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| Tekijä: | Gray, R. |
| Otsikko: | Is accounting for sustainability actually accounting for sustainability... and how would we know? An exploration of narratives of organisations and the planet |
| Lehti: | Accounting, Organizations and Society
2010 : JAN, VOL. 35:1, p. 47-62 |
| Asiasana: | sustainable development environmental accounting social accounting organizations policy |
| Kieli: | eng |
| Tiivistelmä: | In this paper it has been experienced a growth in both critiques of sustainability reporting and in experiments and speculations on how accounting for sustainability might advance. The growth has very properly attracted critique, as well as social and environmental accounting. In the critique one convergent theme has been a challenge that much of the realist and procedural baggage associated with conventional accounting is no longer apposite when seeking to account for sustainability. A more nuanced understanfing of what 'sustainability' actually is and how may be required, and how this understanding can have any empirical meaning at the level of the organization. The essay seeks to initiate an auto-critique of accounting for sustainability with an examination of meanings and contradictions in sustainable development. This, in turn, leads towards a suggestion for the development of multiple and conditional narratives that whilst no longer realist or totalising, explicitly challenge the hegemonic claims of business movements in the arena of sustainability and sustainable development. |
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