Accounting and sustainable development: Reflections and propositions

Research output: Contribution to journalArticlepeer-review

Authors

External organisations

  • School of Management, University of St Andrews

Abstract

This paper emerges from an invitation to reflect upon the achievements of social and environmental accounting as well as to identify the challenges that lie ahead as the field continues its engagement with the goal of sustainable development. Three perspectives are developed in pursuit of that aim, namely: exploring the nature of the issues and mode of academic inquiry that is 'fit for purpose' given the demands of sustainable development; considering if a de-centring of accounting and the embrace of more holistic versions of accountability would be productive for future scholarship; and an exploration of how we might conceptualise 'engagement' with practice in this context (and what is meant by practice and practitioner). Taken together, this paper seeks to provide points of provocation and encouragement to social and environmental accountants, critical accounting scholars and to those seeking to understand sustainable development scholarship and action.

Details

Original languageEnglish
JournalCritical Perspectives on Accounting
Early online date14 Jul 2017
Publication statusE-pub ahead of print - 14 Jul 2017

Keywords

  • Accountability, Sustainable development