Corporate Reporting: State-Owned or Private: Does it Matter in the Financial Sector? Teresa Eugenio Polytechnic University of Leiria, Portugal Eulalia Santos Polytechnic University of Leiria, Portugal Joao Castro Ribeiro Polytechnic University of Leiria, Portugal Purpose - The United Nations Sustainable Development Goals (SDGs) represent a holistic framework that promotes global sustainability by 2030, covering key social and environmental objectives. This article investigates the evolution of disclosure of SDGs in the reports of companies in the banking sector and explores potential differences between public and private banks. Design/methodology/approach - Using textual analysis, 720 annual and integrated reports from 2015 to 2022 of the world's 90 largest banks are analysed. Findings - The results show a notable upward trend in the disclosure of the SDGs in banking company reports over time. Public banks consistently mention more SDGs in their reports compared to private banks, when analysing all SDGs collectively and when grouped by environmental and social pillars. However, no significant differences were found when grouped by the Economic pillar. Originality - The financial sector has very specific characteristics and forms of reporting that distinguish it from all the other industries. The findings provide critical information for policymakers, stakeholders, and financial institutions navigating the complex landscape of sustainable banking and disclosure. Intersection of Auditing, Accountancy and Law: Constructing the Extent of Public Accountant Liability Related to the Indonesia Tax Amnesty Program Daniel Pandapotan Universitas Brawijaya, Indonesia Aria Farahmita Universitas Indonesia, Indonesia This study aims to construct the practice of Public Accountant (PA) roles and responsibilities to the audited financial statement information on clients engaged in the Indonesia tax amnesty program and the initial application of SFAS 70; Then, to evaluate audit standards and legislation specifically regulate and provide legal guarantees on the practice of PA roles and responsibilities for the conduct of audits on clients participation in tax amnesty programs through an in-depth review of audit standards and regulation. This research was conducted with a qualitative approach through the PA role and responsibility analysis method and the symbolic interactionism paradigm. Data analysis techniques were conducted with Milles and Huberman’s interactive models. The results analysis show (1) Informants urge to comply with Audit Standards 250, Audit Standards 315, Document TJ 07, and SFAS 70 as accounting standards for their roles and responsibilities when conducting the audit on tax amnesty transactions, so the risk on tax amnesty transactions was minimized through their audit procedures; (2) there are no audit standards nor currently, regulation to cap the role and responsibility of Indonesia PA and provide certainty of legal guarantees relating to the practice of PA roles and responsibilities.

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69 Abstracts Ledgers, Contemporary Art and Images of Accounting Through a Rancierian Framework Mark Christensen ESSEC Business School, Singapore Sébastien Rocher Université de Lorraine, France Purpose - The authors explore contemporary artists’ use of accounting ledgers as a medium for their art and, consequentially, the artists’ opinions regarding accounting. Design/methodology/approach - The authors identified contemporary artworks from 22 artists where accounting ledgers are visible to viewers – with or without inscriptions on the ledger pages. Adopting a hypothetical intentionalism (HI) stance, meanings of the artworks were discerned and analysed. A theoretical base was provided by Ranciere’s (1999) framing of society and his conceptualization of the aesthetics of politics around dissensus. Findings - The study finds that: contemporary artists do use accounting ledgers as elements of political action; they manage to tear the ledger from its commerce-related context and purpose to draw attention to elements of society that offend their sensibilities; ledgers have not been reified nor the accounting profession but the pervasive presence of accounting is shown; accounting tools can be appropriated by artists without risk to the artist; this appropriation can be a source of artistic inspiration and a rejection of pre-contemporary art limitations; and, artists can enhance their identity by desecrating ledgers. Overall, the presence of ledgers in contemporary art does not fit the promulgated image of the accounting profession and it does not indicate success by the accounting profession in using ledgers as efficacious symbols of the accounting profession. Originality/value - The authors draw from the politics of dissensus applied to accounting by non accountants; thus, contributing to an under-researched area. Legitimacy through Disclosures: The Dynamics of Voluntary Social Disclosures in Management Information Circulars Minqi Liu York University, Canada Gregory Saxton York University, Canada Dean Neu York University, Canada Purpose - This study develops a lifecycle framework to analyze how firms strategically manage voluntary social disclosures as part of their legitimacy management. We examine the thematic content of voluntary social disclosures (RQ1), their temporal evolution through the newly introduced, carried forward, and abandonment lifecycle stages (RQ2), and how regulatory alignment influences these lifecycle stages across different topics (RQ3). Design/methodology/approach - After identifying 342,682 voluntary social sentences from management information circular (MIC) filings, we apply FinBERT transformers and clustering algorithms to identify key social topics. We then categorize social sentences within each topic into “newly introduced,” “carried-forward,” and “abandoned” lifecycle stages, and identify the most prevalent sub-topics characterizing each stage. We further classify sentences as “regulation-aligned” or “firm-initiative” and use LASSO regressions to examine how regulatory alignment influences sentence lifecycle outcomes across topics. Findings - For RQ1, we find 10 core voluntary social topics across five thematic categories: Social Commitments, Business Activities, Employee and Workplace Matters, Governance and Ethics, and Social Disruptions. For RQ2, firms tend to introduce specific and timely disclosures, carry forward foundational corporate values and ongoing commitments, and abandon time-bound or situational messages. For RQ3, while aligned sentences are generally more stable, this effect is amplified for governance-related topics and diminished, or even reversed, for business and operational topics. Originality/value - The paper broadens MIC disclosure research beyond its traditional emphasis on executive compensation by examining voluntary social disclosures. It also extends social disclosure literature by examining how f irms manage multiple social themes over time. Lastly, it advances legitimacy theory by applying a lifecycle perspective and showing firms’ strategic use of regulation as both a guide and a flexible resource in shaping social narratives.

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70 Abstracts Local Governmental Accounting Literacy: A Study among Accounting Teachers of Vocational High Schools in Indonesia Ririn Susanti Universitas Gadjah Mada, Indonesia Irwan Taufiq Ritonga Universitas Gadjah Mada, Indonesia Purpose - This research aims to assess the literacy level of local governmental accounting (LGA) of accounting teachers of vocational high schools in Indonesia. Design/methodology/approach - Utilizing a predominantly qualitative approach with a descriptive investigation, this research developed an LGA literacy measurement instrument that remains scarce in existing research. Findings - Preliminary findings indicate a low level of LGA literacy of accounting teachers in Indonesia. Public accounting teachers exhibit an inadequate comprehension of the scope of LGA, such as accounting actors, regulations, accounting instruments, reporting entities, reporting systems, and the financial accounting cycle in local governments. Inadequate literacy hampers teachers from fulfilling their roles. In the end, it could not foster the behavior of accounting teachers to motivate students to be involved in government accounting practices during the learning process. Originality - This study fills the gap in the literature on measuring LGA literacy among accounting teachers of vocational high schools in Indonesia. Making Sense of Emic Employee Profit-Sharing Bonus Schemes from an Etic Management Accounting and Control Perspective: A Case of Bagi Hasil Practised in a Matrilineal Ethnic Minority Community in Indonesia Arief Fadhilah University of Glasgow, United Kingdom Paul D. Ahn University of Glasgow, United Kingdom Danture Wickramasinghe University of Glasgow, United Kingdom Purpose - This paper aims to delineate the challenges the authors encountered while trying to understand emic employee profit-sharing bonus schemes from an etic management accounting and control (MAC) perspective. These bonus schemes, locally known as bagi hasil, were implemented in a heavy industry factory in Minangkabau, a matrilineal ethnic community in West Sumatra, Indonesia. This paper will elucidate how the authors tried to overcome the challenges faced. Design/methodology/approach - Bagi hasil had been traditionally practised between landholders and sharecroppers in rice paddy fields in a pre-capitalist manner, but it was later practised differently in a modern capitalist factory. Therefore, one of the authors - the Indonesian author, who is of Minangkabau descent and is able to understand its emic meanings, carried out ethnographic fieldwork in a paddy field and in the factory. He tried to tease out an original form of bagi hasil practised in the paddy field by observing how a landowner and her sharecropper shared harvested rice, and then examined how it was practised in the factory as employee profit-sharing bonus schemes. The other non-Indonesian authors analysed the emic materials, which initially did not make sense from their etic MAC perspective, by applying Pierre Bourdieu’s theoretical notions such as symbolic violence. Findings - In the paddy field, while the observed sharecropper prepared a one-page hand-written accounting report showing harvested amount, incurred costs and surplus to be shared with the landowner, there was no process for verifying the records, not to mention auditing them and the landowner did not monitor farming activities either. Although this bagi hasil was perceived as flawed by the authors who had an etic MAC perspective, it was emically recognised as legitimate in the paddy field due to the mutual trust existing between landowner and sharecropper. In the modern capitalist factory, in addition to annual bonuses from profits, which matched etic

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71 profit-sharing schemes, other forms of bonuses were given to employees and called bagi hasil. For example, depreciated fixed assets were given to employees, who collectively owned them, leased them back to the factory and operated them. Although this arrangement appeared to the authors to be an etic internal contracting scheme, it was emically recognised as bagi hasil by the employees, who believed that the owner ran the factory to financially look after them, just like a parent, and thus were willing to obey him and commit to working in the factory. The authors recognised this emic finding as a form of symbolic violence imposed on employees. Research implications - While the authors etically recognised the bagi hasil in the factory as a MAC tool through which symbolic violence was imposed on employees, the Minangkabau actors disagreed with the authors and cherished the emic values implied in their practices. Therefore, the authors question the legitimacy of outside researchers’ tendency to frame and judge emic practices in the Global South by employing etic Western theories, thereby reproducing epistemic injustice and further reinforcing our obsession with theoretical engorgement. Originality/value - This study is original because it reports an idiosyncratic accounting practice from ethnographic fieldwork undertaken in a unique context. It is significant due to its contribution to the accounting literature on employee profit-sharing bonus schemes, cultural aspects of MAC and emic-etic tensions and dialogues. Keywords: emic-etic tension, management accounting and control, employee profit-sharing bonus scheme, bagi hasil, symbolic violence, theoretical engorgement. Abstracts Making Up Preparers and the Scripting of Accounting Standards Matthew Hall Monash University, Australia Damien Lambert RMIT University, Australia Richard Pucci Monash University, Australia Paul J. Thambar Monash University, Australia This study examines the construction of preparers and its implications for the scripting of accounting standards. Drawing on a qualitative, longitudinal study of the development of a new accounting standard for not-for-profit entities, we offer two contributions. First, by showing how preparers are constructed through the development of specific assumptions about their operations and competencies, we extend research on the made-up user by showing the way constructed preparers also play a central role in shaping proposed accounting and disclosure requirements. Second, our focus on the process of scripting accounting standards allows us to uncover the interplay of different conceptual resources, other accounting standards, and practice insights. In doing so, we highlight the intertwinement of the construction of preparers and users during the standard setting process, extending standard-setting literature focused on the ideological construction of the made-up user in conceptual frameworks and accounting standards.

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72 Abstracts Management Consultants ‒ Monsters or Benign Change Agents? The Case of the NSW Public Sector Ann Sardesai CQUniversity, Australia James Guthrie Macquarie University, Australia Purpose - This study examines how new public management (NPM) and new public financial management have transformed public organisations and services, exploring the role of consultants. It examines the impact of this on transparency and accountability. Design/methodology/approach - Using a case study approach and applying the theoretical perspective of consultology, the role of consultants in establishing the New South Wales Transport Asset Holding Entity (TAHE) is critically analysed through media reports, official sources, documentation, internal emails and submission to consultation processes. Findings - The findings indicate that private consultants played a role consistent with an NPM philosophy to recommend the establishment of the TAHE, an artificial quasi-market devised to finalise and privatise public transport assets. Also, to manipulate accounting methods to assist the state budget in the short term while burdening future administrations with substantial financial liabilities. These findings underscore the lack of transparency in relying on consultants for advice and accounting technologies, as their actions and affiliations are not subject to the ethical and integrity regulations governing public servants. Originality value - Few studies examine the impact of public sector engagement on the products that consultancies develop and implement. This paper contributes to a growing literature by using empirical data to understand how consultants impact and influence policymakers and bureaucrats to prioritise the interests of private profit-making over the crucial principles of transparency and accountability that underpin public sector governance and democracy. Management Control Response to a Health Crisis: Evidence from a Family Business Firm in Sri Lanka Kumudu Kapiyangoda University of Colombo, Sri Lanka Tharusha Gooneratne University of Colombo, Sri Lanka Purpose - This paper explores how the management control systems package of a traditional family firm in Sri Lanka, underwent change following the COVID-19 pandemic amid its idiosyncratic context. Design/methodology/approach - It follows the qualitative methodology and single case study approach. Data was mainly collected through in-depth interviews, and the framework of Malmi and Brown (2008) was used in making sense of data. Findings - The findings suggest differences between how various intertwined management controls were bundled (packaged) in the pre and post pandemic times. Such as long-range planning versus micro planning; budget preparation based on seasonal factors versus market-trends; monthly versus weekly/daily variance analysis. Amid the pandemic, organizational policies and procedures related to human resources, sales, stock holding, credit, and more importantly health and safety were changed to facilitate flexible work arrangements and smoothen business operations. Despite such differences, preserving its unique family traditions and religious values, in both the pre-and-post pandemic times, the firm operated with a hierarchical structure and decision-making power vested mainly with family owners. Originality - The paper contributes to family business inspired management control literature by illuminating a story how a firm’s management control landscape was changed in response to a health crisis (COVID-19), while preserving its unique context, and showcases that (internal) contextual ramifications cannot be ignored in responding to a (external) crisis. Practical implications - Although using an example of a management control response to a health crisis (COVID-19) and a family firm for illustrative purposes, the insights afforded through this paper carry broader implications for practicing managers in steering through a crisis.

