The extant literature with regard to the impact of accounting systems on human behaviour is described. How accounting systems, the components of such systems and the information produced by such systems induce both intended and unintended behavioural outcomes is focused on.

Purpose: This paper posits 32 concrete ways that organizational leaders can contribute to building a culture of care, noting that HR professionals can encourage, model and inform leaders of those ways most needed and/or appropriate. Design/methodology/approach: The personal reflections...