Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Authors

Purpose: This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability. The first here referred to as the Critical Social and Environmental Accounting Project (CSEAP), was developed and championed by Rob Gray and calls for immediate radical structural change. The second one is called the Pragmatic Sustainability Management Accounting Project (PSMAP), championed by Stefan Schaltegger, and advocates for an entrepreneurial process of creating radical solutions in joint stakeholder collaboration over time. Design/methodology/approach: The paper is the culmination of a decade-long debate between Gray and Schaltegger as advocates of CSEAP and PSMAP, respectively. Specifically, the paper explores the differences and agreements between CSEAP and PSMAP on whether and how companies should pursue sustainability and the role of accounting in these efforts. The paper focusses on critical issues that exemplify the tension in their views: general goals, the role of structure and agency and how to creating change and transformation. Findings: The article contrasts CSEAP's uncompromising antagonising approach to accountability and fundamental systemic change with PSMAP's pragmatic approach to sustainability accounting with its management and entrepreneurship-orientated approach to change and unwavering support for transformative managers on the front lines. Despite their apparent differences, the paper also outlines areas of agreement between these two positions and how accounting and sustainability can move forward. Research limitations/implications: The debate tries to reconcile language and conceptional differences in the social and environmental accounting (SEA) and sustainability management accounting (SMA) communities to reduce confusion in the research space over what sustainability is for organisations and what role accounting plays in this. The authors hope that the tension between the different positions outlined in this paper generates new insights and positions on the topic. Practical implications: While the two views explored in this paper are primarily incompatible, each generates implications for practice, research and education. Debates like this are crucial to moving from discursive disagreement to creating a tolerant and robust foundation for moving forward and achieving much-needed sustainable transitions in the economy and society. Originality/value: The authors offer shared understandings, points of continuing disagreement and alternative views on the nature of sustainability. The debate forges a bridge of understanding where both sides can learn from each other.

OriginalspracheEnglisch
ZeitschriftAccounting, Auditing and Accountability Journal
Jahrgang36
Ausgabenummer2
Seiten (von - bis)591-619
Anzahl der Seiten29
ISSN0951-3574
DOIs
PublikationsstatusErschienen - 27.03.2023

Bibliographische Notiz

Funding Information:
Rob Gray has passed away.

Publisher Copyright:
© 2022, Emerald Publishing Limited.

DOI

Zuletzt angesehen

Publikationen

  1. Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability
  2. Lernaufgaben in Form von Leittexten als methodischer Rahmen einer innovativen Berufsbildung für nachhaltige Entwicklung
  3. Rechtsangleichung zwischen Gemeinschafts- und Unionsrecht – die Richtlinie über die Vorratsdatenspeicherung vor dem EuGH
  4. Habitat invasion risk assessment based on Landsat 5 data, exemplified by the shrub Rosa rubiginosa in southern Argentina
  5. Weltanschauliche Voraussetzungen naturwissenschaftlicher Welterkenntnis im Dialog zwischen Naturwissenschaft und Glaube
  6. Revision des Fragebogens zur Leistungsmotivation für Schülerinnen und Schüler der vierten bis sechsten Klasse (FLM 4 – 6-R)
  7. Multiprofessionelle Teamarbeit in Kindertageseinrichtungen – Anfragen an fach- und hochschulische Qualifizierungskontexte
  8. Life Cycle Assessment of biogas production under the environmental conditions of northern Germany: Greenhouse gas balance
  9. Two temperatures for one thermostat: The evolution of policy attitudes and support for independence in Catalonia (1991–2018)
  10. Bird's Response to Revegetation of Different Structure and Floristics-Are "Restoration Plantings" Restoring Bird Communities?
  11. Kollektive Vernunft als Basis der Demokratie? Über Bedingungen gelungener Selbstregierung im Anschluss an Franz L. Neumann
  12. Plant resource-use characteristics as predictors for species contribution to community biomass in experimental grasslands
  13. KomPädenZ-ein Projekt zur Anrechnung erworbenen Wissens unter besonderer Berücksichtigung des Gender-Mainstreaming-Prinzips
  14. Protected habitats of Natura 2000 do not coincide with important diversity hotspots of arthropods in mountain grasslands
  15. Remediation of PAHs, NSO-Heterocycles, and Related Aromatic Compounds in Permeable Reactive Barriers Using Activated Carbon
  16. Platform for sustainable aviation fuels-combining ecological research and sustainability management with industrial needs
  17. Hochwasser- und Küstenschutz unter Klimawandelbedingungen als besonderes Aufgabengebiet von Partizipation und Kooperation
  18. Sozioökonomische Analyse von Pflegemaßnahmen zur Erhaltung von Heidelandschaften im Naturschutzgebiet Lüneburger Heide