This paper examines the impact of inflation on financial reporting and explores how inflation accounting can improve the reliability of financial statements. In high-inflation economies like Türkiye, inflation distorts financial information by affecting asset valuations, depreciation calculations, and tax assessments—ultimately leading to inaccurate analyses and suboptimal decisions. These distortions undermine transparency, comparability, and fiscal discipline. The paper identifies major challenges in inflation accounting, such as the failure to reflect fair values and improper cost allocation, and proposes practical remedies including price-index adjustments, asset revaluation, revised depreciation methods, and tax system reforms. Implementing these measures can help firms present more accurate, comparable, and decision-relevant financial information. Overall, the study underscores the critical role of inflation-adjusted accounting practices in ensuring financial clarity and supporting sound economic decision-making in inflationary contexts.

Purpose: This community service program aimed to improve students’ accounting literacy and practical skills in general ledger posting and trial balance worksheet preparation at SMAN 2 West Jakarta. The program was designed to bridge the gap between theoretical accounting learning in school and practical competencies required in the workplace. Method: The activity was conducted at SMAN 2 West Jakarta on May 13, 2026, for students of Class XI-4. The intervention involved accounting education, hands-on practice, case-based simulations, and digital evaluation using Quizziz and Google Forms. The training covered the concepts, functions, and procedures of posting transactions to the general ledger and preparing trial balance worksheets. Results and Discussion: Prior to the intervention, students had limited practical understanding of the accounting cycle, particularly in general ledger posting and trial balance worksheet preparation. The activity was implemented in chronological order: introduction, pre-test, material presentation, guided practice, post-test, and participant satisfaction evaluation. The results showed improved student understanding, with a post-test average score of 81. Participants also demonstrated increased engagement, motivation, and ability to complete accounting practice exercises with guidance. Implications: This program helped strengthen students’ basic accounting competencies and work readiness. Future community service programs should provide longer training and cover a broader range of accounting topics, including financial statement preparation, tax literacy, digital finance, and sustainability reporting.

The needs of people experiencing homelessness (PEH) are at a modern high, yet health-promotion programs typically operate from clinic-based models that do not reliably reach unsheltered settings. Street engagement, conducted with community partners, can support access to basic needs, trust-building, and continuity of care. We present the BRIDGE framework (Build trust, Rapidly assess, Identify needs, Direct connections, Guide handoffs, Evaluate follow-up), distilled from sustained community outreach with PEH in Milwaukee, Wisconsin, integrating harm-reduction, trauma-informed communication, and warm handoffs through practical tools (approach scripts, packing lists, and safety checklists). We collect feasible process indicators (e.g. number of contacts, referrals initiated, and successful connections) and provide a flow figure and protocol table to guide action. Embedded vignettes from multiple perspectives provide implementation context. BRIDGE operationalizes equitable health promotion for street engagement centered on ethics, safety, and trust and can be adopted by health departments, academic programs, and community partners to systematize outreach and strengthen continuity of care. A clear, replicable framework with minimal metrics can elevate street engagement beyond goodwill to accountable practice that advances health equity.

ABSTRACT Despite policy commitments to inclusive and student-centered education, public primary schooling in Bangladesh remains shaped by centralized curricula, examination pressures, and deficit-oriented views. In this educational framework, the focus is on students’ deficits rather than their strengths. Guided by the funds of knowledge (FoK) framework, this qualitative study explores how primary school teachers identify students’ home- and community-based knowledge, how they perceive it, and how they view the potential of FoK-informed pedagogy. Semi-structured interviews were conducted with 10 government primary school teachers from rural and urban schools across four districts, and data were analyzed thematically. Findings show that students bring diverse FoK, including caregiving, cooking, agricultural work, craftsmanship, creative and performing arts, and physical skills developed through everyday family and community participation. Teachers primarily learned about these resources through classroom discussion, observation, limited home visits, and mothers’ assemblies. Although teachers viewed FoK as highly beneficial for enhancing engagement, confidence, and learning, its classroom enactment was constrained by rigid curricula, exam-oriented accountability, time pressures, and deficit-oriented institutional practices. The study highlights a gap between teachers’ recognition of students’ strengths and their pedagogical use, shaped largely by structural and policy conditions.

