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Purpose: The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang. Design/methodology/approach: Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content. Findings: In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context. Practical implications: The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts. Originality/value: The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

Purpose: The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vistheir professional identity with a particular focus on two elements of postcolonial theory, hybridity and diaspora. Design/methodology/approach: A qualitative methodological framework was employed. Semi-structured interviews were conducted with 18 participants about their perceptions of their professional identity and their professional experiences both within and outside Sierra Leone. Findings: The current professionalisation process is conceptualised as a postcolonial third space where hybrid professional accountants are constructed. Professional hybridity blurs the local/global praxis being positioned as both local and global accountants. Participants experience difficulty “fitting into” the local accountancy context as a consequence of their hybridisation. As such, a diaspora effect is induced which often culminates in emigration to advanced countries. The paper concludes that although the current model engenders emancipatory social movements for individuals through hybridity and diaspora, it is nonetheless counterproductive for Sierra Leone’s economic development and the local profession in particular. Research limitations/implications: This study has significant implications for understanding how the intervention of global professional bodies in developing countries shapes the professionalisation process as well as perceptions and lived experiences of chartered and aspiring accountants in these countries. Originality/value: While extant literature implicates the legacies of colonialism/imperialism on the institutional development of accountancy (represented by recognised professional bodies), this paper employs the critical lens of postcolonial theory to conceptualise the lived experiences of individuals who are directly impacted by such institutional arrangements.

Drawing on Bourdieu, this paper begins from the assumption that significant progress in developing the ethical proclivities of accountants and business people more generally requires greater understanding of, and engagement with, the way business and accounting is experienced by pupils within their primary and secondary education. The paper draws on interviews with teachers, student group observations and a large questionnaire survey, in order to critically explore three broad questions. Firstly, what broader policy agendas are impinging on the way business and accounting is being constructed within secondary schools in Scotland? Secondly, how do teachers of business and accounting view the broader social and ethical dimensions of their subject? And thirdly, what is the impact of both the broader policy agendas and teacher's perspectives on the way accounting and business are constructed and experienced by students from different socio-economic backgrounds? The paper concludes with a call for greater critical engagement in policy agendas in primary and secondary education.

This paper considers the rationale for, and nature of, continuing professional education (CPE) within accountancy. Knowledge obsolescence, continuing legitimation of the licence to practice and professionalism have influenced the growth of CPE, as have economic, social, legal and political concerns in the U.K. Common features of CPE as currently operated are the degree of latitude in what can be classified as CPE, issues of relevance and competence and differential requirements for accountants working in different areas. An examination of an alternative approach to CPE concentrates on the relationship between theory and practice and the notion of the reflective practitioner. The paper concludes that, while recent trends have forced the profession to reassess CPE, present requirements suggest an ambivalent attitude. The profession needs to consider why CPE is required, how it is to be implemented and the underlying implications of the approach adopted.