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73 Abstracts Managerial Perceptions on Sustainability Reporting Adoption in SMEs Dhanuja Somathilake Rajarata University of Sri Lanka, Sri Lanka Sulochana Dissanayake Queensland University of Technology, Australia Purpose - This study investigates how managerial perceptions impact on the adoption of sustainability reporting in small and medium enterprises (SMEs) with the moderating role of managerial experience in Sri Lanka as an emerging economy. Design/methodology/approach - Guiding from upper echelon theory and knowledge-based theory, hypothesise the impact of managerial perceptions and adoption of sustainability reporting and the moderating impact of managerial experiences on the above association. A quantitative method is employed to collect data from 151 SMEs through a structured questionnaire in 2024. Findings - Results indicate that awareness and knowledge significantly influence sustainability reporting adoption align with upper echelon theory and knowledge-based theory, highlighting the importance of informed decision making. Perceived benefits, such as enhanced brand image, customer loyalty, and competitive advantages strongly motivate sustainability reporting adoption. Perceived challenges, including financial and technical barriers, are negatively associated with sustainability reporting adoption but lack statistical significance, suggesting that managers view these barriers as manageable. Originality/value - This study highlights the unique context of SMEs in an emerging economy, emphasising the need for targeted initiatives such as SME specific sustainability reporting frameworks, tailored training programs, and financial incentives to promote adoption. These insights provide valuable guidance for policymakers and industry stakeholders to create a supportive environment that enables SMEs in emerging economies to align with global sustainability goals. Managers’ and Consultants’ Perceptions of the Role of Sustainability-Related Incentives Christo Karuna Monash University, Australia Aldonio Fereira Monash University, Australia Prabanga Thoradeniya Monash University, Australia Bao Chau (Cindy) Ha EY, Australia Purpose - Drawing upon stakeholder-agency theory and self-determination theory, this study explores managers’ and consultants’ perceptions of the role of sustainability-related incentives in firms. Design/methodology/approach - Semi-structured interviews with managers and consultants were conducted to collect data across different industry sectors. Findings - There is a discrepancy in perceptions of the role of sustainability-related incentives between sustainability managers and both non-sustainability managers and consultants. According to sustainability managers, intrinsic motivation pertaining to sustainability and sustainability-related non monetary incentives are sufficiently salient to motivate them to pursue sustainability objectives, whereas non-sustainability managers and consultants favour the use of sustainability-related monetary incentives in addition to sustainability-related non-monetary incentives. ESG-informed, institutional investors are the most influential stakeholders in determining sustainability strategy and incentives in firms. Consultants opine that sustainability incentive systems are important but poorly implemented in firms and many firms are facing issues with performance management system (PMS). Research limitations/implications - Data collection relied only on semi-structured interviews with managers and consultants, which limits to draw additional insights from all stakeholders. Practical implications: Sustainability managers could play a fundamental role in motivating non sustainability managers and sustaining employees’ intrinsic motivation. Top managers could support to overcome multitude of challenges faced by firms to promote sustainability related incentives. Implementation of a PMS could shape the introduction of sustainability-related incentives. Originality/value - This study is one of a few qualitative studies providing evidence pertaining to how sustainability incentives are perceived by managers and consultants.

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74 Abstracts Mandating Sustainability-Related Disclosures: How Social Movements Shape Corporate Reporting Regulation Conor Clune UNSW Sydney, Australia Brendan O'Dwyer University of Amsterdam, Netherlands States frequently leverage legislation to influence the evolution of corporate reporting regulation. Over the past 25 years, this trend has been particularly evident in successive legislative changes aimed at mandating sustainability-related disclosures. As these State interventions create periodic openings to reshape the corporate reporting landscape, they attract attention from social movements promoting the expansion of the range of environmental and social issues governed through corporate reporting regulation. Yet, we know little about how social movement mobilization influences how the state crafts legislation governing sustainability-related disclosures. Mobilizing Cloutier and Couture’s (2024) conceptualization of the formation of field settlements around contentious issues and the concept of dispositional legitimacy, this paper studies how social movements shape the evolution of legislation governing how sustainability-related disclosures are embedded in corporate reporting regulation. We uncover how one social movement called the Corporate Responsibility Coalition influenced the production of the field settlement that dictated how sustainabilityrelated disclosures were integrated into UK company law for the first time and unpack how its mobilization paved the way for the momentous advancements in corporate reporting regulation we are currently witnessing. In doing so, we advance knowledge of how social movement mobilization can fuel the gradual, piecemeal expansion of corporate reporting regulation to govern contentious issues such as sustainability-related disclosures.Measuring 'Divine Salvation': Institutional Logics and Performance Measures in a Religious Organisation Paul Thambar Monash University, Australia How does an institutional logic become dominant in an organisation and ‘capture’ organisational actors? Does this ‘capture’ lead to tensions when the institutional value related to the logic is incommensurable and difficult to measure? Institutional logics are a material constellation of institutional values, objects and practices and the possibility that the incommensurability of the institutional value can also be a source for logic dynamism has not been examined by accounting researchers. I conducted an exploratory field study in a religious organisation to examine how logic dynamism is enabled by the incommensurability of the institutional value related to a religious logic. I found that two accounting practices played an important role as institutional objects in helping to measure and manage organisational practices and the institutional value and thereby manage tensions and logic dynamism. My study found that logic dynamism can also be the result of the tensions arising from the incommensurability of the institutional value and I show how accounting can play a role in managing this logic dynamism. I contribute to the accounting logics literature by showing a different approach to managing logic dynamism that considers the materiality of institutional logics and the underlying institutional value. I also provide a contribution to the accounting performance measurement literature by showing how performance measures can be used, as institutional objects, and ‘matter more’ by enabling measurement of institutional value related to logics. My study shows how accounting can play a more central and important role in the operations of religious organizations.

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75 Abstracts Measuring Employee Value with Large Language Models for ESG Investment Yuriko Nakao Kansai University, Japan Katsuhiko Kokubu Kobe University, Japan Aya Ishino, Hiroshima University of Economics, Japan and Kobe University, Japan Phillip Sugai Doshisha University, Japan Environmental, social and governance (ESG) ratings are dominated by proprietary agencies whose opaque methodologies preclude independent replication. This study proposes a transparent alternative that couples search-based query expansion with retrieval-augmented generation (RAG) large language models (LLMs) to extract sustainability disclosures aligned with the stakeholder-centred Value Model. Concentrating on forty-two employee-related quantitative goals, the system interrogated nine FY 2022 sustainability and integrated reports. The synonym-expanded prompt set retrieved 121 of 183 expert verified disclosures—66 per cent and twelve percentage points above the baseline formulation. The AI response rate varied markedly across companies (33–88 per cent), and most omissions concerned metrics embedded in complex tables or raster images, underscoring the importance of document structure and machine-readability. Although the present implementation addresses only one stakeholder category, the findings indicate that AI-enabled retrieval already automates a substantial share of quantitative ESG data collection and thereby advances the democratisation and reproducibility of ESG evaluation. Modern Slavery Disclosure in the RMG Supply Chain: Evidence from a Leading Supplier Context Md Imran Hossain Murdoch University, Australia Md Moazzem Hossain Murdoch University, Australia Manzurul Alam Murdoch University, Australia Purpose - There is a growing concern for corporate labour and human rights transparency in the global readymade garments (RMG) supply chain. The purpose of this study is to explore the corporate modern slavery (CMS) disclosure practices within the RMG supply chains, with a specific focus on companies in Bangladesh. Design/methodology/approach - Using a content analysis approach, this study examines the extent and quality of Corporate Modern Slavery (CMS) disclosures in annual reports, dedicated social audit reports, and website presentations of leading RMG firms. Findings - Drawing on managerial stakeholder theory, this study reveals that a significant number of Bangladeshi RMG companies engage in Corporate Modern Slavery (CMS) disclosures, albeit with considerable variation in their nature and extent. However, the overall quality of disclosure remains limited, with much of the reporting appearing symbolic rather than substantive. Among the 15 sub themes identified as possible disclosure area, health & safety and diversity & equal opportunity issues are dominant. The findings suggest that Bangladeshi RMG firms primarily respond to the expectations of key stakeholders, particularly international buyers, influencing the selection and extent of disclosed information. Research limitations/implications - The current study provides a grounding for future research on CMS disclosure from a bottom-up context. The sample of this study covers only top 50 RMG companies which might limit the generalisability of the entire industry. Originality/value - This study is one of the preliminary attempts to examine extent and quality of corporate modern slavery disclosure from a leading global supply chain context.

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76 Abstracts Moral Imperatives and Judgement Devices in Impact Measurement: Between Silence and Catalyst Raeni Raeni University of Birmingham, United Kingdom This study investigates how organisations navigate multiple—often competing—virtues in the construction of impact, with particular attention to the evolving role of judgement devices. While existing literature has examined the intersection of financial and social imperatives in impact measurement, the moral dimension remains underexplored. Drawing on a longitudinal study spanning 2012 to 2024—covering the period before and after the issuance of Indonesia’s sovereign green sukuk—this research explores how organisations reconfigure judgement devices to accommodate purpose-driven financial products and embed moral imperatives within evaluative frameworks. The findings reveal dynamic processes of virtue positioning, trade-offs, scalability tensions, reclassification of impacts, and the materialisation of moral accountability. Conceptually, the study offers a novel perspective by illuminating how moral imperatives transition from silent background norms to active catalysts that shape measurement practices. These insights contribute to ongoing debates on the reformulation of judgement devices and the advancement of socially responsible financial instruments that generate meaningful societal impact. Multimodality and Counter Accounts on Social Media Yuki Guo University of Auckland, New Zealand Given the swift progress of technology and the expanding influence of social media, conventional accountability concerns necessitate re-evaluation (Agyemang, 2023; MacKenzie et al., 2013). Yet, how accountability relationships might be reconfigured in the time of social media remains unclear. Counter accounts can potentially play an important role in organisational accountability by offering new insights and uncovering information and perspectives that might otherwise remain concealed or overlooked (Epstein, 1995; Himick & Ruff, 2019; Himick & Vinnari, 2023; Vinnari & Laine, 2017). Yet, prior research exploring counter accounts has not addressed the manifestation and functions of counter accounts on social media. This thesis addresses these research gaps by examining accountability and counter accounts on social media, focusing on the case of the Australian Red Cross’s controversy during the 2019-20 Black Summer bushfires in Australia. Applying the theory on multimodality (Kress, 2010; Meyer et al., 2018; Ronzani & Gatzweiler, 2022), I identified three types of counter accounts on social media, namely personal narratives, re-calculations and memes, based on the central mode of communication (e.g. textual, numeric and visual) in these counter accounts. All three types of counter accounts manifest as dynamic Facebook posts and comments. Findings of the study contribute to the counter accounts literature by examining how counter accounts emerge and function differently in a social media environment and how counter accounts could facilitate organisational accountability on social media.

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77 Abstracts Multivocal Accountability in Grand Challenges: The Italian Government’s Response to Covid-19 Between Science and Politics Alessandro Lai University of Verona, Italy Giulia Leoni University of Genoa, Italy Riccardo Stacchezzini University of Verona, Italy Purpose - This paper investigates the nature of accountability in grand challenges by studying the Italian government’s accountability during the Covid-19 crisis. Design/methodology/approach - Using the Italian government’s press conference transcripts and official public documents, we thematically analyse the government’s accountability through scientific data and political considerations and how it evolved over a period of more than two years of pandemic challenge. The analysis is informed by Bruno Latour’s concepts of purification and mediation as processes to frame, separate or negotiate between science and politics. Findings - Our findings reveal that the evolving nature of the government’s accountability is the result of purification and mediation processes enacted to justify the decisions in response to the challenge. At times, only scientific data (i.e. infection rates and hospital capacity) was used to justify tough restrictions; at other times, political and social considerations were also included. This selective framing and the multiple – but equally valid – considerations result in a multivocal form of accountability. Originality - We contribute to accountability research by adopting the concept of multivocality to characterise the adaptive and multi-dimensional nature of accountability in the context of grand challenges. Practical implications - In making tough decisions in the context of grand challenges and crises, governments must continuously strike a balance between scientific evidence and political and societal concerns. A multivocal approach to accountability is then invoked to mediate among multiple considerations from scientific communities, politicians and citizens. Nature on the Balance Sheet: A Conceptual Framework for Nature Positive Accountability Greg Smith CSIRO, Australia Claire Horner CSIRO, Australia Francisco Ascui Federation University, Australia Swaroop Tulsidas CSIRO, Australia Anthony O'Grady CSIRO, Australia There is growing awareness that nature loss poses a significant risk to the global economy. As a first step towards initiating the urgent business transformations required to achieve Nature Positive goals, decision-makers, investors, lenders, and other actors need consistent, comparable and decision-useful information on the state of nature and the benefits it provides. Natural capital accounting has been proposed as a solution to support the monitoring, assessment, and transparent disclosure of business interactions with nature. Here we demonstrate how this might be achieved using natural capital accounting statements that that report on stocks of natural capital and associated flows of ecosystem services. This paper provides a conceptual framework for the presentation of natural capital accounting statements. We establish the principles and presentation of Natural Capital Balance Sheets, Natural Capital Income Statements, and Ecosystem Change Statements. This builds on the existing ordered and structured process used in corporate financial accounting and reporting, as well as global statistical standards such as the United Nations System of Environmental-Economic Accounts (SEEA) framework. We aim to provide a conceptual methodology for organisations to account for natural capital under their stewardship and stimulate further research that is required to mainstream natural capital accounting.

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78 Abstracts Navigating Accountability and Social Impact Measurement in Social Businesses Xianrui Zeng Auckland University of Technology, New Zealand Chris van Staden Auckland University of Technology, New Zealand Social businesses pursue social mission(s) through self-financed business models, rather than relying on philanthropy to survive. As such, they are accountable for both financial and social value creation to multiple stakeholders. It is crucial for these businesses to illustrate how they have discharged their accountability, strengthened their social impacts, pursued their mission and become more self-sustaining. However, how social businesses measure and report their impacts and discharge accountability in practice remains unclear. This research empirically explores different ways in which social businesses discharge their accountability and measure their social impacts by developing an accountability framework for social businesses and then applying this framework to a sample of social businesses. More specifically, content analysis was utilised to analyse the comprehensiveness of information disclosure and reporting, and semi-structured interviews were used to explore the challenges and barriers in fulfilling accountability and measuring social impacts. Significant differences are observed in the comprehensiveness of disclosure among social businesses and between the five accountability categories. The interview data reveals differing views on accountability and the definition of social impact and also the challenges social businesses face in discharging accountability and measuring social impact. We apply the accountability framework in practice in a local community project to test its applicability in practice. We contribute to the literature by revealing the challenges social business face in discharging accountability and measuring social impact. This has practical implications as our framework has been used in practice to overcome some of these challenges. We also develop reporting/disclosure guidelines focussed on achieving accountability that can be applied by social businesses in practice. Our findings and reporting guidelines can provide important insights for standard setters and regulators to develop reporting guidance and social impact measurement methods for social businesses. Net-Zero or Science-Based Target Setting for Scope 3 Emissions? A New Zealand Perspective Hang Pham Victoria University of Wellington, New Zealand Binh Bui Macquarie University, Australia Christopher Akroyd University of Canterbury, New Zealand This study aims to explore the current practices of Scope 3 emissions reporting and measurement, utilizing Simons’ Levers of Control framework to analyze strategies and management controls. Focusing on the top 50 listed companies on the New Zealand Stock Exchange, we employ document analysis of 558 corporate reports and conduct thirty-six interviews with twenty-three companies. Our findings reveal that organizations adopt a combination of internalized, externalized, and hybrid approaches to manage Scope 3 emissions. We identify key challenges, including data uncertainty, inconsistent reporting standards, supplier opportunism, technological constraints, and insufficient internal expertise and management support. The study also highlights the diverse controls—diagnostic, boundary, belief, and interactive—that companies employ to implement their strategies effectively. Notably, it emphasizes the significance of interactive controls in fostering supplier engagement and collective action, alongside the growing trend of using supplier engagement targets instead of traditional absolute reduction targets. Overall, the study contributes to climate accounting literature by detailing strategies and management controls relevant to Scope 3 emissions challenges and offers practical implications for regulators, practitioners, and managers in navigating this continuously changing space.

