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The nexus between Environmentalism and NGO Accountability can be established through different and diverse contexts. This edition of the journal examined these different contexts in the 6 different articles published in the edition. Taken together, the articles examined issues such as the work NGOs do and how they account for such in Africa, the Asian region and the global economies. The authors did this using differing theoretical perspectives and concepts. These range from use of the stakeholder salience theory, downward accountability perspective, sustainability, holistic integrated framework and critical study analysis within the context of the developing, continental and global economies. Others include the impact of NGOs on vulnerable communities and the need for environmental footprint accountability and disclosure. The edition is a compendium of information on these various themes which promises to be very useful in understanding these issues.

This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complimentary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum but this relationship is fraught with challenges, linked to each party’s competing interests. This paper examines how an environmental NGO operating in a developing country manages such challenges.

A longitudinal case study, from 2017–2022, based on semi-structured interviews and documentary analysis, with the main periods of field work in 2017 and 2020.

We unravel nuanced dynamics of accountability within an NGOs collaborative ecosystem. Our findings reveal a web of interlinked obligations and expectations, strategically adopted to reconcile environmental and CSR logics fostering trustworthy partnerships with firms. Despite aiming for transformative change, the NGO made gradual initiatives, to meet the challenges of fostering systemic change in developing nations. Institutional logics of professionalism and development allowed NGO members avoid mission drift and realign upward accountability relations into lateral ones.

The study provides insight into successful NGO-corporate partnerships and illustrates how accountability is negotiated, upheld, and reconceptualized in such collaborations.

The primary objective of this paper is to explore how space organizations can incorporate children and imagination in their accountability-based accounting and decision-making processes.

This study centers on stakeholder engagement with children, specifically examining the drawing competition associated with the CHaracterising ExOPlanet Satellite (CHEOPS) space exploration mission. We employ a multidimensional research design consisting of both an interpretive approach to the 2,748 space-related drawings submitted by children across Europe to the CHEOPS drawing competition in 2015 and a content analysis of 46 media releases published by ESA and the University of Bern, the key partners of the CHEOPS mission.

Our analysis of the children’s drawings and the CHEOPS media releases indicates that the related organizations account for some of the children’s visions and imaginations, but shortcomings exist in addressing the ethical and space environmental concerns related to space exploration. We explore implications for the space accounting agenda by applying the critical dialogic accountability framework proposed by Dillard and Vinnari (2019), which allows for a discussion on an outline for action by incorporating intergenerational equity (Thomson et al., 2018) and moral imagination (Werhane, 1999).

This study offers a novel exploration of a largely overlooked yet crucial stakeholder group: children. By focusing on their unique perspectives and imaginative capabilities, the paper brings forth the voices of those who will inherit the future of space exploration. Employing children’s drawings as a medium of symbolic communication, this research study offers fresh insights into their perceptions, particularly relevant to space accounting. This innovative approach not only enriches the literature on stakeholder engagement and accountability but also provides space organizations with valuable guidance on fostering inclusivity and ensuring that the interests of future generations are considered in decision-making processes.

This study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for the proxy advisory (PA) industry in Europe.

This qualitative study uses archival documents from three consecutive regulatory consultations and 16 interviews with key stakeholders. It analyzes how different stakeholder groups (i.e. PA firms, investors, issuers and the regulator) perceive and mobilize the elements of PA firms’ role to construct the accountability regime’s boundaries (accountability problem and action, and users and providers of accounts).

This study shows how PA firms, investors, issuers and the regulator refer to the perceived motives behind PA firms’ activities to construct an accountability problem. The regulator accepted the motives of an information intermediary for PA firms’ role and required PA firms to develop a corresponding accountability action: a code of conduct. PA firms involved in developing the code of conduct formalized who is accountable to whom by aligning this accepted motive with their activities, relationships, and resources into a common role.

The study highlights how aligning role elements to reflect PA firms’ common roles enables the construction of an accountability regime that stakeholders accept as a means of regulation. Analyzing the role elements offers insights into the development and functioning of accountability regimes that rely on self-regulation. We also highlight the role of smaller regional firms in helping shape transnational accountability regimes.

