Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals
Purpose The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development. Design/methodology/approach A qualitative a...
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cremerald:10.1108/medar-04-2023-1986 2024-06-09T07:45:59+00:00 Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals Pupovac, Sanja Nikidehaghani, Mona 2024 http://dx.doi.org/10.1108/medar-04-2023-1986 https://www.emerald.com/insight/content/doi/10.1108/MEDAR-04-2023-1986/full/xml https://www.emerald.com/insight/content/doi/10.1108/MEDAR-04-2023-1986/full/html en eng Emerald https://www.emerald.com/insight/site-policies Meditari Accountancy Research ISSN 2049-372X 2049-372X journal-article 2024 cremerald https://doi.org/10.1108/medar-04-2023-1986 2024-05-15T13:23:50Z Purpose The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development. Design/methodology/approach A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al. ’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al. ’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal. Findings A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives. Originality/value This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions. Article in Journal/Newspaper First Nations Emerald Meditari Accountancy Research |
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Emerald |
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cremerald |
language |
English |
description |
Purpose The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development. Design/methodology/approach A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al. ’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al. ’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal. Findings A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives. Originality/value This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions. |
format |
Article in Journal/Newspaper |
author |
Pupovac, Sanja Nikidehaghani, Mona |
spellingShingle |
Pupovac, Sanja Nikidehaghani, Mona Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals |
author_facet |
Pupovac, Sanja Nikidehaghani, Mona |
author_sort |
Pupovac, Sanja |
title |
Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals |
title_short |
Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals |
title_full |
Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals |
title_fullStr |
Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals |
title_full_unstemmed |
Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals |
title_sort |
sustainable development and first nations values: a multidimensional accounting approach for mining proposals |
publisher |
Emerald |
publishDate |
2024 |
url |
http://dx.doi.org/10.1108/medar-04-2023-1986 https://www.emerald.com/insight/content/doi/10.1108/MEDAR-04-2023-1986/full/xml https://www.emerald.com/insight/content/doi/10.1108/MEDAR-04-2023-1986/full/html |
genre |
First Nations |
genre_facet |
First Nations |
op_source |
Meditari Accountancy Research ISSN 2049-372X 2049-372X |
op_rights |
https://www.emerald.com/insight/site-policies |
op_doi |
https://doi.org/10.1108/medar-04-2023-1986 |
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Meditari Accountancy Research |
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1801375657650814976 |