A “green” accountant is difficult to find

Matthew Egan and Dale Tweedie

Accounting, Auditing & Accountability Journal, 2018, vol. 31, issue 6, 1749-1773

Abstract: Purpose - The purpose of this paper is to empirically explore how accountants can contribute to organisational sustainability initiatives. Design/methodology/approach - The paper adopts a critical case study methodology, focused on a large Australian company in which senior management sought to engage accounting staff in an internal sustainability reporting initiative focused on eco-efficiency. Bourdieu’s concepts of habitus, capitals and field enable a relational analysis of the findings. Findings - While accountants adapted well to early changes aligned to cost efficiency, they struggled to engage with more creative sustainability improvements. The paper explains both adaptions and constraints as interactions between accountants’ professional habitus, capitals and their broader organisational field. Prior strategies to engage accountants (e.g. training) only partially address these factors. Practical implications - The accounting profession has persistently urged members to contribute to organisational sustainability initiatives. This paper provides insight into how organisations might combine professional acculturation and appropriate capitals to advance this agenda. Social implications - Although eco-efficiency is only one potential element of comprehensive organisational sustainability management, the paper’s insights into engaging accountants contributes to understanding how broader social sustainability agendas might be advanced. Originality/value - The study addresses calls for empirical insights into how accountants can contribute to corporate sustainability practices. Prior studies have polarised between interpreting accountants as either enablers or barriers to sustainability change. This paper explores how shifting configurations of habitus, capital and organisational field can enable either outcome.

Keywords: Sustainability; Sustainability accountants; Sustainability management accounting (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-03-2017-2891

DOI: 10.1108/AAAJ-03-2017-2891

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