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Dr Kate Mai Lecturer in Accounting, Accounting & Data Analytics

I research into accounting practice from the systems view of life, a philosophical stand introduced by Fritjof Capra (1996, 2014). The view integrates most recent understanding from different fields including mathematics, physics, biology, sociology, neuroscience, cognitive science, ecology and spirituality. All fields aim at exploring life from different aspects and they altogether provide us a comprehensive perspective on how human organisation can sustain and evolve as a member of nature.

My research aims to explore accounting practice as a cognitive process of living organisation. In this new perspective, organisation is viewed as a living organism, which connects to both social and natural world. The purpose of living organisation, is then not only to sustain and grow, but also to sustain the environment in which it lives. Accounting serves as information and interpretation system that helps organisation to understand itself and external environment, and facilitate organisational decisions that sustain and evolve its life.


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