ABSTRACT The concept of flourishing has received little attention in accounting research to date, where it has primarily been considered in terms of organisational flourishing, or profitability, and to a lesser extent, in relation to humans (see [Bebbington, J. (2021), “The foundations of environmental accounting”, Bebbington, J., Larrinaga, C., O’Dwyer, B., & Thomson, I. (Eds), Routledge Handbook of Environmental Accounting, Routledge]). A recent accounting definition positions accounting as enabling the flourishing of organisations, people, and nature [Carnegie, G., L. Parker, and E. Tsahuridu. 2021. It’s 2020: What is Accounting Today? Australian Accounting Review 31, no. 1: 65–73]. Here, flourishing of nature refers not only to species and ecosystems, but also extends to the flourishing of individual animals [Powell, L. (2026), “The role of accounting in enabling the flourishing of nature: opportunities and challenges”, Accounting, Auditing & Accountability Journal, Vol. 39 No. 3–4]. The Capabilities Approach to flourishing relates to opportunities for one to exercise their innate capabilities, or substantive freedoms, that are central to a flourishing life [Nussbaum, M.C. 2018. Working with and for Animals: Getting the Theoretical Framework Right. Journal of Human Development and Capabilities 19, no. 1: 2–18. Nussbaum, M. C. (2023), Justice for animals: Our collective responsibility, Simon & Schuster, New York.]. Originally developed in relation to human flourishing, the Capabilities Approach has since been extended to encompass flourishing of sentient nonhuman animals. This Special Issue explores the concept of animal flourishing in the context of accounting and accountability. The Special Issue examines if/how accounting practices could shape conditions for animal flourishing, how such flourishing could be accounted for, and organisational accountability for animal flourishing. We propose a range of suggestions for further research in this area that have the potential to offer important contributions in making animals visible within accounting [Vinnari, E., and M. Vinnari. 2022. Making the invisibles visible: Including animals in sustainability (and) accounting. Critical Perspectives on Accounting 82: 102324].

Purpose: The purpose of this study is to investigate the relationship between the implementation of cloud accounting and the perceived quality of electronic accounting disclosure as perceived by accounting and finance professionals and academicians. The rationale is to fill the gap of empirical evidence on the relationship between cloud-based accounting systems and disclosure quality from a multi-stakeholder perspective. Design/Methodology/Approach: The study uses a two-phase design. Initially, a descriptive approach is employed to conceptualise cloud accounting (execution of accounting functions and data management by means of cloud platforms) and electronic accounting disclosure quality (digital distribution of accounting data with a focus on user-perceived quality). Second, a cross-sectional survey is conducted among accounting and finance practitioners and academics. The data collected are coded and analysed using SPSS software (Version 28). JASP is used to test the statistical association between the use of cloud accounting and the quality of electronic disclosure. Findings: The results show a significant positive association between the implementation of cloud accounting and the perceived quality of electronic accounting disclosures. However, the findings show an association rather than a causal relationship, as the survey data are cross-sectional and are based on the subjective views of the participants. But the greater reported use of cloud accounting is associated with greater perceived quality of electronic disclosure by the surveyed professionals and academics. I Practical Implications: Organisations that are considering or that currently use cloud accounting may expect to see improvements in the perceived quality of their electronic disclosures. In turn, this can improve transparency, stakeholder trust and the utility of decision making. These results also add to the literature by informing accounting practitioners and standard-setters of the potential non-financial benefits of cloud adoption. Academics and trainers can use these insights to adapt curricula to changing digital practices. Originality/Value: This study provides new empirical evidence in favour of a positive association between cloud accounting use and the quality of electronic disclosure. Its unique contribution is to bring together the perspectives of professional accountants and academic researchers, two groups rarely sampled together. The findings provide a particular evidence-based perspective on the use of cloud-based accounting practices and disclosure outcomes, while openly admitting the limitations of cross-sectional data.

