气候变化领域集成服务门户(CCPortal): Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals

CCPortal

DOI	10.1108/MEDAR-04-2023-1986
	Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals
	Pupovac, Sanja; Nikidehaghani, Mona
发表日期	2024
ISSN	2049-372X
EISSN	2049-3738
英文摘要	PurposeThe 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/approachA 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.FindingsA 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/valueThis 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.
英文关键词	Extractive industry; Sustainability; Indigenous; Mining; Climate change; Human rights
语种	英语
WOS研究方向	Business & Economics
WOS类目	Business, Finance
WOS记录号	WOS:001161764400001
来源期刊	MEDITARI ACCOUNTANCY RESEARCH
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/298650
作者单位	University of Wollongong
推荐引用方式 GB/T 7714	Pupovac, Sanja,Nikidehaghani, Mona. Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals[J],2024.
APA	Pupovac, Sanja,&Nikidehaghani, Mona.(2024).Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals.MEDITARI ACCOUNTANCY RESEARCH.
MLA	Pupovac, Sanja,et al."Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals".MEDITARI ACCOUNTANCY RESEARCH (2024).