Engaging with Organisations in Pursuit of Improved Sustainability Accounting and Performance
Engaging with organisations in pursuit of improved sustainability accounting and performance
The Authors
Carol A. Adams, La Trobe University, Melbourne, Australia
Carlos Larrinaga-González, Universidad de Burgos, Burgos, Spain
Acknowledgements
The authors are grateful to James Guthrie and Lee Parker for their guidance in the preparation of this special issue (and for arranging the refereeing of this paper) and to those who supported the special issue by reviewing or submitting papers.
Abstract
Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the contributions in this special issue.
Design/methodology/approach – The paper provides an analysis and critique of the extent of engagement research in the field of sustainability accounting and accountability. It draws on the fields of management, management accounting and critical accounting to present a case for further research engagement with sustainability accounting and accountability practice.
Findings – The paper finds that the extant literature in the field of sustainability accounting and reporting, in contrast to the fields of management accounting and management, has largely ignored practice within organisations. The lack of “engaging research” is found to be due to concerns about increasing the breadth of participants in the social accounting agenda and “managerial capture”. The paper argues that further research engaging with organisations is needed in order to identify how accounting and management systems might reduce their negative sustainability impacts. The paper argues that such research can benefit from the methodological and theoretical insights of other disciplines.
Research limitations/implications – The paper suggests where further
The Authors
Carol A. Adams, La Trobe University, Melbourne, Australia
Carlos Larrinaga-González, Universidad de Burgos, Burgos, Spain
Acknowledgements
The authors are grateful to James Guthrie and Lee Parker for their guidance in the preparation of this special issue (and for arranging the refereeing of this paper) and to those who supported the special issue by reviewing or submitting papers.
Abstract
Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the contributions in this special issue.
Design/methodology/approach – The paper provides an analysis and critique of the extent of engagement research in the field of sustainability accounting and accountability. It draws on the fields of management, management accounting and critical accounting to present a case for further research engagement with sustainability accounting and accountability practice.
Findings – The paper finds that the extant literature in the field of sustainability accounting and reporting, in contrast to the fields of management accounting and management, has largely ignored practice within organisations. The lack of “engaging research” is found to be due to concerns about increasing the breadth of participants in the social accounting agenda and “managerial capture”. The paper argues that further research engaging with organisations is needed in order to identify how accounting and management systems might reduce their negative sustainability impacts. The paper argues that such research can benefit from the methodological and theoretical insights of other disciplines.
Research limitations/implications – The paper suggests where further
References: Adams, C.A. (2002), "Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising", Accounting, Auditing & Accountability Journal, Vol. 15 No.2, pp.223-50. Adams, C.A