This study aimed at looking at the impact of environmental policy instruments on green accounting in North-West Nigeria. The study was motivated by the emerging environmental challenges, poor compliance to environmental regulations and the need to have effective policy mechanisms for environmental sustainability. In particular, the study examined the impact that environmental regulation, environmental taxation, environmental tax shifting and voluntary methods have on green accounting practices. A mixed method research design was applied with primary and secondary sources of data. Secondary data were from selected Organizations in North-West Nigeria for the period 2012-2024 analyzed using panel data techniques, while primary data were collected using structured questionnaires to relevant stakeholders and analyzed using multiple regression analysis. The results of the primary data showed that environmental regulation had a positive and significant effect (β = 0.345, p < 0.001), environmental tax shifting had a positive and significant effect (β = 0.171, p = 0.004), and voluntary approaches had a positive and significant effect (β = 0.115, p = 0.021). But, a negative, yet statistically non-significant relationship between environmental taxation and green accounting was found (β = −0.112, p = 0.051). The model explained 14.9% of the variation in green accounting practices (Adjusted R² = 0.149) and was statistically significant overall (F = 18.454, p < 0.001). Likewise, the results of the secondary data analysis revealed that environment regulation had a positive and significant impact on environmental sustainability accounting (β = 0.444, p = 0.019) while pollution abatement activities had a negative significant effect (β = −1.156, p = 0.001). The study concludes that environmental regulation, environmental tax shifting and voluntary environmental initiatives are important factors that influence the adoption of green accounting practices in North-West Nigeria while environmental taxation has not yet proven to be effective. The study calls for greater enforcement of environmental laws and more widespread environmental tax transfers, more promotion of voluntary environmental measures, and better environmental tax regimes to support environmental accountability and sustainability reporting.

Building smart prisons: Developing a context-specific digital transformation framework for Indonesia

Universities in Aotearoa generate and hold large volumes of research data, including increasing amounts of Māori data shaped by Vision Mātauranga. Yet practice around Māori Data Sovereignty (MDSov) remains uneven, with commitments often aspirational rather than operational. This article assesses how Tiriti‐led institutions are upholding the mana and mauri of Māori data as taonga and identifies how bureaucratic inertia maintains the gap between policy signals and everyday research practice. Using a data ecosystem lens, we consider the roles of actors, stakeholders and Māori as rightsholders across the research lifecycle. A case study of Waipapa Taumata Rau highlights both progress and fragmentation. We synthesise recent Māori and Indigenous data governance developments and propose practical steps to shift from voluntary alignment to accountable practice. We argue that meaningful implementation of Māori Research Data Governance is necessary for universities to act as kaitiaki and ensure Māori benefit from data use and reuse.

The growing importance of environmental, social and governance (ESG) factors in corporate reporting and enterprise management increases the need to integrate sustainability-related information into accounting systems. At the same time, existing accounting practices remain predominantly focused on financial indicators, while ESG-related data are often generated outside the accounting framework. Such fragmentation reduces the consistency of financial and non-financial information and complicates the analytical use of sustainability-related disclosures for managerial decision-making. In the context of this study, information asymmetry is interpreted as the inconsistency and fragmentation between financial and sustainability-related information available to enterprise stakeholders. The reduction of information asymmetry is considered conceptually through improving the consistency, traceability and analytical structuring of ESG-related data within accounting processes rather than through quantitative measurement. The purpose of this study is to theoretically substantiate an approach to integrating ESG indicators into enterprise accounting systems in order to improve the analytical usefulness of accounting information and support the reduction of information asymmetry between enterprises and stakeholders. The study has a conceptual and methodological character and is based on the analysis of IFRS Sustainability Standards, GRI Standards, and contemporary approaches to sustainability accounting and integrated reporting. The study does not include empirical testing of the proposed accounting model and is limited to the conceptual substantiation of ESG integration mechanisms within accounting systems. Therefore, the proposed relationships between ESG integration, information asymmetry and financial effects should be interpreted as theoretical assumptions requiring further empirical verification. The methodological basis of the research includes methods of comparative analysis, systematisation, scientific abstraction, synthesis and modelling. The study identifies the limitations of existing accounting practices regarding the reflection of ESG-related components and substantiates the necessity of transforming accounting into an integrated information environment combining financial and non-financial data. The paper proposes an approach based on the expansion of analytical accounting through ESG-related attributes and classification categories without modifying the synthetic structure of accounting accounts. The proposed model enables the identification and accumulation of sustainability-related information within accounting processes and theoretically supports greater consistency between financial and ESG-related disclosures. The study suggests that the integration of ESG indicators into accounting systems may contribute to improving the transparency and analytical usefulness of reporting information, strengthening the informational basis for sustainability-oriented management decisions, and supporting more structured assessment of sustainability-related risks within enterprise management systems.

