This article examines sustainability accounting (SA) in a French international construction company, viewing it through the frame of being a wicked problem. Sustainability accounting literature often assumes that reporting is a matter of institutional will. It presumes that the necessary key performance indicators (KPIs) already exist, and environmental impact can be measured with confidence. Accuracy, balance, clarity, comparability, reliability, stakeholder inclusiveness, and timeliness are all assumed to be realizable. However, the ethnographic research presented here reveals a very different picture. None of the key criteria were met. The necessary measurement tools were fallible, key definitions were controversial, and making a convincing instrumental or technical choice between relative and absolute accountability was impossible. The failures of sustainability accounting are not attributed to corporate unwillingness or greenwashing. Instead, they are a result of an inability to recognize measurement as a wicked problem. While the wicked problem as a concept is well explained in the literature, ethnographic applications are rare. Therefore, this study makes an additional contribution by demonstrating how the wicked problem concept can be used to frame real-life issues. In conclusion, we ask the question: Has the sustainability accounting literature misrepresented the challenges, ignored the pragmatics of having to deal with wicked problems, and thus failed to be sufficiently accountable itself?
The article elucidates a type of problem Rittel and Webber did not acknowledge. The underlying assumption about tame and wicked problems is that they are mutually exclusive (any problem can be either wicked or tame but cannot be both or partially wicked and partially tame). Another assumption is that this distinction is comprehensively exhaustive (there can be no other types of problems). My analysis reveals that precisely the opposite stands. By situating a different problem within their distinction, I demonstrate that some problems have properties of both tame and wicked problems and that some problems are neither wicked nor tame but aporetic. Aporia is a perplexing state of mind and an intractable problem consisting of equally plausible but mutually exclusive propositions. It depicts a situation when we discover equally good reasons to think two or more contradictory things. That overcommits us to conflicting theses and prevents us from accepting them jointly. Aporia is either a triggering or a stopping device in an inquiry, or both. The significance of including aporetic problems in the nomenclature of design problems has far-reaching consequences for understanding the nature of design problems and knowledge and design practice.