Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community

被引:27
|
作者
Cho, Charles H. [1 ]
Kim, Anna [2 ]
Rodrigue, Michelle [3 ]
Schneider, Thomas [4 ]
机构
[1] York Univ, Schulich Sch Business, Toronto, ON, Canada
[2] McGill Univ, Desautels Fac Management, Montreal, PQ, Canada
[3] Univ Laval, Sch Accounting, Quebec City, PQ, Canada
[4] Ryerson Univ, Sch Accounting & Finance, Toronto, ON, Canada
关键词
Academic life; North America; Education; Research; Sustainability accounting; Sustainability management; ENVIRONMENTAL DISCLOSURE; SOCIAL-RESPONSIBILITY; CORPORATE; REFLECTIONS; EXPLORATION; CSR;
D O I
10.1108/SAMPJ-08-2019-0311
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose The purpose of this paper is two-fold. The first is to provide insight into the academic life, teaching and research activities of active participants in the sustainability accounting and management academic community in North America. The second is to provide readers with an overview of the papers in this special issue. Design/methodology/approach To meet the first objective, we specifically sought out those who self-identify as sustainability accounting and management academics, based in North American universities and who actively engage in the sustainability academic community in North America. Using an anonymous online survey, this group was asked to respond to various questions about their academic life, research and teaching activities. Findings Survey respondents report that they choose to focus on sustainability accounting and management because they want to make a difference (change the world). To that end, the respondents identify carbon emissions and climate change, social issues such as inequalities, as well as grand challenges and sustainable development goals, as important research topics to pursue in the future. While passionate about their research topics, respondents generally note that research outlets that will serve to significantly move their careers forward are difficult to find. A relatively small number of respondents teach sustainability accounting or management, however, most courses taught are dedicated to the topic and teaching sustainability was identified as amongst the most enjoyable aspects of their academic lives. Practical implications With study respondents feeling closed out of a number of mainstream journals, career paths at North American institutions could appear somewhat limited for those choosing sustainability accounting and management research as a focus, interest and even passion. This is perhaps even more profound on the teaching side where from a practical perspective, we need to be teaching accountants and managers the significance of sustainability in and for the profession, yes - but even more so for society broadly. Social implications As we move into the digital age, it is important that professionals bend their minds to sustainability as much as they do to keep up with the "pace of change" on other fronts. A potential risk is that "high-tech" subsumes equally important social aspects that need to be embedded in the process of generating accounting and management professionals. Originality/value To the best of our knowledge, this is the first time a survey on the work experiences of a sample of scholars teaching and doing research in the area of sustainability accounting and management has been presented for publication. It is meant to provide some descriptive insights into what drives some active participants in this group of academics and reflect on where the future might lead as sustainability becomes an urgent necessity rather than a choice. These descriptive insights and reflections provide a starting point for future inquiries.
引用
收藏
页码:985 / 1007
页数:23
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