Management accountants' perception of their role in accounting for sustainable development

Vinal Mistry, Umesh Sharma and Mary Low

Pacific Accounting Review, 2014, vol. 26, issue 1/2, 112-133

Abstract: Purpose - – The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach - – The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. Management accountants' perceptions of their roles in accounting for sustainable development are examined by conducting interviews and surveys of management accountants from various organisations in New Zealand. The study is informed by legitimacy theory. Findings - – Management accountants of small-medium organisations in New Zealand play a limited role in accounting for sustainable development, compared to management accountants of larger organisations. The correlation between the type of organisation and their overall goals for achieving sustainable development are closely linked with the roles the organisations' management accountants play in accounting for sustainable development. Research limitations/implications - – This research is limited as it is only an exploratory study with a small sample of small-medium and large businesses in New Zealand. There is a need for greater acceptance by senior management of the role management accountants could play in accounting for sustainable development. Practical implications - – This paper may help management accountants, of both small-medium and larger organisations, to advance accounting for sustainable development within their organisations by actively engaging with the issues that have deterred such advancement. Originality/value - – This paper provides a review of the current debates and positions of accounting for sustainable development as well as the barriers management accountants face in getting engaged in accounting for sustainable development initiatives.

Keywords: Accounting; Sustainable development; Role; Management accountants (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:par-06-2013-0052

DOI: 10.1108/PAR-06-2013-0052

Access Statistics for this article

Pacific Accounting Review is currently edited by Professor Tom Scott, Dr Pei-Chi Kelly Hsiao, Associate Professor Chelsea Liu, Associate Professor Sophia Su, Associate Professor Thu Phuong Truong and Dr Lily Chen

More articles in Pacific Accounting Review from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().