This study attempts to answer the question: “how are the two drivers, accountability focus and organizational learning, independently and interactively associated with public agencies’ proactive policy orientation?” The first driver is the multiple accountabilities that public agencies pursue: (1) bureaucratic, (2) legal, (3) professional and (4) political. The second driver is the organizational learning activities of public agencies: (1) socialization, (2) externalization, (3) combination and (4) internalization.

For data, 800 respondents from the public agencies in South Korea were surveyed.

The analysis provided several findings: (1) the discretionary accountabilities (professional and political) have a greater positive influence on the proactive policy orientation; (2) the conventional accountabilities (legal and bureaucratic) tend to have negative impacts on the proactive policy orientation and (3) among the four types of accountability, legal accountability can be more significantly complemented by organizational learning activities, which can enable both visionary and realistic administration in a balanced manner.

This study provides a unique insight on how organizational proactivity can be ensured through the interactions of organizational accountabilities and organizational learning.

This article conceptualizes and constructs a comprehensive framework that can better help to answer that question – Who is accountable for social and public problems? – theoretically and practically.

Tracing the drivers behind two phenomena “accountability hole” and “accountability black hole”, stemming from “pushing power game” and “pulling power game”, respectively, this study considers (1) the three actors of society: citizens (civil society), corporations (market) and civil servants (government), and (2) the principal-agent relationship between the three actors in the face of social and public problems. As a result, the 4CAs framework that contains the three actors’ collaborative accountabilities to one another is presented.

The 4CAs model emphasizes (1) all three actors function as agents that are accountable to one another, (2) collaborative accountability beyond collaborative governance and (3) repowering citizens and corporations beyond just empowering them, i.e. returning their inherent rights and obligations to serve one another.

The 4CAs model may function as a descriptive and prescriptive lens through which the trilemma between market failure, government failure and citizen failure can be re-assessed and balanced. The model can also be used as a set of indicators for assessing and helping a society to better resolve the social and public problems collectively.

This paper seeks to provide a multi-theoretical explanation of the living practice of a public entity found in Uganda, an African developing country, which successfully enhanced public accountability.

A qualitative narrative enquiry through storytelling was used to portray the practices of public accountability. The perceptions of various individuals were obtained using in-depth interviews, from which a coherent story structured under the themes of context, actions, results and lessons was obtained.

Findings show that public entities that put in place oversight mechanisms and management structures, involve stakeholders and create an ethical work climate enhance public accountability. The results further show that the integration of theories (agency, stewardship, stakeholder and ethical work climate) promotes public accountability.

In terms of limitations and areas for future research, the study has been conducted on a single city authority to explain public accountability. Perhaps there is a need to conduct similar studies with other city authorities or a combination of organizations. The study has used a qualitative methodology through narrative enquiry to explain public accountability. Future studies can use a quantitative methodology, more so to test the proposed conceptual model of public accountability. Despite the study limitations, the results of this study remain relevant.

This study uses the positive story of a public entity from a developing country that successfully practiced public accountability. Consequently, from a practical perspective, the findings of this study can be used as a benchmark for promoting effective public accountability practices, especially in developing countries across the globe, where public accountability has proven to be a challenge. Furthermore, governments in developing countries can also use the study findings to strengthen public accountability policies in their respective countries.

The study suggests that enhancement in public accountability practice requires an approach that brings together a multiplicity of factors. The study affords public accountability practitioners an opportunity to replicate the successful accountability practices from the story. When public accountability is enhanced, service delivery in terms of social services by the public organizations is likely to improve, leading to better quality of life in the communities served.

The study is novel in its use of a positive story that depicts an entity from a developing country that successfully enhanced public accountability. To explain this phenomenon, the study uses a multi-theoretical approach, unlike prior studies.

Firms and their executives need to recognize the political complexity of accountability demands, so that they are prepared by training to recognize the signs of change, analyze the strength of the forces behind various and often competing demands, and devise a response that is not only responsive to valid and strongly supported demands, but consistent with their organization's mission and ethic of responsibility toward broader publics and the public‐spirited values that we should all share. This paper aims to investigate these issues

The paper identifies seven types of accountability mechanisms and considers their applicability to multinational corporations.

The paper finds that, to be able to respond quickly and effectively, firms need to be linked institutionally with advocacy groups as well as other firms, so that they get information about demands in a timely fashion and are able to communicate with the relevant actors to devise responses.

The paper gives an overview about different types of accountability in global governance and discusses how firms could face the challenges of complex accountability demands.