Unpacking hospital accreditation systems through a governmentality lens

Management accounting practices transfer to foreign subsidiaries in multinational corporations: a Brazilian case

ABSTRACT This study explores the perceptions of accounting professionals in the United Arab Emirates regarding the importance of integrating data analytics into accounting education to enhance graduate employability. Using Q methodology, 97 professionals evaluated 35 statements across three themes: data analytics knowledge and awareness, curriculum content, and data-analytics skills and competencies. The analysis, conducted with KenQ Analysis Desktop Edition software, revealed a strong awareness among professionals of the critical role data analytics plays in modern accounting practice. The findings indicate broad support for embedding specific topics in accounting curricula, particularly data structure/data warehouses, data governance, business intelligence tools, data mining and predictive modeling, regression analysis, and Excel-based techniques such as formulas, filtering, sorting, and lookups. Respondents also emphasized practical competencies in capturing, disseminating, aggregating and integrating data, and applying descriptive, predictive, and prescriptive analytics. The study offers valuable guidance for accounting educators and curriculum designers by emphasizing the need to revise both the content and the delivery of accounting education to meet evolving industry demands. It highlights the necessity of equipping graduates with data-driven competencies that align with the accounting profession’s digital transformation. The study provides evidence-based insights into how accounting professionals prioritize data-analytics knowledge and awareness, curriculum content, and skills.

This paper provides a comparative analysis of forensic accounting practices in detecting fraudulent financial activities across different regulatory environments. The study examines five key regulatory frameworks which were the Sarbanes-Oxley Act (USA), the Bribery Act 2010 (UK), the General Data Protection Regulation (EU), the Anti-Unfair Competition Law (China), and the Clean Company Act (Brazil). By analyzing enforcement actions, compliance trends, and notable case studies over the past decade, the research investigates the effectiveness and challenges of forensic accounting in various regulatory contexts. The findings reveal significant differences in the detection and prevention of financial fraud, influenced by the stringency and scope of the regulations. The study emphasizes the need for robust regulatory frameworks, continuous professional development, and the adoption of advanced technologies to enhance forensic accounting practices. The paper concludes with recommendations for policymakers and practitioners to strengthen regulatory measures and promote global best practices in forensic accounting.

This study aims to analyze the optimization of Microsoft Excel usage in accounting systems for the preparation of financial statements to support the going concern assumption. The method used is a qualitative approach based on a literature review, employing descriptive-interpretive analysis through thematic synthesis of relevant literature. The results of the study indicate that the optimization of Excel features such as logical functions, automatic calculations, and structured templates can enhance the efficiency, accuracy, and timeliness of financial statement preparation. The quality of the information produced contributes to the transparency and credibility of the reports used in assessing business continuity. Excel supports the analysis of financial indicators such as leverage and financial distress that influence the going concern opinion. The application of Excel still requires internal controls to minimize input errors. Excel serves as a strategic tool in improving the quality of financial reporting and supports a more systematic evaluation of business continuity in modern accounting practice.

Service delivery in Kenya’s county referral hospitals remains uneven despite ongoing reforms aimed at strengthening fiscal discipline and governance. Financial accountability practices, particularly transparency, compliance with financial regulations, and adherence to reporting standards, play a critical role in enhancing institutional performance. These practices are primarily underpinned by Agency Theory, which explains the need for oversight mechanisms to align the actions of hospital management (agents) with public and government expectations (principals), thereby preventing the misuse of resources and enhancing accountability. This perspective is reinforced by Institutional Theory, which emphasizes adherence to regulatory frameworks and norms, and Total Quality Management Theory, which links accountability processes to continuous improvement and service quality. This study examined the influence of financial accountability practices on service delivery in Level 5 county referral hospitals in Kenya, while also evaluating the moderating influence of leadership styles. A descriptive and quantitative research design was adopted. The target population comprised all 47 county referral hospitals, stratified across Kenya’s eight administrative regions. A sample of 148 respondents from hospital management teams was selected using stratified random sampling. Data were collected using structured questionnaires, and the questionnaires' validity and reliability were confirmed through pilot testing, expert review, and Cronbach’s alpha. Data analysis involved descriptive statistics, Pearson correlation, and multiple regression, complemented by diagnostic tests. Findings revealed that financial accountability practices significantly influence service delivery outcomes, with leadership styles strengthening this relationship. The study concluded that robust accountability frameworks, reinforced by effective leadership, are essential for enhancing service delivery quality in county referral hospitals.