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79 Abstracts On Accounting, Indigenisation and Persistence of a Racialised Trickle-Down Patriarchy Shanta Davie Newcastle University, United Kingdom Purpose - To explore the engagement of accounting in racialised projects designed for the development of the Indigenous people where patriarchal gender relations defined the terms of restructuring in the mid-1940s and early 1990s. Design/methodology/approach - This historical study links notions of indigenisation and patriarchy to examine accounting’s involvement in structures that perpetuate racialised Indigenous male-bias and processes that change its form. Empirical data are drawn from archival sources including parliamentary papers, legislative council papers and colonial ordinances as well as organisational annual reports and documentations relating to the financial restructuring. Findings - Accounting facilitated the articulation of a racialised trickle-down patriarchy in two specific moments of restructuring projects: (i) colonial restructuring of a subordinate government in the 1940s; and (ii) financial restructuring of a state-owned enterprise in the 1990s. Accounting was mobilised to render visible spatially dispersed activities and processes to facilitate decision-making for restructuring that politicised, moralised and (re)articulated Indigenous patriarchal socio-political organisation. There was dominance of Indigenous patriarchy and the sexualisation of work and rewards at multiple levels in the corporatised entity. Mobilisation of accounting helped camouflage and perpetuate Indigenous patriarchal dominance that excluded, devalued, and disempowered Indigenous women. Originality - The paper concludes that critical studies of accounting’s ability to provide visibility is incomplete if they cannot address accounting’s ability to simultaneously help camouflage context specific socio-political objectives, relationships and notions of morality defined by processes such as indigenisation and a racialised trickle-down patriarchy. Operationalising Pluralistic Accountability and Governance: Outcomes, Challenges, and Opportunities in the Sri Lankan Tea Sector Sanjaya, Kuruppu University of South Australia, Australia Dinithi Dissanayake University of South Australia, Australia Thilina Kuruppu Sultan Qaboos University, Oman Purpose - The purpose of this paper is to explore how Community Parliaments, as a unique participatory governance model, can improve stakeholder engagement and accountability in the Sri Lankan tea sector using a critical dialogic accountability lens. Design/Methodology/Approach - A qualitative research approach was adopted consisting of 20 semi-structured interviews with a range of stakeholders ranging from the Chief Executive Officer of a Tea Estate company to managers, to field officers, welfare officers and an estate doctor. In addition, five focus group discussions were conducted with tea estate workers at different tea estates. This primary data was supplemented with various documents such as an end-of-project evaluation report. Findings - Tea estates in Sri Lanka are facing significant social and economic challenges. Estate workers are often disempowered and marginalised from decision-making processes in tea estates. There is often significant conflict on tea estates, exacerbated by entrenched power hierarchies given colonial and institutional forces. Community Parliaments were introduced by an NGO to embed participatory governance to improve the agency of tea estate workers to affect decisions about their own lives and livelihoods. This model has also provided opportunities for tea estate workers to engage with managers on a ‘level footing’ on issues such as the health, sanitation and wellbeing of estate communities. Community Parliaments have also created the space for estate workers to contest the ideas of management, though this was only possible because of the collaborative, multi-stakeholder engagement in this sensitive context. Originality/value - This paper offers empirical evidence about the opportunities and limitations of Critical Dialogic Accountability in a real-life setting. It specifically contributes to an understanding of how the contestation of ideas and agonistic debate is only possible if a collaborative approach reduces conflict/dysfunctional dissonance and embeds respect within sensitive settings.

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80 Abstracts Opportunities and Challenges of Digital Technologies for Sustainability Accounting in Supply Chains Emma Lloyd Dresden University of Technology, Germany Samanthi Dijkstra-Silva Dresden University of Technology, Germany Nathalie Crutzen University of Liège, Belgium Katherine Christ University of South Australia, Australia Purpose - Scientific studies suggest that digital technologies could support accounting for sustainability within corporate supply chains (SCs). However, research in this area remains underdeveloped. For this reason, this work-in-progress study aims to explore this perceived potential from the point of view of three different professional groups. Design/methodology/approach - This exploratory study employs a qualitative research design in the form of semi-structured interviews. The in-depth interviews are then analysed with a view to mapping the perceptions of different groups regarding the usefulness, opportunities, and challenges associated with the potential use of digital technologies for SC due diligence. Findings - The preliminary insights indicate that the potential for digital technologies in responding to SC due diligence regulations is connected to several opportunities and challenges. Opportunities include risk identification, automated data collection, and increased data reliability. At the same time, challenges prevail such as issues regarding the ownership of data. The further analysis will show how the potential of digital technologies for sustainability accounting, especially in terms of SC due diligence regulations, diverges between the different groups of professionals. Originality - As one of the first interview-based studies in this area, this research contributes to existing knowledge at the nexus of digital technologies and sustainability accounting in SCs. It sheds light on how different groups perceive the potential of digital technology to improve accounting for sustainability within corporate SCs and identifies areas for future research. Optimizing Revenue Management Strategies in the Hospitality Industry Umesh Sharma University of Waikato, New Zealand Deepak Magnani University of Waikato, New Zealand This paper examines how revenue management strategies can be tailored and optimized to effectively maximize revenue in the hospitality industry, considering factors such as seasonality, customer segmentation, pricing tactics, distribution channels, and emerging technological advancements. A mixed-methods approach was employed. The findings highlight the importance of dynamic pricing in optimizing revenue during peak seasons. Secondary income sources like restaurants, events, conferences, parking, and distribution channels such as online travel agencies can contribute 25-30 per cent of hotel revenue. This study contributes to the literature on revenue management in the hospitality industry, offering practical insights for hotel managers. By implementing dynamic pricing, diversifying revenue streams, and enhancing their online presence, managers can optimize their revenue strategies effectively.

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81 Abstracts Perceived Accountability, Environmental Consciousness and Socially Responsible Investing Decisions: Evidence from Pakistan Tonmoy Choudhury SP Jain School of Management, Australia Hafiza Sobia Tufail University Islamabad, Pakistan Rizwan Qaiser Danish University of the Punjab, Pakistan Shrafat Ali Sair University of the Punjab, Pakistan Ahmad Usman Shahid International College of Management Sydney, Australia This study contributes to the literature by examining the influence of investors’ perceived accountability on their socially responsible investing decisions in the context of Pakistan. Given the increased industrial growth in major emerging economies including Pakistan, the context of environmental misconduct is selected for examination. The findings show that investors’ perceived accountability has a significant negative influence on their decisions to invest in a highly profitable firm which is alleged of environmental misconduct. Additional analyses further show that investors’ environmental consciousness mediates this relationship. The findings of this study have implications in establishing the importance of perceived accountability in addressing threatening environmental challenges and enhancing socially responsible investing. Performance Evaluation in the Arts: The Case of a Publicly Funded Opera Company Francesco Chiaravalloti University of Amsterdam, Netherlands In this paper I present a case study of the practice of evaluation of artistic performance in a European, publicly funded opera company. As many European publicly funded arts organizations, the investigated opera company has to discharge accountability to its funders through procedures of evaluation in which quantitative performance information prevails. These procedures do not influence the managers’ judgments about artistic performance; their judgments are based on qualitative, unwritten and tacit performance information exchanged through activities that are naturally embedded in the artistic work of the organization. Without being anchored in procedures, the organization’s system of evaluation of artistic performance, at least with respect to individual productions, works well internally but is inadequate to discharge accountability to external stakeholders. At the same time, accountability procedures imposed by the government and based on quantitative performance information are unable to evaluate the artistic performance of the organization. Based on these findings, I conclude that publicly funded arts organizations need art-form specific languages that allow them to account for artistic performance to their different external stakeholders. I suggest that interdisciplinary research that combines systematic literature reviews, in-depth qualitative research and action research may contribute to this challenging, but urgent endeavor.

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82 Abstracts Performance Measurement and Management of Cultural Development: Mapping Public Managers’ Subjectivities on Urban Culture via Q-Methodology Alena Nelaeva Nord University, Norway Evgenii Aleksandrov Nord University, Norway Purpose - Cultural development in cities is crucial for urban sustainability, fostering innovation, inclusion, and resilience. However, little is known about how to facilitate cultural development or measure its impact. To address this gap, this paper explores the role of accounting for cultural development, in particular focusing on public managers´ perspectives to measurement and management of culture in urban areas. Design/methodology/approach - This paper applies Q-methodology to uncover subjective viewpoints and tensions in the values and beliefs of different actors regarding measurement and management of cultural development. The study includes public managers from county municipality and culture-related public organizations. Theoretically, the paper relies on ideas of distinctive paradigms within the public sector that can frame actors’ way of thinking regarding cultural development, namely: Old Public Administration, New Public Management, and Public Value/New Public Governance. Findings - The findings map three distinct groups of viewpoints among public managers that have different perceptions on culture in urban development and the role of accounting for it. Originality/value - The paper opens up the new debate of the role of accounting for cultural development in urban areas via employment of Q-methodology. Performativity of Integrated Reporting in Facilitating Integrated Thinking Sumon Bhattacharjee University of Chittagong, Bangladesh Simona Scarparo Deakin University, Australia Campbell Heggen Deakin University, Australia Dessalegn Mihret RMIT University, Australia Purpose - This study explores whether and how integrated reporting (IR) operationalizes integrated thinking. It draws on the notion of performativity and the conceptual lens of actor-network theory (ANT) to trace and document the actor-networks that perform integrated thinking within an organization. Design/methodology/approach - This study adopts an in-depth case study of a financial organization in Australia (given the pseudonym AUSFI). Data collection for this study took place through semi-structured in-depth interviews, observation of day-to-day operations, and reviews of internal and publicly-available documents. Findings - An episodic IR actor-network promotes internal connection, a holistic understanding of the value creation process, and strategic discussion regarding material changes in a business environment. Simultaneously, a consistent managerial reporting network facilitates cohesion in internal reporting and a connected flow of information to top management. As such, IR is an ‘episodic reinforcer’ and managerial reporting is a ‘consistent facilitator’ of integrated thinking in AUSFI. Research limitation/implication - This paper explains integrated thinking as the consequences of relations and discourses enacted by different actor-networks. IR’s performativity in facilitating integrated thinking thus depends on how IR plugs in to different actor-networks within an organization. Originality/Value - This study sheds light on the understanding and operationalization of integrated thinking, one of a most contentious, abstract, and idiosyncratic issue relating to external reporting. It advances the literature on accounting performativity by documenting how temporality and continuity of actor-networks determine their performativity.

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83 Abstracts Primum Non Nocere: Can Self-Regulation be Effective in Enhancing Accountability to Vulnerable Stakeholders? Daniela Juric Monash University, Australia Craig Deegan University of Tasmania, Australia Shannon Sidaway RMIT, Australia Using Rubenstein's (2007) surrogate accountability framework, we analyse whether independent third parties can enhance accountability when power imbalances prevent vulnerable stakeholders from holding organizations accountable directly. IVF patients represent a particularly vulnerable stakeholder group due to emotional, physical, and financial pressures that create information asymmetries and weaken their negotiating position with fertility clinics. In Australia's increasingly commercialized IVF market—where two major groups control 85% market share—clinics have competing incentives to report favourable success rates to attract patients and generate revenue, potentially at patients' expense. Following 2016 claims of selective success rate reporting, the Australian Competition and Consumer Commission (ACCC) investigated disclosure practices across Australian IVF clinics, recognizing patients as vulnerable and in need of protection. This study analyses ACCC media releases, IVF regulations, and Fertility Society of Australia and New Zealand member newsletters to evaluate the actions of potential surrogate actors. Our analysis reveals that the ACCC failed to effectively fulfill the surrogate accountability role, struggling with standard setting, compliance monitoring, and sanctioning violations. The study demonstrates how traditional regulatory approaches may be insufficient when dealing with metaphoric cases of inequality, where vulnerability stems from emotional and informational disadvantages rather than literal socioeconomic marginalization. This research contributes to surrogate accountability literature by extending beyond contexts of literal inequality to examine healthcare scenarios where patients face different but equally significant vulnerabilities. We provide policy recommendations for conditions necessary for effective surrogate accountability in protecting vulnerable healthcare consumers. Private Consultants and Effect on the Australian Higher Education System: A Contemporary Perspective Adam Lucas University of Wollongong, Australia James Guthrie Macquarie university, Australia Mona Nikidehaghani University of Wollongong, Australia Cristiana Bernardi The Open University, Australia Purpose - This paper explores the adverse effects of private consultants' management and accounting philosophies on public higher education. Design/methodology/approach - The paper employs several case studies to explore the extensive utilisation of private consultants in the Australian higher education system and its repercussions. Findings - The text examines the involvement of private consultants in the Australian public sector and their influence on the higher education system. It highlights the increasing reliance of public institutions on private consultancy services for policy advice, operational management, and strategic planning. The study reveals that private consultants have deeply penetrated the governance and administration of public universities in Australia. Our findings emphasise the importance of critically evaluating the proposals presented by these consultants, providing valuable insights for academics and policymakers as they navigate the Australian higher education landscape. Originality - The article presents recent case studies highlighting how consulting firms have firmly established their presence within universities, increasing their influence. These case studies highlight a new era of academic capitalism, prompting the paper to question the consequences of this trend for the future of public higher education. Research implications - In the Australian higher education system, consultants have been instrumental in shaping policies and reforms. Their impact is evident in governance, funding models, and curriculum development. While consultants can provide insights and facilitate innovation within public sector institutions, balancing their contributions with preserving public interest and maintaining robust internal capabilities is crucial. The paper offers academics and policymakers insights into the role played by private consultants in the corporatisation of universities and the adverse effects of this on academic freedom and democracy.

