Intergenerational accountability in the times of just transitions

Matthew Scobie, Ellie Norris and Holly Willson

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 5, 1405-1427

Abstract: Purpose - This study explores the concept of intergenerational accountability to address the grand challenge of a just transition. Intergenerational accountability extends the notion of accountability for the other to include future generations in ways that avoid the trap of long-termism and delayed action. Design/methodology/approach - We follow a critical qualitative case study approach with an Indigenous community in a settler colony. Sources of empirical materials include semi-structured interviews and documentary reviews, analysed abductively through thematic analysis. Findings - Intergenerational accountability extends the notion of accountability for the other temporally by including future generations. Indigenous temporalities offer a way to address concerns that accountability to distant future generations could delay the urgency to act now. Findings suggest that the “eternal present”, where aspirations of ancestors and obligations to descendants coalesce into a contemporary obligation, has the potential to help confront the climate crisis. However, the ability to actively practice these understandings is constrained by commercial “best practice” and the colonial state. These constraints necessitate struggles for Indigenous self-determination that also exist in the eternal present. Originality/value - We extend the concept of accountability for the other to include future generations, but avoid the trap of long-termism delaying action through the eternal present of Indigenous temporalities. However, these temporalities are constrained, so struggles for Indigenous self-determination become closely intertwined with struggles for a just transition.

Keywords: Intergenerational accountability; Indigenous temporalities; Self-determination; Grand challenges; Just transition (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-04-2024-7046

DOI: 10.1108/AAAJ-04-2024-7046

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