The Role of the Accountants in Corporate Sustainability Accounting. An Analysis from a Promotor Perspective
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The Role of the Accountants in Corporate Sustainability Accounting. An Analysis from a Promotor Perspective. / Zvezdov, Dimitar.
European Academy of Management (EURAM) : EURAM 2012 Social Innovation for Competitiveness, Organisational Performance and Human Excellence. Rotterdam : Erasmus University Rotterdam, 2012. S. 97 (European Academy of Management (EURAM) Conference; Band 2012).Publikation: Beiträge in Sammelwerken › Abstracts in Konferenzbänden › Forschung › begutachtet
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TY - CHAP
T1 - The Role of the Accountants in Corporate Sustainability Accounting. An Analysis from a Promotor Perspective
AU - Zvezdov, Dimitar
N1 - Conference code: 12
PY - 2012
Y1 - 2012
N2 - Corporate sustainability accounting has been gaining relevance for improving corporate sustainability performance. A major theme in related research has been the impact of the accounting profession on successful sustainability accounting. Putting aside implicit statements, an analysis of extant literature reveals that attention has been drawn to the fact that accountants are insufficiently involved in sustainability accounting. However, research has focused on the technical abilities of accountants, thereby neglecting resistance and the power to reduce it –an essential component of the accountant’s function in organisations. The following paper investigates the role of the accountant from a promotor theory viewpoint. It analyses the reasons that explain the perception of insufficient involvement of accounting professionals in sustainability accounting and argues that this involvement is more profound than previously appraised. This finding helps managers make better use of accountant’s competence and abilities, thereby increasing the efficiency of related activities and securingtheir efficacy
AB - Corporate sustainability accounting has been gaining relevance for improving corporate sustainability performance. A major theme in related research has been the impact of the accounting profession on successful sustainability accounting. Putting aside implicit statements, an analysis of extant literature reveals that attention has been drawn to the fact that accountants are insufficiently involved in sustainability accounting. However, research has focused on the technical abilities of accountants, thereby neglecting resistance and the power to reduce it –an essential component of the accountant’s function in organisations. The following paper investigates the role of the accountant from a promotor theory viewpoint. It analyses the reasons that explain the perception of insufficient involvement of accounting professionals in sustainability accounting and argues that this involvement is more profound than previously appraised. This finding helps managers make better use of accountant’s competence and abilities, thereby increasing the efficiency of related activities and securingtheir efficacy
KW - Sustainability sciences, Management & Economics
KW - promoter theory
KW - accountant's role
KW - power
M3 - Published abstract in conference proceedings
T3 - European Academy of Management (EURAM) Conference
SP - 97
BT - European Academy of Management (EURAM)
PB - Erasmus University Rotterdam
CY - Rotterdam
T2 - 12th Annual Conference of the European Academy of Management - EURAM 2012
Y2 - 6 June 2012 through 8 June 2012
ER -