Sustainability Accounting and Reporting: Fad or Trend?
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
Standard
in: Accounting, Auditing & Accountability Journal, Jahrgang 23, Nr. 7, 21.09.2010, S. 829-846.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
Harvard
APA
Vancouver
Bibtex
}
RIS
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 & Accountability Journal
JF - Accounting, Auditing & Accountability Journal
SN - 0951-3574
IS - 7
ER -