Weitere Artikel dieser Ausgabe durch Wischen aufrufen
This paper explores the nature and antecedents of a unique “sustainability” reporting initiative developed within a large Australian family-run manufacturing company. In so doing, the paper responds to calls for empirical insight into how accounting can inform organisational objectives relating to sustainability. Despite known flaws in the data, the company’s weekly sustainability reports had become a critical support to on-going sense-making, driven by deliberate strategies focused on resource efficiency, and understanding the business. While the contributions of these initiatives to broader global sustainability concerns were limited, the case provides insight into a well-intentioned and passionate journey towards the unknown of sustainability. The case explains how management distinguished related activities from core economic objectives. What is important here is that the CEO availed space for management to explore the moral dimensions of corporate activity. There was opportunity to now enhance that space, by encouraging engagement with a broader range of stakeholders, and a broader range of sustainability impacts.
Bitte loggen Sie sich ein, um Zugang zu diesem Inhalt zu erhalten
Sie möchten Zugang zu diesem Inhalt erhalten? Dann informieren Sie sich jetzt über unsere Produkte:
Abrahamsson, G., Englund, H., & Gerdin, J. (2016). On the (re)construction of numbers and operational reality. A study of face-to-face interactions. Qualitative Research in Accounting & Management, 13(2), 159–188. CrossRef
Adams, C., & Frost, G. (2008). Integrating sustainability reporting into management practices. Accounting Forum, 32(4), 288–302. CrossRef
Adams, C., & Larrinaga-Gonzalez, C. (2007). Engaging with organisations in pursuit of improved sustainability accounting and performance. Accounting, Auditing & Accountability Journal, 20(3), 333–355. CrossRef
Ahrens, T., & Chapman, C. S. (2006). Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society, 31(8), 819–841. CrossRef
Albelda, E. (2011). The role of management accounting practices as facilitators of the environmental management. Evidence from EMAS organisations. Sustainability Accounting, Management and Policy Journal, 2(1), 76–100. CrossRef
Ancona, D. (2012). Sensemaking. Framing and acting in the unknown. In S. Snook, N. Nohria & R. Khurana (Eds.), The handbook for teaching leadership. Knowing, doing and being (pp. 3–19). SAGE Publications Inc, Harvard University USA.
Arjalies, D. L., & Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284–300. CrossRef
Bakan, J. (2005). The corporation. The pathological pursuit of profit and power. London: Constable & Robinson.
Baker, M., & Schaltegger, S. (2014). Pragmatism and new directions in social and environmental accountability research. Accounting, Auditing & Accountability Journal, 28(2), 263–294. CrossRef
Bebbington, J. (2007). Changing organizational attitudes and culture through sustainability accounting. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (pp. 226–242). Milton Park: Routledge. CrossRef
Bebbington, J. (2014). Accounting for sustainable development performance. Oxford: CIMA.
Bebbington, J., Brown, J., & Frame, B. (2007). Accounting technologies and sustainability assessment models. Ecological Economics, 61(2–3), 224–236. CrossRef
Bebbington, J., & Fraser, M. (2014). Organizational change and sustainability accounting. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (2nd ed., pp. 141–153). Milton Park: Routledge.
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395–413. CrossRef
Bebbington, J., Unerman, J., & O’Dwyer, B. (2014). Introduction to sustainability accounting and accountability. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (2nd ed., pp. 3–14). Milton Park: Routledge.
Bennett, M., & James, P. (1998). The green bottom line. In M. Bennett, & P. James (Eds.), The green bottom line. Environmental accounting for management. Current practices and future trends (pp. 30–60). Sheffield: Greenleaf Publishing.
Business Review Weekly (BRW). (2013) Top 1,000 companies. Accessed on 16 May 2014. Available from: http://www.brw.com.au/lists/top-1000-companies/2013/;jsessionid=72D58D3F29585D525AAA71423961524E.
Catasus, B., Martensson, M., & Skoog, M. (2009). The communication of human accounts: Examining models of sensegiving. Journal of Human Resource Costing & Accounting, 13(2), 163–179. CrossRef
Contrafatto, M., & Burns, J. (2013). Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research, 24(4), 349–365. CrossRef
Creswell, J. W. (1998). Qualitative inquiry and research design. Choosing among five traditions. Thousand Oaks, CA: SAGE Publications Inc.
