Bridging the Understanding of Sustainability Accounting and Organizational Change

IF 4.2 4区 管理学 Q1 ENVIRONMENTAL STUDIES Organization & Environment Pub Date : 2022-03-29 DOI:10.1177/10860266221083339
Nicolas Garcia-Torea, Carlos Larrinaga, Mercedes Luque-Vílchez
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引用次数: 6

Abstract

The role of sustainability accounting in promoting organizational change toward more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature of this topic, while accounting research was imagining and exploring the transformative potential of social and environmental accounting practices since the inception of this activity, scholars in organization studies have recently developed a more general interest in this matter. This article aims to review how the association between sustainability accounting and reporting and sustainable organizational change has been examined in both disciplines to elaborate on some potential bridges to foster the creation of an interdisciplinary research field around this association, where a fertile conversation could develop. The mapping of this literature prompts us to propose five bridges around: how accounting and reporting are conceived; the direction of causality between sustainability accounting and organizational change; the assemblage of explanatory factors; theoretical foundations; and research methods.
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桥接可持续发展会计和组织变革的理解
可持续发展会计在促进组织变革方面的作用是会计和组织研究的一个相关领域。尽管这一主题具有跨学科的性质,但自从这一活动开始以来,会计研究一直在想象和探索社会和环境会计实践的变革潜力,组织研究的学者最近对这一问题产生了更普遍的兴趣。本文旨在回顾可持续会计和报告与可持续组织变革之间的联系在这两个学科中是如何被研究的,以详细阐述一些潜在的桥梁,以促进围绕这一联系建立跨学科研究领域,在那里可以开展有益的对话。这一文献的映射促使我们提出五个桥梁:如何会计和报告构思;可持续会计与组织变革的因果关系方向解释因素的组合;理论基础;以及研究方法。
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来源期刊
CiteScore
11.20
自引率
5.70%
发文量
19
期刊介绍: Organization & Environment encourages informed discussion about the social roots and consequences of environmental problems and stimulates deeper reflection on the meaning and significance of the natural world. By critically examining the impact of human production and consumption systems on the natural environment, Organization & Environment develops new perspectives on organizations that encourage environmentally sensitive reflection, inquiry, and practice.
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