Generational views on accounting: a case study on Gen Z
通过质性访谈，研究Z世代如何看待传统会计原则（如量化、客观性）与替代性方法（如叙事、情感），发现他们对社会导向的替代会计持开放态度，但仍重视数字和专业性，为会计教育及可持续发展提供启示。
As questions are being raised in the field of accounting about the role it plays within environmental initiatives, intergenerational perspectives, including the values that underpin them, remain largely absent from the development of accounting standard-setting processes and principles. Gen Z is becoming increasingly visible in sustainability debates, assuming ‘emerging’ leadership roles in shaping broader societal discussions, while living with many nuances that raise important questions about their views of accounting principles. Drawing on qualitative vignette-based interviews, we explore how members of Gen Z make sense of ‘traditional’ accounting principles (e.g. quantification, objectivity, expertise) and ‘alternative’ approaches characterised by narratives, emotions, and non-expert perspectives in the context of a sustainability project. Our findings indicate a pronounced openness towards socially oriented forms of ‘alternative’ accounting, often grounded in participants’ lived experiences and socio-political contexts. However, this openness coexists with persistent attachments to numbers, professional expertise, and claims of objectivity. We also observe intra-generational tensions around engagement and contested values. This study highlights the importance of incorporating generational perspectives into debates on the future of accounting, particularly in relation to sustainability, to address declining student interest in accounting and reflect on its emancipatory potential in the context of current social and environmental crises.