Dillard, J. (2014). Legitimating the social accounting project: An ethic of accountability. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (2nd ed., pp. 233–248). Milton Park: Routledge.
Duncan, O. and Thomson, I. (1998). Waste accounting and cleaner technology: A complex evaluation. In Asian Pacific interdisciplinary research in accounting. Osaka, Japan.
Durden, C. (2008). Towards a socially responsible management control system. Accounting, Auditing & Accountability Journal, 21(5), 671–694. CrossRef
Faure, B., Brummans, B. H. J. M., Giroux, H., & Taylor, J. R. (2010). “The calculation of business, or the business of calculation? Accounting as organizing through everyday communication. Human Relations, 63(8), 1249–1273. CrossRef
Figge, F., & Hahn, T. (2013). Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources. Management Accounting Research, 24, 387–400. CrossRef
Fraser, M. (2012). “Fleshing Out” an engagement with a social accounting technology. Accounting, Auditing & Accountability Journal, 25(3), 508–534. CrossRef
Fries, J., McCulloch, K., & Webster, W. (2010). The Prince’s accounting for sustainability project: Creating 21st-century decision-making and reporting systems to respond to 21st-century challenges and opportunities. In A. G. Hopwood, J. Unerman, & J. Fries (Eds.), Accounting for sustainability. Practical insights (pp. 29–45). London: Earthscan.
Gasparatos, A., El-Haram, M., & Horner, M. (2009). The argument against a reductionist approach for measuring sustainable development performance and the need for methodological pluralism. Accounting Forum, 33(3), 245–256. CrossRef
Gioia, D. A., & Chittipeddi, K. (1991). Sensemaking and sensegiving in strategic change initiation. Strategic Management Journal, 12(6), 433–448. CrossRef
Giuliani, M. (2016). Sensemaking, sensegiving and sensebreaking: The case of intellectual capital. Journal of Intellectual Capital, 17(2), 218–237. CrossRef
Gladwin, T. N., Krause, T. S., & Kennelly, J. J. (1995). Beyond eco-efficiency: Towards socially sustainable business. Sustainable Development, 3, 35–43. CrossRef
Gond, J. P., Grubnic, S., Hertzig, C., & Moon, J. (2012). Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research, 23, 205–223. CrossRef
Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47–62. CrossRef
Gray, R., & Bebbington, J. (2001). Accounting for the environment (4th ed.). London: SAGE Publications Ltd.
Gray, R., Walters, D., Bebbington, J., & Thompson, I. (1995). The greening of enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organisational change. Critical Perspectives on Accounting, 6(3), 211–239. CrossRef
Hopwood, A. G., Unerman, J., & Fries, J. (2010). Introduction to the accounting for sustainability case studies. In A. G. Hopwood, J. Unerman, & J. Fries (Eds.), Accounting for sustainability. Practical insights (pp. 1–28). London: Earthscan.
Jasinski, D., Meredith, J., & Kirwan, K. (2015). A comprehensive review of full cost accounting methods and their applicability to the automotive industry. Journal of Cleaner Production, 105(Part A), 1123–1139. CrossRef
Kraus, K., & Stromsten, T. (2012). Going public: The role of accounting and shareholder value in making sense of an IPO. Management Accounting Research, 23(3), 186–201. CrossRef
Laine, M. (2005). Meanings of the term ‘Sustainable Development’ in Finnish corporate disclosures. Accounting Forum, 29(4), 395–413. CrossRef
Larrinaga-Gonzalez, C., & Bebbington, J. (2001). Accounting change or institutional appropriation? A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(3), 269–292. CrossRef
Larrinaga-Gonzalez, C., Carrasco-Fenech, F., Caro-Gonzalez, F. J., Correa-Ruiz, C., & Paez-Sandubete, J. M. (2001). The role of environmental accounting in organisational change. Accounting, Auditing & Accountability Journal, 14(2), 213–238. CrossRef
Luft, J. (2009). Nonfinancial information and accounting: A reconsideration of benefits and challenges. Accounting Horizons, 23(3), 307–325. CrossRef
Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 137, 237–248. CrossRef
Maitlis, S., & Christianson, M. (2014). Sensemaking in organizations: Taking stock and moving forward. The Academy of Management Annals, 8(1), 57–125. CrossRef
Miller, P., & O’Leary, T. (1993). Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance. Accounting, Organizations and Society, 18(2/3), 187–206. CrossRef
Milne, M. J. (1996). On sustainability; the environment and management accounting. Management Accounting Research, 7, 135–161. CrossRef
Milne, M. J., Kearins, K., & Walton, S. (2006). Creating adventures in Wonderland: The journey metaphor and environmental sustainability. Organization, 13(6), 801–839. CrossRef
Mintzberg, H. (1978). Patterns in strategy formation. Management Science, 24(9), 934–948. CrossRef
Monteiro, S. M., & Aibar-Guzman, B. (2010). Organisational and accounting change within the context of the environmental agenda. Journal of Accounting and Organisational Change, 6(4), 404–435. CrossRef
Schaltegger, S. (2011). Sustainability as a driver for corporate economic success. Consequences for the development of sustainability management control. Society and Economy, 33(1), 15–28. CrossRef
Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting: Issues, concepts and practice. Sheffield: Greenleaf Publishing Limited.
