Intergenerational accountability in the times of just transitions
| dc.contributor.author | Scobie, Matthew | |
| dc.contributor.author | Norris, Eleanor | |
| dc.contributor.author | Willson, Holly | |
| dc.date.accessioned | 2024-12-05T21:18:33Z | |
| dc.date.available | 2024-12-05T21:18:33Z | |
| dc.date.issued | online-publication-date | |
| dc.description.abstract | This study explores the concept of intergenerational accountability to address the grand challenge of a just transition. Intergenerational accountability extends the notion of accountability for the other to include future generations in ways that avoid the trap of long-termism and delayed action. Design/methodology/approach: We follow a critical qualitative case study approach with an Indigenous community in a settler colony. Sources of empirical materials include semi-structured interviews and documentary reviews, analysed abductively through thematic analysis. Findings: Intergenerational accountability extends the notion of accountability for the other temporally by including future generations. Indigenous temporalities offer a way to address concerns that accountability to distant future generations could delay the urgency to act now. Findings suggest that the “eternal present”, where aspirations of ancestors and obligations to descendants coalesce into a contemporary obligation, has the potential to help confront the climate crisis. However, the ability to actively practice these understandings is constrained by commercial “best practice” and the colonial state. These constraints necessitate struggles for Indigenous self-determination that also exist in the eternal present. Originality/value: We extend the concept of accountability for the other to include future generations, but avoid the trap of long-termism delaying action through the eternal present of Indigenous temporalities. However, these temporalities are constrained, so struggles for Indigenous self-determination become closely intertwined with struggles for a just transition. | |
| dc.identifier.citation | Scobie M, Norris E, Willson H Intergenerational accountability in the times of just transitions. Accounting, Auditing & Accountability Journal. | |
| dc.identifier.doi | http://doi.org/10.1108/aaaj-04-2024-7046 | |
| dc.identifier.issn | 0951-3574 | |
| dc.identifier.uri | https://hdl.handle.net/10092/107750 | |
| dc.language | en | |
| dc.publisher | Emerald | |
| dc.rights | Copyright © 2024, Emerald Publishing Limited | |
| dc.rights.uri | http://hdl.handle.net/10092/17651 | |
| dc.subject | intergenerational accountability | |
| dc.subject | Indigenous temporalities | |
| dc.subject | self-determination | |
| dc.subject | grand challenges | |
| dc.subject | just transition | |
| dc.subject.anzsrc | 35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350107 - Sustainability accounting and reporting | |
| dc.subject.anzsrc | 35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350101 - Accounting theory and standards | |
| dc.subject.anzsrc | 35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350102 - Auditing and accountability | |
| dc.subject.anzsrc | 45 - Indigenous studies::4511 - Ngā tāngata, te porihanga me ngā hapori o te Māori (Māori peoples, society and community)::451101 - Te mahi kaute o te Māori (Māori accounting) | |
| dc.subject.anzsrc | 45 - Indigenous studies::4511 - Ngā tāngata, te porihanga me ngā hapori o te Māori (Māori peoples, society and community)::451107 - Te kāwana ā-hapori, whakatau take hoki o te Māori (Māori community governance and decision making) | |
| dc.subject.anzsrc | 45 - Indigenous studies::4511 - Ngā tāngata, te porihanga me ngā hapori o te Māori (Māori peoples, society and community)::451117 - Te whakahaere o te Māori (Māori management) | |
| dc.subject.anzsrc | 35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350701 - Corporate governance | |
| dc.subject.anzsrc | 35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350702 - Corporate social responsibility | |
| dc.subject.msh | Tikanga tuku iho | Values::Mana::Mana whakahaere | Governance | |
| dc.subject.msh | Taiao | Ao nui; Environment; History, Natural; Natural history; Nature; World::Whanake taiao | Environmental sustainability; Sustainability, Environmental | |
| dc.subject.msh | Ohaoha | Economics::Umanga | Business::Mahi kaute | Accounting | |
| dc.title | Intergenerational accountability in the times of just transitions | |
| dc.type | Journal Article | |
| uc.college | UC Business School | |
| uc.department | Management, Marketing and Tourism | |
| uc.department | Ngai Tahu Research Centre | |
| uc.department | Department of Accounting and Information Systems |