Sustainability accounting and reporting: fad or trend?

被引：364
|
作者：
Burritt, Roger L. [1 ]
Schaltegger, Stefan [2 ,3 ]
机构：
[1] Univ S Australia, Sch Commerce, CAGS, Adelaide, SA 5001, Australia
[2] Univ Luneburg, CSM, D-21335 Luneburg, Germany
[3] Univ Luneburg, MBA Sustainabil Management, D-21335 Luneburg, Germany
来源：
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2010年 / 23卷 / 07期
关键词：
Economic sustainability; Accounting; Management accounting; Decision making; Accounting research; ORGANIZATIONS; EXPLORATION;
D O I：
10.1108/09513571011080144
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Purpose - The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design/methodology/approach - The paper is a review of recent literature in sustainability accounting. Findings - Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making. Originality/value - The paper is a systematic review of recent research developments in sustainability accounting.
引用
收藏
页码：829 / 846
页数：18
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