TY - JOUR

T1 - Sustainability Accounting and Reporting

T2 - Fad or Trend?

AU - Burritt, Roger

AU - Schaltegger, Stefan

PY - 2010/9/21

Y1 - 2010/9/21

N2 - Purpose: The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design/methodology/approach: The paper is a review of recent literature in sustainability accounting. Findings: Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making. Originality/value: The paper is a systematic review of recent research developments in sustainability accounting.

AB - Purpose: The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design/methodology/approach: The paper is a review of recent literature in sustainability accounting. Findings: Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making. Originality/value: The paper is a systematic review of recent research developments in sustainability accounting.

KW - Sustainability sciences, Management & Economics

KW - accounting

KW - accounting research

KW - Decision Making

KW - economic sustainability

KW - Management Accounting

KW - Accounting

KW - Accounting research

KW - Decision making

KW - Economic sustainability

KW - Management accounting

UR - http://www.scopus.com/inward/record.url?scp=77957065008&partnerID=8YFLogxK

U2 - 10.1108/09513571011080144

DO - 10.1108/09513571011080144

M3 - Journal articles

VL - 23

SP - 829

EP - 846

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 0951-3574

IS - 7

ER -