In recent years, materiality has gone much beyond the domain of accounting to become a world-level concept. Within a relatively short period of time, materiality engaged a wide range of significant actors – business organisations, policy-makers, standard setters, super-regulatory authorities, the accountancy profession, consulting firms, the investment community, large environmental NGOs, and transnational organisations. They may disagree on the definition of materiality but it is hard for them to describe their roles without using the language of materiality. One may not be able to make sense of the level of significance that materiality achieved today through the traditional lens, which sees materiality technically as a threshold for deciding the level of reporting. In this presentation (paper), we report a study, which draws on a longitudinal fieldwork and the concept of boundary object to unpack the evolution of materiality in the past two decades and the significance it acquired in recent years. 

All welcome - registration required.

NB: The seminar runs from 11:00-13:00. 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 below - registrations close Wed 22 Feb to allow for catering preparation. Please contact pentlandcentre@lancaster.ac.uk for queries re booking after that date.

Photo at top of page by Anete Lusina (Pexels)

Di Wang works at Lancaster University Management School as Lecturer in Accounting from Spring 2019. Prior to that, he obtained the doctorate from the University of Bristol and a Master’s degree from the Australian National University. Di's research interests generally include corporate sustainability reporting, transparency, accountability, and qualitative research methodology. He co-founded the Qualitative Day Workshop series and the Conference on Qualitative Accounting as an Inclusive Practice (QAIP). On teaching, he at Lancaster co-developed the module AC.F338 – “Accounting for Business Resilience”, where he delivered the recent developments in sustainability and ESG policies and practices.

Health & Safety and access information

•   In order to safeguard everyone's health, if you test positive for Covid-19 before the event, or are feeling unwell in any way, please don't attend (and please let us know).

•   You are encouraged to wear face coverings during the event, unless eating and drinking.

•   Please maintain good hand hygiene, washing your hands regularly/before eating or drinking, and making use of hand sanitiser.

•   Wheelchair accessible parking is available on Fylde Avenue, from where there is an accessible entrance to the building.

•   The room is wheelchair accessible and has an induction loop. It is on D Floor of Fylde, which is serviced by a lift from the ground floor of the building. There are several internal doors between the lift and the room which do not open automatically. 

•   The closest wheelchair accessible toilet to the venue is in the Postgraduate Statistics Centre.

Find out more about the Pentland Centre on our website