The Common Good: an accounting perspective

Event Details

Professors Sheila Killian and Philip O’Regan will deliver a seminar exploring the application of principles of the Common Good to our understanding of how accounting in its widest sense could be reframed to move beyond shareholder value.

With a particular focus on the natural environment in the context of climate crisis, this builds on earlier work which explored how financial accounting could be reimagined to serve the common good and the public interest (Killian, S., & O'Regan, P. 2020). Accounting, the public interest and the common good. Critical Perspectives on Accounting, 67, DOI: 10.1016/j.cpa.2019.102144)

This workshop presents early ideas on the extension of this approach to social and environmental accounting with a particular focus on nature and the Sustainable Development Goals.

Professors Philip O’Regan and Sheila Killian are members of the ARC Accountability Research Cluster at the Kemmy Business School at the University of Limerick.

Prof. Philip O’Regan is Dean Emeritus of Kemmy Business School at the University of Limerick, a triple-accredited school with a long tradition of engagement on issues of social and environmental concern. He is co-editor of Accounting, Finance and Governance Review and a member of the editorial board of Accounting History Review. He has published widely on a variety of topics in, inter alia, Accounting, Organizations and Society, Human Resource Management and Critical Perspectives on Accounting. He is currently working on the fourth edition of his widely used text, Financial Information Analysis (Routledge).

Prof. Sheila Killian is section co-editor of the Journal of Business Ethics, and associate editor of Accounting Forum. She serves on the editorial boards of Accounting, Auditing & Accountability Journal; Accounting, Finance & Governance Review; and Critical Perspectives on Accounting. Her research is mainly qualitative, and addresses issues of social sustainability, accountability and the common good, with a focus on professional expertise, social justice, tax policy and business school education.

All welcome - registration required.

NB: The seminar runs from 13:30-14:30. There will be a light lunch available for participants from 13:00-14:00 in the breakout area outside Management School lecture theatres 2 & 3.

Please register - registrations close Sun 9 April to allow for catering preparation. Please contact pentlandcentre@lancaster.ac.uk for queries re booking after that date.