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84 Abstracts Private Consultants on Managing their Conflict of Influence in Shaping the Landscape of the Public and Private Systems Federica Ricceri IULM University, Italy Mona Nikidehaghani University of Wollongong, Autralia James Guthrie Macquarie University, Australia Purpose - This study examines how large private consulting firms, particularly the Big Four (Deloitte, PwC, EY, and KPMG), manage their influence in shaping the landscape of public and private systems globally and within Australia. It empirically investigates, through several case studies, the issue of private consultants and their potential for conflict of influence in contemporary times. Design/methodology/approach - The paper adopts a documentary analysis and observation of events. The methodology involved scouring, contextualising, and critically evaluating relevant sources from mainstream and independent news, parliamentary inquiries, and government documents. Investigative journalism methods, which include collecting, analysing, and verifying evidence from primary sources, were employed. Case studies involving McKinsey US, PwC Australia, KPMG Australia, and Deloitte Australia and Asia Pacific are analysed using publicly available information. Findings – The Big Four dominate the global audit and consulting markets, but simultaneously offering audit and advisory services raises concerns about conflict of interest. Consultants have influenced neoliberal governance, marketisation, and the privatisation of public services, charging high fees to governments and enabling transformations in the delivery of public services. Case studies demonstrate conflicts of interest, ethical breaches, and lack of transparency, including McKinsey's advice in the US opioid crisis, PwC Australia's tax leaks scandal and involvement in Robodebt, KPMG's role in the TAHE case, and Deloitte's involvement in the UniSA and University of Adelaide merger. The industry's business model prioritises profit over ethical behaviour and contributes to a loss of public sector capacity. Research limitations/implications - Future research could explore the effectiveness of proposed reforms (e.g., in the US, UK, EC, and Australia), the regulatory independence of auditing bodies, the effectiveness of whistleblower protections, the development of professional standards for consultants, conflicts in auditor-client relationships, the impact of market concentration, the role of auditors in sustainability reporting, and safeguarding academic independence. Practical implications - The findings highlight the need for greater public accountability and transparency among organisations that use consultants. They suggest reducing reliance on external advisers, stricter regulation, potentially including operational or structural separation of services, and possibly establishing a royal commission or similar inquiry. Issues with the lack of public scrutiny of consultant advice are noted. Social implications - The extensive use of private consultants has consequences for society and individuals, raising concerns about biases and ethical dilemmas. Their influence is linked to changes that alter the mission of the public and private sectors. The unregulated industry harms Australian democracy and undermines public trust. Dependence on consultants poses a risk to public sector capacity. Cases like Robodebt reveal severe personal impacts on citizens. The paper also links the rise of neoliberalism and global consultancies to the accumulation of wealth by an elite and the deterioration of public sector capacity. Originality - This paper contributes to scholarly research by empirically investigating conflicts of influence associated with the consulting industry and the Big Four through several detailed case studies, drawing significantly on publicly available information often uncovered by investigative journalists.

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85 Abstracts Prosociality in Performance Management: Integrating 'Second Nature' Dale Tweedie Macquarie University, Australia Purpose - This paper examines and extends Pfister et al.'s (2024) prosocial paradigm for performance management (PM) and management control systems (MCS) by analysing what prosociality entails and proposing an expanded theoretical framework. Design/methodology/approach - The paper conducts a conceptual analysis, in three stages. First, I reconstruct Pfister et al.'s (2024) prosociality model. Second, I assess this model's strengths and limitations. Third, I draw on John McDowell's 'second nature,' expanded using Alisdair MacIntyre, to propose extending Pfister et al.'s (2024) prosocial model to incorporate a fuller account of the role of reason and justification in organisation. Findings - Pfister et al. (2024) convincingly position cooperation at the core of PM and MCS. However, their evolutionary approach struggles to address intergroup conflicts in organisations and retains problematic functionalist assumptions. I propose a dualistic concept of prosociality that more explicitly distinguishes cooperation guided by function (evolutionary) and norms (second nature). This approach can capture how cooperation can enable organisational performance while supporting a more comprehensive critique of the harms PM and MCS can cause. Originality/value - Where prior accounting research overwhelmingly studies PM and MCS as coordinating self-interested actors, Pfister et al.'s (2024) cooperative model integrates insights into cooperation from disciplines that recognise a wider range of motives. This paper challenges and extends this novel framework to better assess how accounting systems enable subjects to cooperate (or not) in organisational praxis. Practical implications - These refinements can help inform the design of PM and MCS strategies that are both effective and just. ‘Provincia’ in Japan: The role of accounting in shaping popular culture and the organisational identity of a local football club Hiroyuki Selmes-Suzuki Kyoto University, Japan Purpose - This paper aims to examine how the transformative power of accounting is exercised in shaping popular culture in the context of the Japanese professional football league, J. LEAGUE (hereafter J-League). Design/methodology/approach - A qualitative single case study is conducted on a Japanese local football club (hereafter Local). Semi-structured interviews were conducted with previous top managements and current managers of the club. The interview data were supplemented with publicly disclosed written-documents. To make sense of how the transformative power of accounting is exercised, this paper draws upon an institutional-theorist perspective on organisational identity in Glynn (2008). Findings - As macro-level institutions, local embeddedness and financial independency were emphasised in J-League. Local not only developed its management accounting and control practices but also constructed its club identity around the macro-level institutions, making local embeddedness and financial independency in spite of budget constraints. Moreover, Local made their club identity distinct from other type of clubs by introducing the notion of ‘provincia’. Such organisational identity, in turn, shaped a distinctive (locally) popular culture of supporting the local club. Originality - This paper extends our understanding of the transformative power of accounting by proposing an untrodden route through which accounting shapes popular culture via constructing organisational identity. Social implications - Local’s management accounting and control practices characterised as the combination of a localisation approach and prudent management may contribute to achieve SDGs 11: Sustainable cities and communities.

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86 Abstracts Public Accounting Firms as Regulatory Intermediaries in the Endogenization of Corporate Sustainability Reporting Legislation Ioan Gheorghe-Ivănescu University of Bristol, United Kingdom Brendan O’Dwyer University of Amsterdam, Netherlands, and University of Manchester, United Kingdom Purpose - This study examines how public accounting firms (PAFs) shape how organizations interpret and implement corporate sustainability reporting legislation. The specific legislation studied is the European Corporate Sustainability Reporting Directive (CSRD). Design/methodology/approach - The study mobilizes a qualitative research approach, drawing its insights from in-depth interviews conducted with advisors and assurors working for large PAFs, who are involved in the provision of CSRD related services. The study integrates the concepts of law endogenization (Edelman, 1992) and regulatory intermediation (Abbott et al., 2017) and mobilizes them to theoretically frame an understanding of the role(s) played by PAFs in corporations’ transition to CSRD. Findings - PAFs seek to transform the ambiguity and complexity embedded in the CSRD into actionable strategies for their clients. Through their advisory and assurance services, these firms adopt different roles as regulatory intermediaries, helping organizations find practical solutions to the challenges associated with CSRD operationalization. Rather than operating separately, advisory and assurance professionals in the PAFs interact and collaborate in order to refine their respective services. A concern for auditability permeates their offerings. Together with their clients, PAFs play a critical role in constructing the meaning of CSRD compliant sustainability reporting as they facilitate the diffusion and institutionalization of certain reporting practices and interpretations of the directive. This co-construction of the meaning of compliance rests upon myriad negotiations and compromises between PAFs and their clients, which are designed to reduce the frictions involved in CSRD operationalization. Originality/ Value - Compared to prior literature, this study offers a holistic understanding of how PAFs leverage both their advisory and assurance functions in their capacity as regulatory intermediaries. At the same time, it highlights how the organizational interests of PAFs can constrain those of their clients in the context of endogenization of the sustainability regulation, hindering the managerialization of the Directive. Quantifying Social Impact: How New Type of Accounting Diffuses among Interested Actors through Valuation Devices Noriaki Okamoto Rikkyo University, Japan Purpose - This study investigates how individual actors learn and accept a new type of accounting in a specific practitioner training session. Following the author’s participation in and observance of a real specific context of learning regarding the calculation of social value, this explorative study analyzes how a new norm of social impact measurement is adopted through the tools and demonstrations provided by a professional trainer. Design/methodology/approach - This study basically draws on the theory of norm diffusion to understand how a specific calculative tool for organizational social impact. To dig deeper into the diffusion process, it also adopts the perspectives of commensuration and valuation devices. Centering on a participatory observation of a practitioner training seminar about social impact measurement, the present study highlights several significant factors for the diffusion of new calculative techniques. Findings - Based on the author’s participative observation, this study argues that both bounded flexibility and valuation devices can be significant in extending the boundaries of accounting. The former encourages a complicated commensuration process, while the latter enables the implementation of valuation. A professional trainer’s normative support is also useful. Research limitations/implications - The findings of this study provide several implications for the literature on commensurability, the boundaries of accounting, valuation studies, and how accounting has diffused to include the calculation of social impact. Social implications - To provide solutions to complex social issues, the further growth of impact finance/investing requires improvements in the measurement of social impact. The findings of this study contribute to the scholarly understanding of the process of incorporating the calculation of social impact. Originality - Despite the growing importance of impact finance/investment and the impact measurement framework, how a specific new accounting technique is diffused among practitioners has not been thoroughly studied. This study addresses this gap by arguing that bounded flexibility and the use of a specific valuation device are significant in extending the boundaries of accounting.

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87 Abstracts Rationalities and Governance in PPPs Marta Almeida Nova School of Business and Economics, Portugal Anne Stafford Alliance Manchester Business School, United Kingdom Robert Scapens Alliance Manchester Business School, United Kingdom The purpose of this study is to unveil the complexity of the private partner in Public-Private Partnerships (PPPs). It does so by delving inside the private sector consortia represented by the Special Purpose Vehicle (SPV). It demonstrates that the different partners of the private sector consortia enact different rationalities, which may cause conflicts of interest and synergies within the SPV. In addition, the research exemplifies how the multiple rationalities are accommodated within the SPV through contractual and relational governance mechanisms to maintain the long-term continuity of PPP projects. Reconfiguring Digital Accountability: AI-Powered Innovations and Transnational Governance in a Postnational Accounting Context Claire Li University of Roehampton London, United Kingdom David Peter Wallis Freeborn Northeastern University London, United Kingdom This study explores how AI-powered digital innovations are reshaping organisational accountability in a transnational governance context. As AI systems increasingly mediate decision-making in domains such as auditing and financial reporting, traditional mechanisms of accountability, based on control, transparency, and auditability, are being destabilised. We integrate the Technology Acceptance Model (TAM), Actor-Network Theory (ANT), and institutional theory to examine how organisations adopt AI technologies in response to regulatory, ethical, and cultural pressures that transcend national boundaries. We argue that accountability is co-constructed within global socio-technical networks, shaped not only by user perceptions but also by governance logics and normative expectations. Extending TAM, we incorporate compliance and legitimacy as key factors in perceived usefulness and usability. Drawing on ANT, we reconceptualise accountability as a relational and emergent property of networked assemblages. We propose two organisational strategies including internal governance reconfiguration and external actor-network engagement to foster responsible, legitimate, and globally accepted AI adoption in the accounting domain.

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88 Abstracts Reflecting First Nations Knowledge and Connection to Land in the UN SEEA-EA Ecosystem Services Flow Account: A Case Study from Australia Diane Jarvis James Cook University, Australia Silva Larson University of Sunshine Coast, Australia Purpose - United Nations System of Environmental-Economic Accounting Ecosystem Accounts (SEEA-EA) is a comprehensive framework that enables the organisation of data about habitats and landscapes, measuring ecosystem services, tracking changes in ecosystem extent and condition, valuing ecosystem services and assets, and linking this information to measures of economic and human activity. Whilst briefly mentioning the Indigenous knowledge and perspectives, the SEEA-EA documentation provides no specific guidance on how these may be included within the SEEA-EA accounts. Design/methodology/approach - In this paper we explore how First Nations Peoples knowledges can be reflected within Ecosystem Services (flows) accounts prepared following the SEEA-EA requirements. We present our novel approach as a proof of concept study for a wetland in north Queensland, Australia, owned and managed by Nywaigi First Nations group. Findings - Crosswalk between ecosystem services conceptualised by Nywaigi and the SEEA-EA classification is provided first, followed by the ecosystem services flow table in SEEA-EA format. Originality - The process was co-designed and values and benefit flows were elicited from the traditional knowledge base, rather than determined by external ‘experts’. We discuss the relevance of this approach for use in other ecosystems, for policy development and for a range of management interventions including but not limited to Nature Repair Markets, Blue Carbon Credits, and other environmental markets. Regulating Greenwashing Shiyao (Camille) Peng University of Sydney, Australia Zhiyuan (Simon) Tan University of Sydney, Australia Shan Zhou University of Sydney, Australia Greenwashing has recently triggered global regulatory action. This paper examines the interventions of two Australian regulators, the Australian Competition and Consumer Commission (ACCC) and the Australian Securities and Investments Commission (ASIC), against greenwashing. Using insights from the sociology of regulation to analyze public documents and interviews, this paper reveals four interrelated aspects of how the regulation of greenwashing is made possible. First, regulators define greenwashing as misleading and deceptive claims that erode market trust, deeming it appropriate for regulatory intervention. Second, despite unique challenges, regulators align their actions with established regulatory frameworks and adapt existing tools to address greenwashing. Third, these interventions reshape the concept of greenwashing, broadening its scope and shifting its emphasis. Finally, while interventions may deter misconduct, they also have limitations and unintended consequences, requiring regulators to prepare for emerging challenges. This paper: (1) advances understanding of how regulators place ambiguously defined issues on their agenda and justify their capacity for intervention; (2) provides insights into how regulatory interventions into greenwashing shape the broader regulatory context of sustainability reporting and assurance; and (3) re(de)fines the ‘dictionary’ of greenwashing, offering a more nuanced understanding of the issue for academics, regulators, companies, and other stakeholders in Australia and beyond.