Schaltegger, S., & Burritt, R. (2010). Sustainability accounting for companies: Catchphrase or decision support for business leaders? Journal of World Business, 45, 375–384. CrossRef
Schaltegger, S., Burritt, R., Zvezdov, D., Horisch, J., & Tingey-Holyoak, J. (2015). Management roles and sustainability information. Exploring corporate practice. Australian Accounting Review, 75(5), 328–345. CrossRef
Shearer, T. (2002). Ethics and accountability: From the for-itself to the for-the-other. Accounting, Organizations and Society, 27(6), 541–573. CrossRef
Smith, R., & Lambell, J. (1997). Accounting for the environment: The role of strategic management accounting. Management Accounting: Magazine for Chartered Management Accountants, 75(2), 34–35.
Spence, L. J., & Rinaldi, L. (2010). Sainsbury’s: Embedding sustainability within the supermarket supply chain. In A. G. Hopwood, J. Unerman, & J. Fries (Eds.), Accounting for sustainability. Practical insights (pp. 47–71). London: Earthscan.
Thomson, I. (2014). Mapping the terrain of sustainability and accounting for sustainability. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (2nd ed., pp. 15–30). Milton Park: Routledge.
Thomson, I., & Bebbington, J. (2005). Social and environmental reporting in the UK: A pedagogic evaluation. Critical Perspectives on Accounting, 16, 507–533. CrossRef
Thomson, I., & Georgakopoulos, G. (2010). Building from the bottom, inspired from the top: Accounting for sustainability and the environment agency. In A. G. Hopwood, J. Unerman, & J. Fries (Eds.), Accounting for sustainability Practical insights (pp. 129–147). London: Earthscan.
Tillmann, K., & Goddard, A. (2008). Strategic management accounting and sense-making in a multinational company. Management Accounting Research, 19(2), 80–102. CrossRef
van der Cramer, J., Heijden, A., & Jonker, J. (2006). Corporate social responsibility: Making sense through thinking and acting. Business Ethics: A European Review, 15(4), 380–389. CrossRef
Voronov, M. (2008). Toward a practice perspective on strategic organizational learning. The Learning Organization, 15(2), 195–221. CrossRef
WCED (United Nations World Commission on Environment and Development). (1987). Report of the World Commission on Environment and Development. Our common future. Accessed: 18 March 2012. Available from: http://www.un.org/esa/sustdev/publications/publications.htm.
Weick, K. E. (1995). Sensemaking in organizations. Thousand Oaks, CA: Sage Publications Inc.
Weick, K. E., Sutcliffe, K. M., & Obstfeld, D. (2005). Organizing and the process of sensemaking. Organization Science, 16(4), 409–421. CrossRef
Young, J. J. (2006). Making up users. Accounting, Organizations and Society, 31, 581–600. CrossRef
- Sense-Making Resource Efficiency Through “Sustainability” Reports
- Springer Netherlands
Journal of Business Ethics
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
Neuer Inhalt/© Stellmach, Neuer Inhalt/© BBL, Neuer Inhalt/© Maturus, Pluta Logo/© Pluta, Neuer Inhalt/© hww, Voraussetzungen für wirtschaftliche additive Fertigung/© Marco2811 | Fotolia