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.Research output: Contribution to journal › Article › peer-review
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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 -