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89 Abstracts Revealing Inequality: The role of alternative accounts in exposing accountability gaps in Iraq’s oil industry Alia Alshamari University of Tasmania, Australia Leanne Morrison Independent Researcher, Australia Purpose - This study investigates accounting and accountability practices within Iraq’s oil industry. To do so, we compare the written accounts provided through the Extractive Industries Transparency Initiative (EITI) with other, less legitimised accounts of the industry’s practices found on social media. The study examines how these alternative accounts amplify marginalised voices and expose the inequalities embedded in the oil industry’s social and environmental accountability mechanisms. Research Method - Using Scott’s hidden transcript concept (1990), supported by Quijano’s (2000) coloniality of power frameworks, this study analyses the discourse of recent Iraqi EITI reports, news media articles, and social media commentary. We uncover public transcripts (industry-driven narratives) and hidden transcripts (suppressed critiques), revealing how formal accounting mechanisms reinforce power asymmetries and obscure socioeconomic and environmental injustices. Findings - We identified significant social and environmental accountability gaps, showing a bias towards global stakeholders at an injurious cost to local communities. Hidden transcripts, such as grassroots critiques and social media narratives, reveal these failures, highlight systemic inequalities, and demand greater transparency and accountability. Originality/Value - The study introduces a novel theoretical perspective to social and environmental accounting (SEA) literature. It highlights the potential of alternative accounts to expose power imbalances and promote inclusive governance, particularly in resource-rich, governance-challenged contexts. The findings provide globally relevant insights for improving accountability and governance in fragile, post-conflict settings, contributing to the broader discourse on social justice and equity in oil-impacted jurisdictions. Revisiting the Circular Economy: A Case Study of Waste Governance in Northern Australia Ellie Norris University of Canterbury, New Zealand Deepika Mathur Charles Darwin University, Australia Purpose - The management of commercial and domestic waste is a social and environmental priority. In recent years, circular economy (CE) perspectives have emerged, underpinned by an expectation of monetising waste to incentivise the recovery and reuse of valuable materials. Accordingly, a role for accountants is anticipated to support effective waste and resource management strategies. Yet it remains unclear how the transition to a CE can be realised in practice, particularly for populations located outside of urban centres. Design/methodology/approach - This study examines the challenges of measurement, reporting, and accounting for waste in remote Australia. We conducted the fieldwork for this study with a municipal council in the Northern Territory to evaluate their waste management practices. The five sites, two landlocked communities, two islands and one coastal community, experience low population density, logistical challenges, and financial constraints due to their remote location. We draw on Foucauldian concepts of governmentality, technologies, and rationalities of governance, to analyse the case and its implications for waste policy, accounting, and accountability. Findings - Our study reveals that in remote regions, the lack of accounting technologies for waste measurement, reporting, and costing severely limits accountability and progress toward CE goals. The findings challenge assumptions about the universal applicability of CE models and call for the development of accounting practices that are both contextually grounded and socially responsive. In doing so, the paper emphasises the need for new calculative tools and public accountability mechanisms that reflect the complex realities of waste governance beyond urban centres. Originality - The contributions of this study to public sector, social and environmental accounting research include highlighting the opportunities for accountants to bring social and environmental cost calculations into mainstream waste reporting practice and develop workable, context-specific models for charging for waste at source. Our findings call for new models of public sector waste reporting and management that encourage multi-stakeholder collaboration and fully account for the external impacts of waste. Practical implications - We find that novel approaches to waste management are necessary for remote contexts to focus on reducing the creation of waste by shifting costs to those responsible for bringing materials to remote places – such as store owners and construction companies – rather than delivering an ‘end of life’ waste removal strategy.

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90 Abstracts Role of Accounting Information System Quality and Artificial Intelligence in Decision-Making Success: The Mediating Effect of Non-Financial Information Quality Shrafat Ali Hailey College of Commerce, Pakistan Ahmad Usman Shahid International College of Management, Sydney, Australia This study examines the impact of Accounting Information System (AIS) quality and Artificial Intelligence (AI) integration on decision-making success (DMS) in the context of manufacturing Small and Medium Enterprises (SMEs) in Pakistan. Additionally, it explores the mediating role of non-financial information quality in enhancing decision-making effectiveness. Data were collected through structured questionnaires from managers and financial professionals working in manufacturing SMEs. The findings reveal that AIS quality and AI-driven analytics significantly improve decision-making success by enhancing data accuracy, predictive insights, and operational efficiency. Furthermore, non-financial information quality serves as a crucial mediator, strengthening the relationship between AIS quality, AI integration, and DMS. The results suggest that while traditional AIS quality remains essential, AI-driven enhancements enable SMEs to optimize decision-making by providing real-time data analysis and strategic insights. These findings highlight the importance of adopting AI technologies within AIS frameworks to improve both financial and non-financial decision-making in manufacturing SMEs. The study offers valuable implications for SME owners, policymakers, and financial professionals, emphasizing the need for digital transformation and AI adoption in accounting systems. Future research can explore additional AI applications and industry-specific challenges in enhancing decision-making processes within SMEs. Self-Control as a Sustainability Mechanism: A Buddhist Approach to Management Control Systems in Circular Economy Hiruni Rathwatta Rajarata University of Sri Lanaka, Sri Lanaka Chalaka Fernando The Australian National University, Australia Purpose - This paper aims to propose a new typology for Management Control Systems (MCS) for implementing them in a Circular Economy (CE) by exploring the CE from a lens of Buddhist perspective, where this typology is based on self-control, rather than control mechanisms imposed by others. Design/methodology/approach - It adopts a qualitative content analysis using the "Thipitakaya" Pali canon (Buddhist Scriptures) as the main data source. The data analysis was conducted via thematic analysis deductively and inductively, and the codes and themes were derived based on the definitions of CE and MCS. Findings - The analysis shows that Buddhist philosophy reflects the principles of the circular economy, such as its primary objective (sustainable development), aims (environment quality, economic prosperity, social equity, and concerning future generation) via the guidelines for best practices, the consequences of adopting and ignoring best practices for individuals as well as for state rulers. Furthermore, MCS is essential in implementing CE to control the behaviour of human beings, whether at the micro, meso, or macro level. Hence, the MCS typology of self-control structured around three groups: decision-making controls, morality controls, and self-governing controls. Originality/value - This study will offer a novel perspective of implementing MCS in CE from an informal control perspective, especially from a Buddhist religious lens to self-control the behaviour of employees. It uses an interdisciplinary approach to link MCS, CE, and Buddhist perspectives. Accordingly, this research fills the critical gap of developing an MCS package of informal controls for self-control, addressing all three dimensions: environmental, economic, and social impact.

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91 Abstracts Sociomaterial dynamics of digital corporate reporting: challenges and emergent practices Indrit Troshani University of Adelaide Nick Rowbottom University of Birmingham, United Kingdom Purpose: This study investigates how organisations implement digital corporate reporting, examining the challenges preparers encounter in report preparation and digital data quality assurance, and how they overcome these challenges. Design/methodology/approach: We employ a qualitative research design based on interview evidence from 30 participants across 21 organisations, including preparers, software developers, data aggregators, and assurance providers. We analyse this evidence using a sociomaterial perspective to understand how digital reporting practices emerge through the constitutive entanglement of sociomaterial elements. Findings: Our analysis reveals that preparers face tensions between meeting regulatory compliance requirements and addressing technological constraints. We find that preparers develop novel practices to accommodate digital reporting challenges, including restructuring report content. Digital data quality encompasses multiple dimensions beyond technical validity, while assurance practices vary significantly across jurisdictions despite common regulatory frameworks. Originality/value: We explain how digital reporting practices emerge through three key mechanisms: the realisation of technological affordances through preparers’ understanding and interpretation, sociomaterial reconfigurations at institutional and organisational levels, and performative outcomes that create new reporting realities. These findings advance understanding of how digital technologies transform corporate reporting practices and have significant implications for preparers, auditors, regulators, and standard setters. Social and Environmental Accounting Roles: Experimenting with Committed SMEs Eugenie Faure Nantes University, France Part of the academic community in the field of social and environmental accounting is keen to help companies move towards greater sustainability. In particular, it is experimenting with accounting innovations - such as multi-capital accounting - with large companies to identify the theoretical keys to sustainable practical change. While the role of accounting in society and its performative effect on agents are already widely accepted in the accounting literature, to our knowledge these roles have not been studied in relation to practitioners involved in intervention research. This article therefore proposes to examine the way in which experimentation with multi-capital accounting in intervention research reveals the tensions and difficulties experienced by company directors. Firstly, because SMEs are poorly represented in the accounting literature, even though they account for the vast majority of the world's economic fabric. Secondly, because the tensions experienced by these managers despite their commitment can shed light on the difficulties experienced by companies in achieving sustainable change. This article proposes a re-reading of the role of accounting in society in the light of what an experiment in social and environmental accounting can reveal about the experiences of practitioners. This research also suggests that social and environmental accounting, beyond its instrumental aspects, is also a means of investigating the transformation of organisations in the human and social sciences.

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92 Abstracts Stakeholders’ Perceptions of Sustainability Reporting and Assurance Practices: Do They Achieve Stakeholder Accountability? Heba Ahmed University of Canterbury, New Zealand Markus Milne University of Canterbury, New Zealand Richard Fisher University of Canterbury, New Zealand Purpose - This paper aims to understand the role of sustainability reporting and assurance practices in achieving stakeholder accountability based on an extensive investigation of stakeholders’ perceptions. Methodology - The study employed an interpretive qualitative approach. Data was collected from document analysis and 17 semi-structured interviews with five stakeholder groups: Consultants, the External Reporting Board (XRB), the New Zealand Stock Exchange (NZX), non-governmental organisations (NGOs), and financial capital providers (investors and creditors). Findings - The study finds that managerial capture occurs at various stages of the accountability process: sustainability accounting, auditing, and reporting. This phenomenon causes these practices to fail to fulfil the promise of stakeholder accountability. Originality and contribution - The study responds to the ongoing academic and practitioner calls to investigate stakeholders’ perceptions of non-financial disclosures. This is one of the few studies that investigates a broad range of stakeholders in the sustainability arena. The study identified country specific factors unique to the NZ market. The findings will assist sustainability managers (SMs), sustainability assurance providers (SAPs), and regulators by providing insights into stakeholders’ information needs and how to achieve stakeholder accountability. Stayin’ Alive in a Global Populated Field: The Global Reporting Initiative and Sustainability Reporting Standard-Setting Nicolas Garcia-Torea Universidad de Burgos, Spain Juliette Senn MBS Business School, France Our study investigates how a voluntary norm navigates the evolving landscape of sustainability reporting. While GRI has long been the most widely applied voluntary sustainability reporting standard globally, the standardization of sustainability reporting has become a competing setting among different standards striving for legitimacy. Through 23 interviews with multiple actors participating in the development of sustainability reporting standards or/and who are knowledgeable about sustainability reporting and regulation as well as documents and the attendance to public events on the development of sustainability reporting standards, we explore the role and strategies of GRI within this competitive setting, particularly how it interacts with and differentiates itself from other standard-setting bodies. By mobilizing the notion of coopetition, we illustrate how the GRI relies on its status as a norm to inform and support the development of sustainability standards, while simultaneously crafting a narrative around the concept of materiality to preserve its relevance and authority in the field.

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93 Abstracts Supporting Decision Making About the Health of Our Coasts: The Contribution of Accounting to Ecosystem Restoration Projects Joanne Tingey-Holyoak University of South Australia, Australia Jeff Connor University of South Australia, Australia Bethany Cooper University of South Australia, Australia Vandana Subroy University of South Australia, Australia Onil Banerjeeb RMGEO Consultants Inc, Canada Purpose - We explore the accounting discipline’s role in supporting and understanding ecosystem accounting boundaries and change with reference to the case of coastal restoration. Design/methodology/approach - Our aim is achieved through an analysis of the cross-disciplinary contributions aligned with accounting that can impact the types of approaches required for ecosystems and biodiversity accounting using the case of the United Nations (UN) System of Environmental Economic Accounting (SEEA). The system was developed to be compatible with the System of National Accounts (SNA) but is challenged by boundaries set by small site projects, requiring accountants to have a set of ‘workarounds’ on which we offer guidance. Contributions from accountants are illustrated through the case of an ecosystem account developed for a spatially and temporally bounded tidal reconnection in South Australia, with focus on the ecosystem recreational service of birdwatching. Findings - We develop findings in two areas. First, possible pathways for development focused on how accounting scholarship might expand to play an increasing role in natural capital and ecosystem accounting especially through expertise in boundary setting and maintenance. Second, and through engagement with the tidal reconnection project, the authors develop and advance a decision framework that highlights ‘workarounds’ for navigating ecosystem accounting at small scales using accounting frameworks such as UN SEEA. Research limitations/implications - We argue that accounting scholarship focused on natural capital and ecosystem accounting and reporting may be further developed by the discipline engaging with popular frameworks, including UN SEEA EA. Originality - For the first time, we present insight into how the broad discipline of accounting can be channelled to provide bespoke ecosystem physical and monetary accounting for restoration projects at bounded scales and durations necessary for supporting natural capital changes, especially on our coastlines. Sustainability Risks in Auditing: Insights and Challenges from the Indonesia Iwan, Suhardjo University of Canberbury, New Zealand Purpose - Auditors are key stakeholders in financial decision-making, recognized by investors for their expertise. As sustainability challenges grow, it is crucial for auditors to assess their clients' sustainability risks. This study examines how Indonesian auditors navigate sustainability risks within mandatory reporting frameworks, offering insights into challenges and opportunities in audit practices. Design / methodology / approach - Guided by coercive isomorphism theory and an interpretivist paradigm, this qualitative study examines how institutional pressures shape auditors' approaches to sustainability risks. Through semi-structured interviews with auditors from Big Four and non-Big Four firms in Indonesia, where sustainability reporting is mandatory, thematic analysis uncovers recurring patterns and insights, capturing the interplay between institutional forces and auditors' perceptions. Findings - Results reveal a significant gap between auditors' awareness of sustainability risks and their ability to assess them effectively. Through coercive isomorphism theory, institutional pressures drive compliance with mandatory sustainability reporting (POJK 51), weak enforcement and low readability sustainability reporting hinder meaningful integration. Auditors face limited technical knowledge and structural barriers to embedding sustainability risks into audit frameworks. Regulatory oversight, a key aspect of coercive isomorphism, remains insufficient, restricting proactive approaches. The study recommends capacity building programs, strengthened enforcement, and clearer reporting guidelines, alongside enhanced accounting curricula, to align institutional mandates with auditors' capabilities in addressing sustainability risks effectively within Indonesia’s evolving landscape. Originality - This study contributes to sustainability auditing literature by highlighting how weak regulatory enforcement significantly affects auditors' capacity to develop and apply effective sustainability risk assessment practices, offering valuable insights into the link between regulatory quality and professional capabilities.

