Accounting and sustainable development: Reflections and propositions

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Accounting and sustainable development: Reflections and propositions. / Bebbington, Jan; Russell, Shona; Thomson, Ian.

In: Critical Perspectives on Accounting, 14.07.2017.

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@article{1290921d14dc4431af848656b8a1409f,
title = "Accounting and sustainable development:: Reflections and propositions",
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.",
keywords = "Accountability, Sustainable development",
author = "Jan Bebbington and Shona Russell and Ian Thomson",
year = "2017",
month = jul,
day = "14",
doi = "10.1016/j.cpa.2017.06.002",
language = "English",
journal = "Critical Perspectives on Accounting",
issn = "1045-2354",
publisher = "Elsevier",

}

RIS

TY - JOUR

T1 - Accounting and sustainable development:

T2 - Reflections and propositions

AU - Bebbington, Jan

AU - Russell, Shona

AU - Thomson, Ian

PY - 2017/7/14

Y1 - 2017/7/14

N2 - 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.

AB - 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.

KW - Accountability

KW - Sustainable development

UR - http://www.scopus.com/inward/record.url?scp=85023595070&partnerID=8YFLogxK

U2 - 10.1016/j.cpa.2017.06.002

DO - 10.1016/j.cpa.2017.06.002

M3 - Article

AN - SCOPUS:85023595070

JO - Critical Perspectives on Accounting

JF - Critical Perspectives on Accounting

SN - 1045-2354

ER -