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Purpose: The essay is concerned with the redefinition of accounting as a multidimensional technical, social, and moral practice to enable the flourishing of organisations, people and nature to better the world.Methodology/approach: The essay draws upon earlier contributions, especially by Carnegie, Parker and Tsahuridu on redefining accounting, and the related articles by Carnegie, and Carnegie and Parker. It provides a synthesis for readers to understand, elaborate on, and support these ideas. Findings: Accounting is highly influential as a combined technical, social and moral practice, although it has yet to reach its full potential, as this essay illuminates.Originality/value: This essay contributes to the development of accounting thought and to the attractiveness of the accounting profession, especially among potential new entrants. It also helps to foster collaboration between education and research and the professional practice worlds of accounting.

Copper−water ion−molecule complexes with attached argon atoms, Cu+(H2O)Ar2, are produced in a supersonic molecular beam by pulsed laser vaporization. These systems are mass-selected in a reflectron time-of-flight spectrometer and studied with infrared photodissociation spectroscopy. The vibrational spectra for these complexes are characteristic of many cation−water systems, exhibiting symmetric and asymmetric O−H stretch fundamentals, and weaker features at higher frequency that have been tentatively assigned to combination bands. Using isotopically substituted spectra and model potential calculations, we are able to assign the combination bands to a water torsional vibration (frustrated rotation) in combination with the asymmetric stretch fundamental. This combination band assignment is likely to apply to IR spectra of many cation−water complexes. [ABSTRACT FROM AUTHOR]

Singly and doubly charged chromium−water ion−molecule complexes are produced by laser vaporization in a pulsed-nozzle cluster source. These species are detected and mass-selected in a specially designed time-of-flight mass spectrometer. Vibrational spectroscopy is measured for these complexes in the O−H stretching region using infrared photodissociation spectroscopy and the method of rare gas atom predissociation. Infrared excitation is not able to break the ion−water bonds in these systems, but it leads to elimination of argon, providing an efficient mechanism for detecting the spectrum. The O−H stretches for both singly and doubly charged complexes are shifted to frequencies lower than those for the free water molecule, and the intensity of the symmetric stretch band is strongly enhanced relative to the asymmetric stretch. Partially resolved rotational structure for both complexes shows that the H−O−H bond angle is greater than it is in the free water molecule. These polarization-induced effects are enhanced in the doubly charged ion relative to its singly charged analog. [ABSTRACT FROM AUTHOR]

Accounting historians have long recognised accounting's international scope but have typically concentrated their research endeavours on region- or country-specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting's past and provide insights into accounting's present and future. [ABSTRACT FROM AUTHOR]