The Accounting and Finance Ethics Special Interest Group is a community of academics and accounting professionals who share an interest in furthering research and scholarship related to ethical issues in accounting.

We aim to encourage and support research and scholarship in accounting ethics, by providing academics and practitioners with opportunities to collaborate.



  • Providing an online network of academics and practitioners interested in furthering research and scholarship in accounting ethics;
  • Communicating members’ research interests and new opportunities for research projects in accounting ethics;
  • Encouraging the presentation of papers in accounting ethics at the annual ABEN conference, and their subsequent development into journal publications;
  • Meeting in person once per year (either before or after the ABEN conference) to discuss opportunities for research collaboration and engagement with the accounting profession.

Research Areas

A sample of potential areas of research includes:

  • The ‘public interest’, and how this interacts with the principles of the accounting profession
  • The factors that contribute to professional scepticism
  • The nature of ‘moral courage’, and its relevance for accountants
  • The relationship between objectivity and independence
  • The utility of principles and rules in the ethics infrastructure of the accounting profession

Membership inquiries: There is no membership fee. If you would like to become a member of the ABEN Accounting Ethics Special Interest Group, please contact the convenors Dr Clare Burns and Ass Prof Maria Kapardis

Past Presentations

ESG – carbon footprint calculations and emissions accounting including the new international sustainability accounting standards

Date: Thursday 27th July 2023

Time: 12 noon (AEST)

Online Access: Please click here to join us in MS Teams

If you have any queries, please contact Clare Burns: or 07 5595 2657

Presenters: Natalie Hick and Michelle Peden from Natural Capital Co., met when they were completing the Executive MBA at Bond University. Recently they developed Bond’s first ESG and Sustainability Microcredentials | Bond University | Gold Coast, Queensland, Australia

Natalie Hick

Natalie Hick

Natalie founded Natural Capital Co Pty Ltd to assist clients with their ESG reporting and carbon footprinting, as well as natural capital and carbon project developments. An entrepreneur and Nuffield (agriculture) scholar, she studied local and international best practice in soil carbon and carbon markets and has an established network of agriculture practitioners and industry leaders. Natalie has 25 years of experience as a cattle producer and has been deeply involved in developing carbon and ecosystem credit projects.

Michelle Peden

Michelle Peden

Michelle, chief operations and sustainability officer at Natural Capital Co, has over 20 years in senior management/executive leadership roles focused on driving sustainable business growth. Her strategic advice has assisted businesses embed sustainability/ESG into their organisations and helped them achieve B-Corporation certification. Michelle is currently undertaking sustainability accreditation at MIT.

Natural Capital Co’s purpose: to contribute to the regeneration and repairing of the land so it is more resourceful and productive for future generations. Some of Natural Capital’s clients include finance organisations such as the Commonwealth Bank, as well as large and mid-sized agribusinesses, see: Natural Capital Co. Pty Ltd. – Carbon Credits and Biodiversity for Agriculture, Agricultural Service, Natural Capital (

Start typing and press Enter to search