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94 Abstracts The Accountability Deficit that Illustrates Australian Climate Change Policy: The Responsibility Contest for Carbon Pricing within the Political and Media Fields David R.J. Moore Victoria University, Australia Ken McPhail University of Manchester, United Kingdom Purpose - This study seeks to illustrate how both the state and the media utilised their meta capital to frame a climate change policy debate, specifically carbon pricing, within both the media and political fields and the extent to which the responsibility for this policy was framed as an Australian or global responsibility. Design / methodology / approach - We firstly utilize Bourdieu’s et. al (1994), and second, Couldry’s (2003) concepts of “meta-capital” to illustrate how the state and the media sought to frame accounts within the media and political fields respectively as part of a responsibility contest that sought to either establish or contest the existence of an accountability deficit with regards to climate change policy as part of the process of introducing an emissions trading scheme (ETS). We undertake an analysis of parliamentary submissions and newspaper articles as part of this process. Findings - The government committee members sought to shape the construction of an account supporting an ETS on the basis of moral spacing utilising the meta capital of the state which involved the social construction of an accountability deficit that included supporting accounts within the media field. Opponents of the ETS utilized the meta capital of media outlets to frame accounts opposing an ETS on the basis that it was a global responsibility. The media, or social spaces, in the context of this responsibility contest, were organized on the basis or moral and cognitive spacing respectively, whilst we could understand the consequences dimension of accountability in terms of relations of domination. Research implications - This study seeks to understand the discursive contests between supporters and opponents of an ETS within both the media and political fields as a responsibility contest as to whether an accountability deficit was established in either justifying or contesting the introduction of an ETS. Social implications - This paper seeks to illustrate how the “facts” about an accountability deficit can be subjected to a responsibility contest within both the media and political fields, illustrating the existence of a “duality” between the two. The Challenges of a First-Generation Ethical Bank to Translate its Social Welfare Goals Under the Crony Capitalistic Culture of a Developing Economy: A Longitudinal Case Study Muhammad Saifuddin Khondaker University of South Australia, Australia Carol Tilt University of South Australia, Australia Purpose - The purpose of this longitudinal study is to investigate how a top performing Ethical Bank in a traditionalist culture encountered various challenges and obstacles it was exposed for its politically sensitive ideology and social justice goals under the crony capitalism (familial dictatorship) of the country. Design/methodology/approach - The data were generated through a longitudinal qualitative case study using selective semi-structured in-depth interviews, on site observations and documentary research methods. The data are interpreted through latent thematic analysis using NVivo software. Findings - The study reveals how a sensitive ethical bank was forced to change its organizational culture and ethical goals (aligned with SDGs 17) over a long era under the coercive pressure of the Master in a crony capitalist culture following neoliberal economic policies/agenda. Research limitations/implications - This study solely relied upon a single Islamic Bank in Bangladesh to draw inferences on how the ethical bank came across various challenges derived from secular crony capitalist/familial power over the years. Practical/Social implications - The study promotes the awareness and knowledge of why ethical banks fail under a secular crony capitalist regime in developing economies which may shed light on the implementation of SDGs. Originality/value - This study provides new insights on the failure/challenges in achieving desired welfare objectives by ethical banks in impoverished developing economies influenced by familial capitalist model backed by a neoliberal political agenda.

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95 Abstracts The Dark Side of Digitalisation: An Evaluation of the Environmental Disclosures of Meta Muhammad Bilal Farooq United Arab Emirates University, United Arab Emirates Khwaja Naveed United Arab Emirates University, United Arab Emirates Mitali Panchal University of Tasmania, Australia Kashif Nadeem University of Parma, Italy Purpose - The purpose of this study is to evaluate the environmental disclosures of Meta to assess if these disclosures provide a full account of the environmental costs/negative environmental impacts arising from their business/digital technologies. Methodology - The study is guided by the concept of full cost accounting and the multi-order effects model. A qualitative case study methodology is used to evaluate the environmental disclosures in Meta’s 2024 sustainability report. Findings - The framework organizes environmental impacts from digitalisation into first-order/direct, second-order/indirect, and third-order/rebound effects. Using this framework the study finds that Meta primarily disclosed its direct emissions while underrepresenting supply chain and broader environmental impacts, resulting in an incomplete assessment of their sustainability footprint. Implications - The findings from this study may prove useful to practitioners, standard setters, regulators and policy makers. Sustainability reporting managers and sustainability assurance providers, working for technology companies, can use the use the findings to preparing and assuring environmental disclosures, ensuring they are balanced and complete. Standard setters (Global Reporting Initiative) and regulators (including stock exchanges) can use the study findings to develop technology sector specific disclosure standards and guidelines. Policy makers can leverage the findings to assess the full impact of technology companies on the environment. The study contributes to the full cost accounting literature as well as the fledging academic efforts examining the impact of digital technologies from a sustainability accounting, reporting and assurance perspective. Value - The study offers a counter perspective and a cautionary note against engaging aggressive digitalisation efforts underway across the world, and instead encourages digital sobriety, as stakeholders must carefully considering the full costs of digitalisation against any proclaimed benefits. In doing so, the study contributes to the full cost accounting literature by highlighting the negative environmental impacts arising from digitalisation. The Effect of Competency and Asset Specificity on the Outsourcing Decision: An Experimental Study Yalin Han The University of Adelaide, Australia Paul Coram The University of Adelaide, Australia VG Sridharan Indian Institute of Management Kozhikode, India Purpose - This paper explores whether sunk costs in competency resources make a difference to managers’ outsourcing decisions. We first pose two research questions as to (1) whether there is any difference between sunk costs in core competency and non-core competency resources for motivating managers to choose outsourcing and (2) whether asset specificity (customization) interacts with the competency logic in outsourcing decisions. Design/methodology/approach - By way of a 2x2 experimental decision case this paper compares the effects of sunk costs in core competency and non-core competency resources variants. Findings - The results reveal a significant competency variable, confirming a difference between sunk costs in core competency and non-core competency resources, specifically managers are more likely to outsource activities with sunk investments in non-core competency resources. The results show that there is a significant difference between these two levels of asset-specific investments on the selection of outsourcing, specifically managers are more likely to outsource low asset-specific investments. The results also indicate that there is interaction effect of sunk costs in competency resources and asset specificity on the outsourcing decisions. Originality/value - This paper findings extend the extant sunk cost literature to test the specific circumstances of core and non-core competency resources and use the sunk-cost fallacy to explain the potential reasons behind the current mixed findings in relation to the core competency literature. Practical implications - This paper holds practical implications for firms in the strategic design of outsourcing based on organizational capability considerations rather than opportunism concerns alone.

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96 Abstracts The Effects of EU Taxonomy on Stock Markets: Do Geopolitical Risks and Cultural Value Orientations Matter? Huy Pham RMIT University, Vietnam Quyen Pham Western Sydney University, Australia Mai Bui RMIT University, Vietnam Hanh Le RMIT University, Vietnam Vikash Ramiah University of Wollongong in Dubai, United Arab Emirates Alison Thirlwall University of Wollongong in Dubai, United Arab Emirates Alex Frinod University of Notre Dame, Australia Man-Kit Butt University of Wollongong College Hong Kong, Hong Kong This study investigates the effects of announcements around the EU Taxonomy for sustainable economic activity on the European Economic Area (EEA). By applying the event study methodology and asset pricing models, we evaluate the effects of these announcements on the EEA’s stock market risk and return. Furthermore, we assess the importance of geopolitical risks such as Brexit and the Russia-Ukraine war on the effects of these environmental regulatory announcements, and the implications of national culture. Overall, the EEA countries show mixed reactions following the announcements of various environmental policies such as the Green Deal, EU Taxonomy and REPowerEU. Interestingly, many environmentally sensitive sectors, such as basic materials or industrials, exhibited positive abnormal returns across the EEA countries. Furthermore, we find that these regulatory announcements lead to changes in systematic risk of the EEA’s sectors on average and caused the diamond risk structure phenomenon in the short term. Our findings suggest that geopolitical risks amplified the effects of environmental regulatory announcements on risk and return. Finally, we examine the effects of cultural value orientations and find higher abnormal returns can be earned in markets with national cultural values that are higher in affective autonomy and lower in intellectual autonomy and egalitarianism. The Inspiration of Marilyn Waring: A Meaningful Account Mengyuan Feng University of Glasgow, United Kingdom Jim Haslam Durham University, United Kingdom We explore through critical appreciation how Marilyn Waring’s critique of accounting may advance prior studies on alternative accounts and contribute to better accounting design, including for the macro-level entity or setting. While Waring’s work is commonly referenced, including in the accounting literature, we suggest detailed analysis of her work is still needed. We find strengths and weaknesses in Waring’s articulation but continuing inspiration therein including in relation to the task of seeking to design meaningful accounts as progressive intervention.

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97 Abstracts The Lingering Spectre of Taylorism and the Resulting Alienation it Engenders Miao Miao Cardiff University, United Kingdom Hui Situ Cardiff University, United Kingdom Alpa Dhanani Cardiff University, United Kingdom Purpose - This study aims to investigate how Taylorism-based management practices in Amazon warehouses lead to worker alienation, addressing the frequent protests and job dissatisfaction among warehouse workers. The research particularly focuses on examining the alienation mechanisms resulting from the control practices that have drawn criticism for creating "sweatshop" conditions. Design/methodology/approach - The research adopts a qualitative approach, beginning with the development of a theoretical framework that integrates management control systems, Taylorism principles, and Marxist alienation theory. Following this framework, the researchers employed a comprehensive data collection strategy, utilizing interviews, field observations, and various other methods to gather insights into the warehouse working environment and management practices. This approach enabled the researchers to conduct an in-depth analysis of the relationship between management controls and worker alienation, guided by the established theoretical framework. Findings - Amazon warehouse workers show signs of alienation. Among these forms of alienation, 1) alienation from production results is due to a sense of loss of control over wages, promotions, and temporary contracts; 2) alienation from production behaviour refers to fatigue from high-target, high-intensity, and long-term work; 3) alienation from nature is boredom caused by highly repetitive work; and 4) alienation from management is dissatisfaction caused by management issues such as favouritism and surveillance. Originality - The study makes a significant contribution to existing literature by developing a framework that demonstrates the interconnected relationship between management controls, Taylorism, and alienation phenomena. This research has practical implications for highlighting the need to balance operational efficiency with worker well-being. The Online Life of an NGO: ‘Nano-Accountability’ and Redefining Humanitarian Aid through the Boundaries of Social Media Ahmad Abras University of Sheffield, United Kingdom Muhammad Al Mahameed University of Sharjah, United Arab Emirates David Yates University of Sheffield, United Kingdom In the evolving landscape of humanitarian aid, disparities and marginalisation persist, even within organisations striving to make a difference. This paper explores an intriguing alternative model facilitated by a grassroots NGO (NVT , pseudonym). Within this observed model, we introduce the concept of 'nano-accountability', a model of accountability emerging through an online public space, that redefines extant humanitarian aid accountability practices. NVT's journey unfolded through the lens of this alternative model, offering a more public and inclusive form of accountability that transcends boundaries and connects with burgeoning online communities. As we unravel the intricacies of 'nano-accountability,' we explore how this model initiates an aid approach that defies conventional structures, assigned roles and geographical constraints. Drawing from the netnographic research method and inspired by Rancière's concepts of 'police', 'politics', and ‘in-between spaces’, this paper reimagines accountability as a dynamic public practice with latent power to bring about change; a path toward closeness, inclusivity, equality, publicness within the humanitarian aid realm. Moreover, we shed light on the role of social media (i.e. in-between space) in providing a platform for marginalised actors to challenge existing hierarchical structures. By exploring NVT’s approach, this paper presents a case for reimagining accountability practices and dynamics, ultimately serving the diverse stakeholders within the humanitarian aid sector in an ever-evolving world.

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98 Abstracts The Paradoxical Challenge of Performance Measurement in Politics Tarek Rana RMIT University, Australia Mohammad Azim James Cook University, Australia This paper explores the paradoxical tensions inherent in measuring political performance, focusing on how politicians navigate conflicting demands in their public office roles. Using qualitative data from semi-structured interviews with Australian politicians, supplemented by document analysis, this study reveals how politicians continuously manage these paradoxes without fully resolving them. Drawing on Paradox Theory, the research examines five key tensions: balancing short-term public expectations with long-term policy goals, navigating transparency versus strategic ambiguity, managing conflicting stakeholder demands, maintaining fiscal responsibility while creating public value, and reconciling ethical leadership with political survival. The findings highlight that political performance cannot be reduced to a simple set of objective or subjective metrics; instead, it is shaped by dynamic and contradictory forces that must be balanced over time. These tensions are reflected in the competing priorities of electoral accountability, public trust, and internal party dynamics, demonstrating the complexity of political leadership. The study contributes to both performance measurement literature and Paradox Theory by offering a nuanced understanding of political performance as an ongoing balancing act. Implications for public management policy and practice include the need for more holistic evaluation systems that account for the multidimensional nature of political performance. Finally, this paper argues that navigating paradoxes is central to political leadership, where the real measure of performance lies in politicians’ ability to manage, rather than resolve, competing demands. The Quantification Mirage: How Managers Navigate Numbers to Cultivate Authenticity when Communicating Non-Governmental Organisational Performance Tirukumar Thiagarajah Monash University, Australia Matthew Hall Monash University, Australia Ralph Kober Monash University, Australia Paul Thambar Monash University, Australia Non-governmental organisations (NGOs) face complex and challenging circumstances when communicating performance to stakeholders. Yet, little is known about how and why NGO managers use different types and forms of NGO performance information in their communications. This is important because such knowledge can pave the way to a better understanding of how NGO managers influence the diverse forms of representation of NGO performance in their communications. We interviewed 67 NGO managers using qualitative vignettes to elicit their perspectives on communicating NGO performance to stakeholders. We analyse the responses using an authenticity framework and provide a multifaceted understanding of managers’ challenges in cultivating authenticity when communicating NGO performance to stakeholders. First, we have found that NGO managers cultivate authenticity in their communications in different ways: by using information that is consistent with their values and beliefs (authenticity as consistency); by conforming with the types of information that are accepted and expected in the NGO sector (authenticity as conformity); or by connecting the recipient of the information with the NGO and its activities (authenticity as connection). Second, we have shown how NGO managers can mobilise what we term ‘repairing mechanisms’ in their communications when faced with the overreliance on quantitative metrics. We contribute to the research field by examining the lived experiences of NGO managers as they navigate critical challenges in the sector when communicating NGO performance. Our findings provide a nuanced understanding of how NGO managers grapple with the complexities of communicating NGO performance and cultivating authenticity, aiming to foster a more informed dialogue among scholars, policymakers, stakeholders, and broader society by shedding light on how NGO managers navigate these challenges. These contributions carry relevance for practice by bringing to the fore how NGO managers seek to promote meaningful engagement with the performance of their NGOs whilst seeking to uphold the integrity of their beliefs and values.

