Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world

Michela Magliacani, Gennaro Maione, Valentina Toscano and Daniela Sica

Business Strategy and the Environment, 2025, vol. 34, issue 1, 1460-1474

Abstract: Adopting the “multidimensional nature of accounting” framework, this study aims to identify what factors hinder the adoption of energy accounting as a practice that shapes a better world. This paper wants to highlight that the social and moral dimensions of accounting cannot be taken for granted, since they can provide insights to the professional and research debate. The case study methodology is used to investigate energy accounting in the first Italian Renewable Energy Community (REC). Data were collected through open interview and focus group and processed with a qualitative content analysis. The findings highlight some specific technical, social, and moral factors that hinder the adoption of energy accounting in practice. Key propositions are provided to help organizations understand how to adopt energy accounting, going beyond its mere technical nature. Ways forward are proposed to cultivate more significant levels of aspiration to reduce the disconnection between accounting theory and practice.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1002/bse.4048

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:bla:bstrat:v:34:y:2025:i:1:p:1460-1474

Ordering information: This journal article can be ordered from
http://onlinelibrary ... 1002/(ISSN)1099-0836

Access Statistics for this article

Business Strategy and the Environment is currently edited by Richard Welford

More articles in Business Strategy and the Environment from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().