Path dependence of accountants: Why are they not involved in corporate sustainability?

J Wenzig, AK Nuzum… - Business Strategy and the …, 2023 - Wiley Online Library
Accounting has been identified as a key area to inform managers seeking to transform
businesses towards sustainability. Empirical research, however, shows that management …

Gatekeepers of sustainability information: exploring the roles of accountants

S Schaltegger, D Zvezdov - Journal of Accounting & Organizational …, 2015 - emerald.com
Purpose–This paper aims to, with the continuous take-up of sustainability issues by
companies and with the growing experience companies gain in dealing with this topic, raise …

A “green” accountant is difficult to find: Can accountants contribute to sustainability management initiatives?

M Egan, D Tweedie - Accounting, Auditing & Accountability Journal, 2018 - emerald.com
Purpose The purpose of this paper is to empirically explore how accountants can contribute
to organisational sustainability initiatives. Design/methodology/approach The paper adopts …

Non-accountants and accounting: On the emancipatory mobilization of accounting by sustainability managers

M Rodrigue, CF Picard - European Accounting Review, 2023 - Taylor & Francis
Our study explores emancipatory manifestations of accounting through the experiences of
sustainability managers. Specifically, drawing primarily on interviews with sustainability …

Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research

B Ballou, RJ Casey, JH Grenier… - Accounting …, 2012 - publications.aaahq.org
We report the results of a survey of 178 corporate responsibility officers designed to explore
how accountants can add value to sustainability initiatives. Specifically, we examine how …

A structured literature review about the role of management accountants in sustainability accounting and reporting

I Ascani, R Ciccola, MS Chiucchi - Sustainability, 2021 - mdpi.com
Management accountants have proven to be pivotal for introducing new forms of accounting
and reporting in companies to support managers in their decision-making process. The …

Organizational change and sustainability accounting

J Bebbington, M Fraser - Sustainability accounting and …, 2014 - taylorfrancis.com
Accounting for sustainable development does not solely focus on understanding the
interactions between organizations and aspects of their external environment. Indeed, there …

Bridging the understanding of sustainability accounting and organizational change

N Garcia-Torea, C Larrinaga… - Organization & …, 2023 - journals.sagepub.com
The role of sustainability accounting in promoting organizational change toward more
sustainable practices is a relevant area of research for both accounting and organization …

Making sustainability meaningful: aspirations, discourses and reporting practices

C Busco, E Giovannoni, F Granà… - Accounting, Auditing & …, 2018 - emerald.com
Purpose The purpose of this paper is to explore the enabling role of accounting and
reporting practices as discourses about sustainability unfold inside organizations. In …

[PDF][PDF] The increasing involvement of accountants in corporate sustainability management

D Zvezdov, S Schaltegger, M Bennett - … of the Asia-Pacific centre for …, 2010 - unisa.edu.au
This paper reports on a research project which examined the current practice of
sustainability accounting in leading sustainability companies in the UK and Germany in …