Introduction
In developing countries, social work education at higher learning institutions is under-theorized. Most of their social work education is commonly aimed at studentsâ professional development and producing attitude changes (Lyons, 2019). As such, conceptualizations of social work have been subject to public questions, especially on the integration of theory and practice. This concerns whether the theory is captured and institutionalized to enable universities to reduce specific social problems in deprived population groups or to end poverty and unemployment of marginalized communities. Recent literature has questioned the role conflicts of higher learning institutions in reducing the social problems and has suggested a need to integrate the entrepreneurial communities and the higher learning institutions (Ratten, 2017; Siegel and Wright, 2015). Thus, there is a growing interest in understanding the role of accounting in social work education models (Bebbington et al., 2007a). This partly stems from the emphasis across higher learning institution academics to link accounting knowledge with the objective âto live in a world which has an ecological balance capable of sustaining the lives of all its inhabitants at reasonable levels of comfortâ (Unerman et al., 2010, p. 20). While it is challenging to see how accounting knowledge meets the claim experimentally, many consider the statement increasingly equated with a considerable increase in concern for the issues of ecology and sustainability in accounting literature.
The following section informs the scope of ecological balance and sustainability. It deals with what constitutes accounting knowledge to that of the ecological balance and sustainability. It employs a dialogical approach (Thomson and Bebbington, 2005; Unerman et al., 2010) to promote the notions of participation, inclusion and engagement at different levels of accounting knowledge that inform ecological balance and sustainability. Through dialogue, the higher learning institutionsâmarginalized groupsâ relationship, which is the focus of the study, is established. The following section details the case study by the author, who is a coordinator for the UPM (Universiti Putra Malaysia)-YSBC (Yunus Social Business Centre). The UPM-YSBC was registered in 2017 under the Social Business Centre initiated by Nobel Peace Laureate Muhammad Yunus in 2011 to help marginalized groups identified as having poverty, unemployment and carbon emission intensity (Yunus, 2017). The discussed three projects are scheduled for the 2018â2021 academic years. The following section details the analyses of the projects and concludes with a proposal for a new platform for accounting and social work education engagement in the UPM-YSBC projects which are in line with the poverty (SDG1), decent work and economic growth (SDG8) and sustainable cities (SDG11) goals. University involvement in SDG (Sustainable Development Goal) initiatives enhances SDG17 and becomes part of participatory governance and effective stakeholder engagement.
University participatory governance
In Malaysia, universities are reforming to make sense of the longer-term purposes of universities with identity, integrity and innovation. In addition, the reform is to enhance the marketability, preparation and skills of university students for the working world. The stimulus for reforming the universities came when the university participatory governance model called âTwo University Two Industryâ (2U2I) was announced in 2017 by the Ministry of Higher Education (Mei Lin, 2017).
With this 2U2I governance model, the Malaysian government seeks to explore the potential for a more âintelligentâ and compassionate form of students grounded in the conscious acknowledgement of the Industrial Revolution 4.0 (Bernama, 2018). Industrial Revolution 4.0 is used for more active oversight and greater accountability from the university and industry and more efficient university participatory governance model processes. The direction of Industrial Revolution 4.0 has been fairly consistent with ecology and sustainability roles. According to Prime Minister, Tan Sri Muhyiddin Yassin, âa total of RM15 billion will be invested for ten years for the implementation of 5G nationwideâ (Theedgemarkets, 2021) The 5G technology, added the Prime Minister, promises not only better and faster internet access, âbut more importantly, also enables various important applications to be in the hands of end-users, including health monitoring applications for chronic patients, smart emergency assistance, and special applications for senior citizens who are living aloneâ (ibid). Such a perspective is particularly relevant within the participatory settings that ecology and sustainable development proponents seek to foster.
University and industry might reasonably have hoped that the Industrial Revolution 4.0 would provide a developed and coherent framework into which their 2U2I governance model could be easily integrated. For a while, the 2U2I model has caused the university and the industry to move away from technocratic decision-making towards more dialogical approaches to decision-modelling and analysis. Of equal concern is the extent to which a discipline taught at university could be used to capture the values of resources used with a better ecological orientation but no negative sustainability effects.
To date, accounting knowledge is seen as a discipline that receives a quite substantial recognition for its contributions in sustainable development decision-making and evaluations (see for example, Bebbington and Larrinaga, 2014). According to Bebbington et al. (2007b), accounting encourages debate and helps participants in a perfunctory level to engage in various tools and techniques of disclosures such as full cost and triple bottom line reporting. Of the various accounting techniques that have attempted to better expose social, environmental and economic externalities, it is argued that a distinction in conception of accounting in a dialogical form to capture âwhoâ, âwhyâ and âhowâ questions is primarily important. This is especially relevant for the 2U2I university participatory governance model that this chapter refers.
Social work education and dialogical accounting
The efficacy of social work education as an advocate of strategic policy relies upon how it is used and the systems it supports or challenges. Thus, we can only be convinced that social work education is effective if, as a result, social problems are successfully reduced. Accounting has long been viewed as an enabling vehicle for organizational change. According to Grint (1994), organizational change is always associated with âclosing the distanceâ, âthe development of the reward systemâ, âthe overturning of employee focusâ and âa move from simple tasks to multidimensional workâ. By enabling these changes, accounting has the revolutionary potential to mitigate various social problems in organizations.
Some of the theoretical issues that have dominated social problems are ecological balance and sustainability attention. Gray (2006) views ecological balance, as defined through the practice of accounting, as typically committed to stand against capitalism which is viewed as the source of poverty, unemployment, exploitation of the marginalized and imbalanced distribution of resources (Yunus, 2005; 2017). Ecological balance in the practice of accounting can be realized when all corporations fully and enthusiastically embrace the sustainability of the planet (cf. Gray, 2006; Unerman et al., 2010).
Table 1.1 illustrates the relationship between accounting knowledge, ecological balance and the anticipation of future sustainability. The first column contains a dialogic accounting approach in the form of questions to provide a basis from which ecological balance can be inspired and an evaluation of sustainability may be undertaken. The second and the third columns contain the direction of accounting because of the dialogical engagements queried in the first column. It focuses on ecological balance and sustainability characteristics beyond traditional agency or contractual relationships.
Table 1.1 Accounting knowledge, ecological balance and sustainability Levels of accounting knowledge | Ecological balance | Sustainability |
Who? | to bridge the âsocial problemâ gap of marginalized groups | to equip marginalized groups with social businesses |
Why? | to nudge public and third sector organizations towards helping marginalized groups meet ecological balance | to link ecological balance with the objective of generating economic growth, through increasing competitiveness and improving the populationâs quality of life |
How? | to encourage the ecological balance values that underpin the organization and their activities, to be in tune with the anxieties of marginalized groups | to understand how far the community is from a sustainable state by increasing project visibility to proactively manage resources |
As seen in Table 1.1, accounting knowledge is conceived in the first place to generate awareness about social responsibility towards marginalized groups. It is a âwhoâ concern to which critically orientated accounting knowledge can be directed. Accounting in this stage is used to recognize the people whose current conditions are largely ignored by the community who remain under-educated about their state. Secondly, accounting knowledge may pressurize public and third sector organizations into helping marginalized groups. The âwhyâ approach is critical to justify the use of the types of accounting knowledge that can produce the sort of economic growth and quality of life the marginalized groups currently seek out. Finally, the relationship between public and third sector organizations and marginalized groups can be facilitated by...