Moving beyond the external face of accountability: constructing accountability for sustainability from within

Magnus Frostenson and Leanne Johnstone

Sustainability Accounting, Management and Policy Journal, 2023, vol. 14, issue 7, 124-151

Abstract: Purpose - Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability. Design/methodology/approach - This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis. Findings - The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts. Practical implications - Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations. Social implications - This paper proposes socialisation processes as important for driving forward sustainability solutions. Originality/value - This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

Keywords: Accountability dynamic; Hierarchical accountability; Social and environmental accounting; Socialising accountability; Sustainability control systems (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-04-2022-0198

DOI: 10.1108/SAMPJ-04-2022-0198

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