“Fleshing out” an engagement with a social accounting technology

Michael Fraser

Accounting, Auditing & Accountability Journal, 2012, vol. 25, issue 3, 508-534

Abstract: Purpose - The purpose of this paper is to provide an empirical account of a social accounting technology applied within a New Zealand Local Body Authority and reflect on “assemblages” that enable change for sustainability thinking at the organisational level. Design/methodology/approach - The paper presents a case using semi‐structured interviews to track six sustainability assessment model (SAM) applications over a two‐year period. The diversity of applications ranged from large infrastructure projects such as transport through to libraries and meant the SAM was operational under a variety of organisational settings. Findings - Evidence found suggests that the SAM influenced mental models of participants, fostered more reflective and inclusive accounts, changed organisational decisions, and resulted in tangible change. However, managers vulnerable to voting influences later changed their criteria on which the SAM was evaluated and in turn rendered it “technically inadequate”. Further findings indicate the role of accountants and legislation were salient enabling “assemblages”. Such findings support the assertion of in‐depth case studies and multiple applications of a social accounting technology being required to make visible important factors in enabling sustainability thinking. Originality/value - The paper explores the process of change implicated with SEA technology engagements beyond a “success” or “failure” label by examining empirically the enabling features implicated in sustainability thinking. In doing so the paper responds to a lack of in‐depth engagements of social accounting technologies in the organisational environments they were designed for and provides a basis for theorising SEA technologies.

Keywords: Sustainability accounting technologies; Social and environmental accounting; Accounting systems; Social accounting; New Zealand; Sustainable development; Change management (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:25:y:2012:i:3:p:508-534

DOI: 10.1108/09513571211209626

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