Donation-based non-profit organizations require a robust accountability system to maintain public trust and maintain the institution's sustainability. The Child Welfare Institution (LKSA) relies heavily on public donations to fund childcare, education, and development programs. Following the COVID-19 pandemic, the uncertainty of government assistance has increased reliance on individual donors, making accountability for donation receipts and management even more crucial. This study aims to analyze the implementation of accountability for donation receipts and management at LKSA Robbani Singosari, Malang Regency. The study used a qualitative descriptive approach, collecting data through in-depth interviews, observations, and documentation studies of financial records and activity reports. The results indicate that LKSA Robbani has implemented routine recording of donation receipts, e-receipt issuance, internal financial documentation, and publication of activity reports through social media. However, limitations remain in the preparation of structured and standardized periodic financial reports. Strengthening the reporting system and improving transparency mechanisms are recommended to increase donor trust and the institution's sustainability. This study contributes to the development of accountability practices in donation-based social institutions.

Artificial intelligence (AI) is rapidly reshaping critical care through predictive analytics, intelligent monitoring and decision-support tools. While these innovations may enhance early detection and workflow efficiency, they also raise professional questions about transparency, explainability, data bias, accountability and the preservation of compassionate, human-centred care. Critical care nurses, positioned at the bedside where AI outputs are interpreted and enacted, experience these tensions directly, yet their lived experiences remain underexplored. To explore critical care nurses' lived experiences of clinical judgement in AI-supported care, focusing on how innovation influences professional integrity, ethical accountability and human-centred practice. A qualitative phenomenological study was conducted at King Faisal University Health Care settings in Saudi Arabia. Semi-structured, in-depth interviews were undertaken with critical care nurses who routinely interacted with AI-supported clinical systems. Data were analysed using reflexive thematic analysis informed by Braun and Clarke's six-phase framework. The study followed the Standards for Reporting Qualitative Research (SRQR). Sixteen nurses participated. Four interconnected themes were identified: (1) Balancing algorithmic input and professional judgement, where AI was valued as a prompt for vigilance but required contextual interpretation rather than automatic compliance; (2) Instinct informed by experience, describing embodied and situational knowing that nurses perceived as essential when AI outputs did not capture patient complexity; (3) Ethical weight and accountability, reflecting heightened responsibility and concern about scrutiny when following or overriding AI recommendations; and (4) Preserving human-centred care, highlighting deliberate efforts to protect relational nursing roles, patient-family communication and professional identity amid technology-dense workflows. Nurses experienced AI as transforming the conditions of clinical judgement rather than replacing it. Innovation was welcomed when it supported early recognition and prioritisation, but nurses emphasised that integrity in AI-supported care depends on maintaining professional discretion, ethical accountability and human-centred values. Implementing AI in critical care should include governance and education that strengthen nurses' critical appraisal of AI outputs, clarify accountability and support transparent, explainable systems. These steps can help ensure AI's impact enhances safety and efficiency without eroding human-centred critical care nursing.

The purpose of this study is to examine the effects of green accounting, thin capitalization, and sustainability reporting on financial reporting transparency, and to determine the moderating role of profitability in these relationships. This research uses a quantitative approach with an explanatory design based on panel data from industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Data were analyzed using EViews 12 with panel regression to test six hypotheses. The results show that green accounting has a positive and significant effect on financial reporting transparency, while thin capitalization has no significant effect. In contrast, sustainability reporting has a negative and significant effect on transparency. Profitability is found to weaken the relationship between green accounting and financial transparency but strengthen the relationship between sustainability reporting and financial transparency. These findings highlight the importance of integrating environmental accounting and responsible disclosure practices to enhance the credibility, accountability, and transparency of corporate financial reports in Indonesia’s industrial sector.

This study examines the effect of green accounting, green intellectual capital, carbon emission disclosure, and tax risk on firm value in manufacturing firms listed on the IDX during 2021–2024. The research uses secondary data from annual and sustainability reports and applies panel data regression with the Random Effect Model. The results show that green accounting and green intellectual capital significantly affect firm value, while carbon emission disclosure and tax risk do not show a significant effect. Collectively, all variables significantly influence firm value. Overall, the findings indicate that environmental accounting practices and green-based intellectual capital contribute to improving firm value, whereas carbon disclosure and tax-related risk are not yet major determinants in investor valuation decisions.