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99 Abstracts The Role of Digital Visualisation in Climate-Change Scenarios’ Decision Making Laura Maran University of Trento, Italy Leanne Morrison University of Tasmania, Australia Jayanthi Kumarasiri RMIT, Australia Michele Andreaus University of Trento, Italy Purpose - The purpose of this study is to provide an application of digital visualization techniques to make comprehensible and useful for strategic decision-making purposes large datasets of qualitative data on the companies’ perceived challenges and opportunities to prepare and provide climate-change scenarios’ financial disclosures. Design/Methodology - Card et al.’s (1999) model of data visualisation process is applied to categorise large datasets of raw qualitative data into inner elements and their relationships. Strategic-decision making matrices applications inspires the interpretation and design of relevant decision-making drivers into a system of quadrants. This one provides a clear positioning of the companies towards the successful implementation of climate-change scenarios’ disclosures depending on the industry sector of reference and, therefore, the exposure to physical and/or transitional climate-change risks. Findings - with respect to two extremes of ideal positioning, the resulting data visualisation matrix indicates the relative positioning of companies pertaining to different industry sectors, according to their balanced perceptions of risks and opportunities in the implementation of climate-change scenarios’ disclosures. Since the industry sectors are differently affected by physical or transitional risks to climate change, the matrix may predict the level of implementation of such disclosures, visualise the resistances and suggest targeted industry interventions for an effective and successful full implementation. Originality/Value - This work has a methodological and original value in terms of the application of specific visualisation techniques, typical of strategic decision-making, to large dataset of qualitative data about companies’ perception. As far as we know, this is the first attempt of this kind on CDP data related to climate-change scenarios’ disclosures. The further point of originality sits on the mapping and prediction capacities of the resulting visual matrix for disclosures’ preparers (companies), accounting regulation authorities, governmental decision makers and to a lesser extent investors. The Role of External Audit in Connecting ESG Sustainability with Access to Finance in Unlisted Firms Nosheen Rasool University of Waikato, New Zealand Murugesh Arunachalam University of Waikato, New Zealand Vijay Kumar University of Waikato, New Zealand Nirosha Hewa Wellalage University of South Australia, Australia This study examines the empirical relationship between Environmental, Social and Governance (ESG) Sustainability and Access to Finance for unlisted firms in the Eastern Europe and Central Asia (EECA) region. with the interaction of External Audit. The sample comprises 19,956 unlisted firms across 31 countries in the EECA region. The proxies for the independent variable (ESG) sustainability and dependent variables (Access to Finance) are taken from the World Bank Enterprise Survey. ESG index is constructed by employing Principal Component Analysis. IV Probit and Marginal IV Probit is employed using instrumental variables family ownership concentration and process innovation to address the endogeneity. Results show a positive relationship between ESG sustainability and AF. External Audit further positively strengthen the relationship between ESG and AF. This study offers unique empirical insights into the ESG-AF relationship for unlisted EECA firms, including the interacting role of external audit. Research benefits the stakeholders of the EECA countries and helping small firms to grow and contribute to economic development by obtaining loans and implementing ESG initiatives help society to reap the benefit from sustainable products.

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100 Abstracts The Role of Public Blockchains in Facilitating Accountability: An Exploratory Study of Textile and Apparel Manufacturing Supply Chains in Developing Countries Hasni Gayathma Gunasekara University of South Australia, Australia Sanjaya Chinthana Kuruppu University of South Australia, Australia Chandrasekhar Krishnamurti University of South Australia, Australia Anisha Fernando University of South Australia, Australia This paper explores how blockchain technology has facilitated accountability in supply chains in developing countries. The research contributes empirical insights, through a case study of a prominent public blockchain platform operating in Pakistan and Sri Lanka, to understand how the technology has contributed to solving supply chain issues in the textile and apparel sector such as fraud and corruption. Data collection used semi-structured interviews and document analysis to obtain a rich understanding of the selected case study. Findings reveal additional factors and challenges in blockchain adoption in developing countries. The concept of the ‘accountability cube’ provides the theoretical foundation for understanding information, discussion, and consequences phases of ‘accountability as a process’. The information phase shows that people are accountable for the information they provide, but they limit information transparency because of commercial sensitivities and a lack of trust of unknown parties. The discussion phase enables new stakeholders to engage with processes that affect them. This opens space for dialogic views where different stakeholders can participate in accountability processes. The consequences phase is still relatively underdeveloped. The study has important implications for understanding blockchain technology beyond a technical practice in developing countries by highlighting its moral, social, and environmental implications. Three Decades of the Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference: Community Building for Transformation Garry Carnegie RMIT University, Australia Purpose - This study is a history of the APIRA Conference, first held in Sydney in 1995, as a catalyst for, and further development of, the Accounting, Auditing & Accountability Journal (AAAJ) Community. It addresses the advent and development of the APIRA series, together with the related Emerging Scholars’ Colloquium (2001) and linked Hall of Fame Awards (2010). These strategies of the founding, and continuing Joint Editors, Parker and Guthrie, were designed for, and contributed to, interdisciplinary accounting research community building, concerned with demonstrating the value of scholarship of the ilk for transforming accounting and the world. Design/methodology/approach - The investigation embraced the APIRA surviving archival records, including the annual editorials published since inception of AAAJ in 1988 until 2017, other relevant literature, and oral history interviews with the editors. Findings - APIRA has contributed to generating, shaping and leading developments in global interdisciplinary accounting research. Recognised for innovation and interdisciplinary research community building, with a reputation for nurturing emerging scholars and recognising exemplary research leaders, AAAJ continues to challenge the status quo and stimulate innovative, engaging and inclusive scholarship for changing mindsets towards world betterment. Research limitations/implications - The study does not examine papers presented at APIRA nor proposals presented at the Colloquium or evaluate specific research published in AAAJ. Originality/value - As an APIRA history, the study informs understanding of key drivers for stimulating, nurturing and developing the “AAAJ Community” and for instilling interdisciplinary accounting scholarship and its value for transformative purposes.

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101 Abstracts ‘To Shift or Not to Shift, That is the Question’ - The Carbon Shifting Dilemma Frank Schiemann University of Bamberg, Germany Chris van Staden Auckland University of Technology, New Zealand When companies are faced with stringent emissions regulation, they can reduce their carbon emissions through better technology or lower production, which is the aim of the regulations. On the other hand, they can move their emissions to countries with less stringent, or no, regulation. This process is called carbon shifting. In this paper we investigate carbon shifting at the company level. We use the European Union (EU) as our setting, as the EU ETS is one of the oldest and most stringent sets of carbon emission regulations in place. Our aim is to determine if companies in the EU shift their emissions to non-EU countries. We also investigate company level determinants of carbon shifting, for example, size, profitability, leverage, ESG ratings, etc. Our initial results show evidence of carbon shifting every year for the 13-year observation period for both scope 1 and scope 2 emissions. When we split our sample between companies based in the EU and non-EU based companies, we find the non-EU based companies are more likely to shift scope 1 emissions away from the EU, while EU based companies are more likely to shift scope 2 emissions. This gives some initial evidence suggesting that companies facing stringent emissions regulations, show a tendency to shift their emissions to other areas. Our findings have some practical and policy implications as it shows that carbon emission regulation is more likely to result in carbon being shifted to less stringent countries than in companies lowering their emissions through less carbon intensive production methods. Toward Sustainability in Accounting Education: A Reflective Journey on Producing Interview-Based Podcasts Thuy Thanh Tran TBS Education, France Christian Herzig Justus Liebig University Giessen, Germany Purpose - This study explores how interview-based podcasts are produced in sustainability accounting education. Design/methodology/approach - The self-study research method was applied; data were collected through the educators' reflections and students' learning journals. Findings - The results provided insights into a five-phase process of producing interview-based podcasts on Environmental Management Accounting and Material Flow Cost Accounting. This process includes: (1) analysis (learning needs and motivations for creating interview-based podcasts); (2) design (learning objectives and instructional strategies); (3) development (preparation and interview-based podcast creation); (4) implementation (podcast distribution and student feedback; and (5) evaluation (student engagement and podcast improvement). Additionally, useful characteristics of the podcasts were explored: the richness of information, the clarity of content, the well-structured questions and discussions, the uniqueness of experiences shared by the experts, and the long-term benefits of the interview-based conversations. Originality - This study contributes to the literature on innovations in accounting education and podcasting in higher education by providing insights into the illustrative steps and characteristics of interview-based podcasts. Practical implications - Practical conclusions for podcast development in higher/accounting education can be drawn from our improvement measures within the scope of this self-study research.

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102 Abstracts Towards a Comprehensive Framework for Evaluating Government Performance: A Qualitative Study on Integrity, Program Effectiveness, and Budget Efficiency Rusdi Akbar Universitas Gadjah Mada, Indonesia Anawinta Choirunnisa Universitas Gadjah Mada, Indonesia Debora Ari Kristinawati Universitas Gadjah Mada, Indonesia Purpose - Government performance indices (GPIs) are crucial in evaluating ministerial efficiency, transparency, and accountability. However, existing indices often lack coordination and are fragmented. This study analyzes and synthesizes various performance indices to develop an integrated evaluation framework incorporating integrity, program effectiveness, and budget efficiency. Design/methodology/approach - A qualitative approach was adopted, utilizing Focus Group Discussions (FGDs) with government officials and experts, alongside document analysis. The data were analyzed through thematic analysis to extract key themes and patterns. Findings - The findings highlight the fragmentation and redundancy in government performance evaluation. A key limitation is the inconsistent understanding of performance evaluation among officials. A comprehensive framework is proposed, comprising eight key dimensions: planning, effort, budgeting, integrity, results/outcomes, governance, risk, and compliance. Research limitations/implications - This study offers valuable insights for academics, policymakers, and regulators by identifying gaps in performance evaluation. In addition it offers a more holistic and comprehensive performance evaluation framework. However, quantitative validation is needed for empirical testing. Originality/value - This study contributes to the integration of governance frameworks by developing a unified evaluation model emphasizing collaborative governance and crossagency coordination. Specifically, this model integrates aspects of integrity, program effectiveness, and budget efficiency. Understanding the Global Transfer of LGBTIQ+ Inclusion Policies within Big 4 Professional Service Firms Matthew Egan The University of Sydney, Australia Mustafa Ozbilgin Brunel University, United Kingdom This study critically examines how global LGBTIQ+ inclusion policies migrate and transfer across 12 national offices of all four of the Big Four professional services firms (Deloitte, Ernst & Young, KPMG, and PwC), in 2024. We categorise the context of inclusion as either progressive, progressing, regressing, and adversarial. Using a thematic analysis of public websites, the study explores how these firms navigate global commitments and local socio-political challenges in their diversity policies. We mobilise the process relational approach to migration of inclusion policies and practices in order to frame our findings. Drawing on Foucauldian discourse analysis, we propose five "trans" descriptors (transcending, transplanting, transgressing, transiting and transdenying) to classify the varied approaches to LGBTIQ+ inclusion. The findings reveal significant inconsistencies within and across countries, suggesting that global firms struggle to maintain a cohesive strategy while adapting to local contexts. This research extends existing frameworks on policy transformation by identifying policy adoption and change through forms of trans proxied change within the complex dynamics of power, discourse, and inclusion in global organisations. The paper calls for context-sensitive approaches to multifarious migration of policies on workplace diversity and inclusion.

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103 Abstracts Unsettling Accounting: Relationality, Power, and First Peoples’ Economic Self-determination Silvia Casa Nova University of São Paulo, Brazil Andy Wear University of Melbourne, Australia Purpose - This study interrogates the prevailing use of (accounting) language that perpetuates the economic and cultural marginalisation of First Peoples’ standpoints. Building on relational approaches and adopting the theoretical framework of critical dialogic accounting, we analyse the language used in official documents to surface hidden power structures. The documents in question were produced by the Kaeila Institute and the Rumbalara Aboriginal Co-operative – organisations from Yorta Yorta Nation. We propose a change in the way accounting communication and ‘measuring’ so it can address the power imbalance: we name it relational accounting. Design/methodology/approach - This study is based in a critical, decolonial worldview that understands accounting language as another mechanism for reinforcing power over First Peoples. Our methodology is respectfully borrowed from First Peoples; it is relational and dialogic. The associated methods determine the structure of the paper and findings of the study. That is, we begin by positioning ourselves, as subjects, as integral to the research, and that everything we do has an ‘ecosystemic’ affect. Broadly speaking, we engage in a Freirean dialogic method, although we celebrate the opportunity to ‘yarn’ – the culturally accurate and respectful representation. The traditions of Western qualitative research might classify these as ‘semi-structured interviews’ and ‘phenomenological’ methods. The subsequent thematic analysis of the interviews acts to summarise the challenges and opportunities facing First Peoples and how accounting can respond (or not). Additionally, we analyse documents prepared by Yorta Yorta organisations, the Kaiela Institute and Rumbalara Aboriginal Co-operative, namely: the Goulburn Murray Regional Prosperity Plan and the Rumbalara Aboriginal Co-Operative Annual Report, respectively. By doing this, we aimed at unveiling the ways accounting language has been mobilised to communicate and measure the vision, struggles and achievements of Yorta Yorta Nation, past, present and future. Findings - As this is a work-in-progress, we position the work herein as presenting preliminary findings. We expect these to be consolidated once interviews are completed, and our thematic analysis finalised. Social implications - This study exposes how accounting language normalises the economic marginalisation of First Peoples and reinforces systemic barriers to First Peoples’ self-determination. The conceptualisation of relational accounting acknowledges First Peoples’ knowledge systems and values, promoting financial practice that empowers, rather than controls. Originality/value - To the best of our knowledge, this is the first study to propose an accounting model or ‘language’ that integrates First Peoples’ relationality with critical and dialogic accounting theories. The authors’ dialogue with the authors of key strategic documents and financial reports offers a unique, active and authentic insight into this topic. Unveiling ESG Performance Determinants: The Role of News, Board Interlocks, and Certification in the Vegetable Oil Sector Regina Nicole Latidjan Swinburne University of Technology, Australia This paper aims to investigate the impact of news, board interlocking and certification on Environmental, Social and Governance (ESG) performance in the vegetable oil industry. Despite the vast literature on corporate governance’s relationship with ESG, relatively few studies examine the vegetable oil industry; a controversial industry given the attention on palm oil. The study examines publicly listed companies globally in the vegetable oil industry from 2015 - 2023. Bloomberg’s database is the source of ESG performance scores and governance information. Panel data regression is employed to analyse the relationship. The analysis reveals that firms with media attention, board interlocks achieve better overall ESG performance. Notably, more certification negatively associates with social performance. These results are in line with stakeholder theory and resource dependence theory, while the adoption of certain certifications in the vegetable oil industry institutionalises the new norms of ESG practice. This result provides a governance perspective on and empirical basis for ESG performance research. It also suggests that stakeholders should emphasise the role of media attention in promoting good ESG practice and in turn, companies need to actively improve their ESG practices to gain the trust of stakeholders. This finding also provides policymakers with a decision-making reference for promoting the quality of ESG practices of listed companies in the vegetable oil industry relating to self-regulated certification, enriching the theoretical research and practical exploration of ESG performance.

