The Role of the Accountants in Corporate Sustainability Accounting. An Analysis from a Promotor Perspective

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Authors

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
Original languageEnglish
Title of host publicationEuropean Academy of Management (EURAM) : EURAM 2012 Social Innovation for Competitiveness, Organisational Performance and Human Excellence
Number of pages1
Place of PublicationRotterdam
PublisherErasmus University Rotterdam
Publication date2012
Pages97
Publication statusPublished - 2012
Event12th Annual Conference of the European Academy of Management - EURAM 2012: Social Innovation for Competitiveness, Organisational Performance and Human Excellence - Rotterdam School of Management, Erasmus University , Rotterdam, Netherlands
Duration: 06.06.201208.06.2012
Conference number: 12
http://www.euram-online.org/conference/past-conferences.html
http://www.euram-online.org/images/euram/Flyers/Flyer_Rotterdam_2012.pdf

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