Foundations for socio-ecological accounting scholarship

Jan Bebbington, Giovanna Michelon and Shona Russell

Chapter 13 in Handbook of Accounting in Society, 2024, pp 183-193 from Edward Elgar Publishing

Abstract: This chapter aims at crafting the likely foundations for accounting scholarship to place socio-ecological thinking at the heart of research, education, and engagement. By taking a systems approach to conceptualising the domain of concern, we describe how living in the Anthropocene dictates the need for research of a different type. In particular we outline how a sustainability science approach will lead to different accounting interventions being designed. We then develop three pre-dispositions that will need to be fostered to support a socio-ecological research tradition, namely: decentring individualised and instrumental academic identities; deepening empathy for action; and integrating capabilities of flourishing into accounting scholarship. Overall, the chapter calls for future scholarship to be attuned to the foundations of socio-ecological system in the Anthropocene and identifies dispositions and conceptual tools to enable scholars to undertake research, education and engagement that are fit for purpose given the socio-ecological challenges faced by global society.

Keywords: Business and Management; Economics and Finance; Environment; Sociology and Social Policy; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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