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104Abstracts Unveiling the Nexus Between Financialisation and Political Governance: Data Assetisation in China Simon Tan The University of Sydney, Australia Lina Xu RMIT University, Australia Qingmei Xue Nanjing University, China Eagle Zhang University of Sydney, Australia Purpose - This paper explores the initiatives in China aimed at recognising data as an asset in financial statements, potentially revolutionising corporate financial landscapes. By analysing discourses from regulators, academics, and practitioners, we delve into the conceptual themes surrounding this shift, employing financialisation as a lens to understand the socio-political underpinnings of these changes in accounting technology. Design/methodology/approach - The research employed a qualitative approach, utilising archival materials such as official regulations, journal articles, and online resources to explore data assetisation. Additionally, thematic analysis was conducted to identify patterns and insights, and informal consultations with industry professionals were used to validate and enhance the findings. Findings - Our findings indicate that the Chinese discourse is aligned with broader financial themes, characteristic of financialisation processes observed in Western economies. These processes reconfigure business operations and profit models through extensive integration with global financial markets, enhancing market efficiency and wealth expansion while introducing significant risks and volatilities into the real economy. Originality/value - Critical accounting research suggests that financial reporting practices play a key role in legitimising these speculative financial values, masking their detrimental socio-economic and environmental impacts. In China, similar financial mechanisms are noted, but with a distinct focus on reinforcing political governance rather than purely economic metrics, highlighting a unique aspect of financialisation in the Chinese socio-political context. When Private Texts Become Public Power: Shadow Accounts, Leaked Documents, and Racialisation in Border Control Farzana Tanima The University of Sydney, Australia Sendirella George Victoria University of Wellington, New Zealand Erin Twyford University of Wollongong, Australia This paper delves into the potential of leaked documents as tools for shadow accounting, serving as "weapons of the weak" to confront Australia’s border-industrial complex (Tanima et al., 2023). Employing a Critical Dialogic Accounting and Accountability (CDAA) approach, we focus on the ‘Nauru Files’—a collection of leaked incident reports from Australia’s offshore detention system—to reveal the counter-hegemonic impact of constructing shadow accounts from unauthorised information channels (Tregidga, 2017) that expose institutional racism within the asylum-seeker detention process. By analysing over 2,000 reports from the Nauru detention centre (2013–2015) as “counter-hegemonic opportunities” and hence “private texts of power” (Andrew and Baker, 2020), this study illustrates how leaks can illuminate concealed forms of racialisation and injustice. Through CDAA, we show how the Nauru Files not only reveal acts of resistance by asylum-seekers but also unite activists, civil society groups, journalists, and scholars in challenging entrenched structures of oppression (Brown, 2009). Our findings underscore the value of shadow accounting in surfacing hidden inequities and advancing the CDAA field, particularly by demonstrating how leaked documents amplify marginalised voices and advocate for accountability. This paper contributes to the field by centralising race within shadow accounting, presenting leaked documents as a rigorous counter-hegemonic tool, and advancing discussions on accounting’s role in addressing systemic racism.

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105Abstracts Winning Some, Losing More: Unpacking a Pseudo-Event in the Chinese University Sector Chao Ren UNSW, Australia Gillian Vesty RMIT, Australia This study examines workplace inequalities in Chinese universities under the dual-track performance measurement system (PMS). Drawing on Alain Badiou’s event theory, this article analyses whether this dual-track PMS constitutes an ‘event’—a transformative rupture—or a ‘pseudo-event’ that sustains existing power structures while engaging with the Marxist discourse on transition. Our findings suggest that while the dual-track PMS initially emerged as a radical event to disrupt entrenched capitalist and hierarchical norms, promoting meritocracy, equality, and academic freedom, its institutionalisation was eventually absorbed by vested interests, power dynamics, and broader socio-political structures, reducing it into a politico-bureaucratic PMS that consolidates rather than challenges the status quo. We demonstrate how the ‘truth’ of the founding event is betrayed, displaced, and obscured through this process. Furthermore, the study underscores the role of management accounting and China’s dialectical approach in reproducing entrenched power systems and hierarchies. These findings contribute to our understanding of workplace inequality in Chinese academia and the broader role of management accounting in mediating Chinese socialist governance. Why do Some Measures Matter More than Others? A Compassion Organizing Perspective Paul J. Thambar Monash University, Australia Kalle Kraus Monash University, Australia, and Stockholm School of Economics, Sweden Ralph Kober Monash University, Australia Cynthia Wu Monash University, Australia Zhiyun (Maleen) Gong Monash University, Australia Purpose - In this paper we explore why certain performance metrics matter more than others. Design/methodology/approach - Drawing on the theory of compassion organising, we conducted a 5-year case study of a food-relief charity (2020-24). We conducted 147 interviews across staff,directors, and beneficiaries, and observed 127meetings.Findings - Our findings highlight the central role a particular non-financial metric plays within this charity. The importance of this metric is due to the compassion it creates and the drive it initiates within organisational actors to reduce the pain of food insecurity suffered by beneficiaries. Originality - We make three contributions to the accounting literature. First, using compassion organising we explain why a particular non-financial metric mattered more than other metrics. Second, we extend the literature on the expressive role of accounting, by showing accounting can enable compassion at work to give managers meaning to their work and to increase creativity and productivity. Third, we extend the literature on extreme situations, by showing how organisational actors may respond to extreme events in a compassionate manner and the role of accounting in these responses.

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106Abstracts Zooming into the Institutional Work in Standard-Setting Process: Mandating Performance Reporting in New Zealand Public Benefit Entities Cherrie Yang Massey University, New Zealand Carolyn Cordery Victoria University of Wellington, New Zealand Internationally, public benefit entities (PBEs) are being challenged to improve their performance reporting, an area many find challenging. As not-for-profit public and private entities, PBEs have a diverse range of stakeholders, including standard-setters, regulators, funders, beneficiaries, and the general public who seek to understand PBEs’ non-financial information for accountability and decision-making purposes. These stakeholders also seek standardising performance reporting, a goal typically achieved when standards are mandated. Standard-setting entails risks that preparers will not comply with the new expectations; hence, we should examine the work standard-setters and others undertake to achieve successful implementation. In the unique context of the introduction of new mandatory charity performance reporting in New Zealand, this study mobilises Institutional Work theory to examine what work accounting standard-setters and charity regulators do in driving regulatory change towards mandatory performance reporting. The Institutional Work perspective directs explicit attention to purposeful human action, examining how different actors struggle for power and legitimacy as they seek to instigate regulatory accounting change. Drawing on extensive documentary analysis and in-depth interviews, our longitudinal micro-level examination reveals how effective regulatory oversight of PBE performance reporting standards is achievable through interrelated forms of Institutional Work, the dominant role of relational work, and the strategic use of work with the dual purposes of creating, maintaining, or disrupting institutions. This research contributes to literature and practice on PBE performance reporting standard-setting by providing a holistic view of the standard-setting process. Further, it responds to the call to increase the practical relevance of research in Institutional Work theory by identifying key phases in driving mandatory reporting changes. These should offer broader applications for regulators in other contexts.

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107 DELEGATE LIST First Name Last Name Institution Aamir Sohail Thal University Bhakkar, Bhakkar Abdul Aziz Macquarie University Abdul Razeed The University of Sydney Ahmad Abras University of Sheffield Ahmad Usman Shahid International College of Management, Sydney Aki Yoshimi Hokkaido Information University Akira Higashida Meijo University Aldiena Fadhila Monash University Alena Nelaeva Nord University Alia Alshamari University of Tasmania Amalie Ringgaard Cork University Business School Amandeep Kaur University of Chieti - Pescara, Italy Amanpreet Kaur University of South Australia Amir Ghandar FCA, CAANZ Leader, Reporting & Assurance Andy Wear University of Melbourne Angélica Chiau Universidade do Minho Annette Quayle QUT School of Accountancy Ary Suryawathy University of Adelaide Ataur Belal University of Birmingham Beatrice Amonoo Nkrumah University of South Australia Binh Bui Macquarie University Brendan O'Dwyer The University of Manchester Brett Edwards University of Tasmania Carla Wilkin Monash University Carol Tilt University of South Australia Carol Ger University of South Australia Charl de Villiers University of Auckland Cherrie Yang Massey University Cheryll Lim University of South Australia Chris Van Staden Auckland University of Technology Christo Karuna Monash university Christopher Napier Royal Holloway University of London Claire Horner CSIRO Claire Li University of Roehampton London Conor Clune UNSW Sydney Cristiana Parisi Copenhagen Business School Dale Tweedie Macquarie University Damien Mourey University of French Polynesia Damian Papps CAANZ Council Daniel Pandapotan Universitas Brawijaya Daniela Juric Monash University David Moore Victoria University Devika Senaratne University of Canberra Dhanuja Somathilake Rajarata University of Sri Lanka Dinithi Dissanayake University of South Australia Duc Phan RMIT University Eagle Zhang The University of Sydney Eiicchiro Kudo Seinan Gakuin University Ellie Norris University of Canterbury Emma Lloyd Dresden University of Technology

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108 Erin Twyford University of Wollongong Eugenie FAURE Nantes University Evgenii Aleksandrov Nord University Fariba Lodi University of South Australia Farzana Tanima The University of Sydney Federica Ricceri IULM University Frances Carter Thomas Foods International, Group Sustainability Advisor Francesco Chiaravalloti University of Amsterdam Garry Carnegie RMIT University Giacomo Pigatto Sant'Anna School of Advanced Studies Giulia Leoni University of Genoa Habib Khan University of Canberra Hang Zhang University of Nottingham Ningbo China Hang Pham Victoria University of Wellington Haoyu Zhang Schulich School of Business Hasni Gunasekara University of South Australia Heba Ahmed University of Canterbury Hervé Kohler Université de la Polynésie française Hiroyuki Selmes-Suzuki Kyoto University Hiruni Rathwatta Rajarata University of Sri Lanka Homaira Semeen Queen Mary University of London Hui Situ Cardiff University Iki Uele University of Otago Ileana Steccolini Essex University UK Indrit Troshani University of Adelaide Ioan Gheorghe Ivanescu University of Bristol Iwan Suhardjo University of Canterbury James Hazelton Macquarie University James Guthrie Macquarie University James Haslam Durham University Jane Andrew The University of Sydney Janice Loftus University of Adelaide Jen Clark Careers Engagement Manager SA/NT CAANZ Jena Ellis Queensland University of Technology Jeremiah Emmanuel Monash University Jessica Yi University of South Australia Jingxue Xia Xuzhou University of Technology Joe Ren UNSW Johannes Dumay Macquarie University John Kommunuri Auckland University of Technology John Roberts The University of Sydney Jovelyn Yu Central Queensland University Kaiying Ji The University of Sydney Kath Herbohn The University of Queensland Katherine Christ University of South Australia Kathyayini Rao University of South Australia Katsuhiko Kokubu Kobe University Kimberly Philp FCA CAANZ Kylie Kingston Queensland University of Technology Laura Maran University of Trento Italy Lilibeth Montera Mount Royal University Canada Lyndie Bayne University of Western Australia Mahmud Masum University of Adelaide

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109 Makoto Kuroki Yokohama City University Malin Brus Gothenburg University Sweden Man Lin Choong Sunway University Malaysia Marakat Deng Monash University Mark Christensen ESSEC Business School Singapore Mary Pettinger BETA-SA President Marta Almeida Nova School of Business and Economics Maryam (Mary) Safari RMIT University Masatsugu Sanada Kyoto Tachibana University Matthew Egan The University of Sydney Max Baker The University of Sydney Md Hossain Murdoch University Mengyuan Feng University of Glasgow Miao Miao Cardiff University Ming Xue University of South Australia Minqi Liu Schulich School of Business Mitali Panchal University of Tasmania Moise Mfashingabo University of Waikato Muhammad Mubashir Hussain The University of Waikato, Hamilton Nadezda Nazarova Nord University Business School Nanda Santoso University of Glasgow Nathalie Crutzen HEC Liège - U Liege Nicolas Garcia-Torea University of Burgos Nicole Mitchell University of South Australia Nimasha Thotawattage University of South Australia Noriaki Okamoto Rikkyo University Nosheen Rasool University of Waikato Ottavia Dorrucci University of Bologna Paul Ahn University of Glasgow Paul Thambar Monash Business School Paweena Orapin Chulalongkorn University Thailand Phillip Palmer Flinders University Philomena Leung Macquarie University Prabanga Thoradeniya Monash University Rachael Lewis UNSW Sydney Raeni Raeni University of Birmingham Ralph Kober Monash University Regina Latidjan Swinburne University of Technology Remvert Bryan Placido University of the Philippines Diliman Renata Kesumaratri Universitas Gadjah Mada Rhoni Wandono University of Glasgow Richard Pucci Monash University Ririn Susanti Gadjah Mada University Roel Boomsma The University of Sydney Rusdi Akbar FEB UGM Yogyakarta Indonesia Russell Colbourne FCCA, Chair ACCA ANZ Member Panel Network Ruth Rentschler University of South Australia Saeed Askary American University of Iraq Baghdad Saifuddin Khondaker University of South Australia Saira Saqib University of South Australia Sandhiya Roy Fulton Adventist University College Sandra van der Laan The University of Sydney Sanjaya Kuruppu University of South Australia Sedzani Musundwa University of South Africa

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110 Shakotilan Shakotilan University of Canberra Shan Lu University of Bristol Shang Wu University of Bristol Shanta Davie Newcastle University Shimul Chakraborty University of Adelaide Shrafat Ali Sair University of the Punjab Lahore Silva Larson University of the Sunshine Coast Simona Scarparo Deakin University Soon Yong Ang University of Stirling Stefan Schaltegger Leuphana University of Lüneburg Sudhir Lodh Universal Business School Sydney Sue Yong Auckland University of Technology Sumit Lodhia University of South Australia Sumon Bhattacharjee University of Chittagong Sureshchandra Ramachandra Auckland University of Technology Sylvia Sarumaha University of Adelaide Tarek Rana RMIT University Teres a Eugénio Instituto Politécnico de Leiria Teres e Fiedler University of Tasmania Tharusha Gooneratne University of Colombo Thuy Thanh Tran TBS Education Tiffany Leung City University of Macau Tirukumar Thiagarajah Monash Business School Tracey Dodd University of Adelaide Trisha Hassan UNSW Sydney Umesh Sharma University of Waikato Upekha Atupola University of South Australia Vien Chu The University of Newcastle Vikash Ramiah University of Wollongong in Dubai Wanisara Suwanmongkhon Chiang Mai University Wei Qian University of South Australia Wisuttorn Jitaree Auckland University of Technology Xiaoning Wu Monash University Yalin Han University of Adelaide Yi Huang University of Bristol Yonghua Wu University of Canterbury Youyin (Alice) Yu University of Tasmania Yunyao Liu Monash University Yuriko Nakao Kansai University Zahir Ahmed Auckland University of Technology Zahirul Hoque RMIT University Zhengqi Guo University of Auckland Zhiyuan Tan The University of Sydney