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Advancing research into accounting and the UN sustainable development goals

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Advancing research into accounting and the UN sustainable development goals. / Bebbington, Jan; Unerman, Jeffrey.

In: Accounting, Auditing and Accountability Journal, Vol. 33, No. 7, 31.08.2020, p. 1657-1670.

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Bebbington, Jan ; Unerman, Jeffrey. / Advancing research into accounting and the UN sustainable development goals. In: Accounting, Auditing and Accountability Journal. 2020 ; Vol. 33, No. 7. pp. 1657-1670.

Bibtex

@article{056e991f77f54cd3b9931a7361253054,
title = "Advancing research into accounting and the UN sustainable development goals",
abstract = "Purpose – This paper introduces a special section devoted to accounting scholarship that addresses the UN Sustainable Development Goals (SDGs) and has three purposes. First, we explore the puzzle of a relative absence of accounting related scholarship that address the SDGs. Second, the papers within the special section are introduced and located within streams of existing research and practice. Third, the paper then suggests framings, approaches and/or conditions under which we might see more accounting scholarship in support of advancing the SDGs.Design/methodology/approach – A structured review of publication patterns in accounting journals over the last five years is undertaken to explore the nature and extent of SDG-related accounting research. These patterns and foundational accounting literature are used to shape a series of observations and propositions underlying the line of argument developed in the paper.Findings – Despite the SDGs{\textquoteright} prominence in the policy world, and the widespread embrace of their utility for shaping understandings of organizational responsibilities, accounting scholars have been slow to engage in SDG motivated research. This gap creates two issues. First, accounting scholarship is less available to the web of knowledge that is being developed about how to enact the ambitions of the SDGs. Second, accounting scholarship is not developing in a way that incorporates SDG related challenges facing organizations. This paper suggests ways in which accounting scholarship can overcome these limitations.Originality/value – Accounting research on the SDGs is in an early stage of development, despite almost five years having elapsed since their formal adoption. This paper highlights avenues for accounting scholars{\textquoteright} engagement with the SDG agenda.",
keywords = "Sustainable Development Goals, SDG accounting, Responsibility, Accounting scholarship",
author = "Jan Bebbington and Jeffrey Unerman",
note = "This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited. ",
year = "2020",
month = aug,
day = "31",
doi = "10.1108/AAAJ-05-2020-4556",
language = "English",
volume = "33",
pages = "1657--1670",
journal = "Accounting, Auditing and Accountability Journal",
issn = "0951-3574",
publisher = "Emerald Group Publishing Ltd.",
number = "7",

}

RIS

TY - JOUR

T1 - Advancing research into accounting and the UN sustainable development goals

AU - Bebbington, Jan

AU - Unerman, Jeffrey

N1 - This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.

PY - 2020/8/31

Y1 - 2020/8/31

N2 - Purpose – This paper introduces a special section devoted to accounting scholarship that addresses the UN Sustainable Development Goals (SDGs) and has three purposes. First, we explore the puzzle of a relative absence of accounting related scholarship that address the SDGs. Second, the papers within the special section are introduced and located within streams of existing research and practice. Third, the paper then suggests framings, approaches and/or conditions under which we might see more accounting scholarship in support of advancing the SDGs.Design/methodology/approach – A structured review of publication patterns in accounting journals over the last five years is undertaken to explore the nature and extent of SDG-related accounting research. These patterns and foundational accounting literature are used to shape a series of observations and propositions underlying the line of argument developed in the paper.Findings – Despite the SDGs’ prominence in the policy world, and the widespread embrace of their utility for shaping understandings of organizational responsibilities, accounting scholars have been slow to engage in SDG motivated research. This gap creates two issues. First, accounting scholarship is less available to the web of knowledge that is being developed about how to enact the ambitions of the SDGs. Second, accounting scholarship is not developing in a way that incorporates SDG related challenges facing organizations. This paper suggests ways in which accounting scholarship can overcome these limitations.Originality/value – Accounting research on the SDGs is in an early stage of development, despite almost five years having elapsed since their formal adoption. This paper highlights avenues for accounting scholars’ engagement with the SDG agenda.

AB - Purpose – This paper introduces a special section devoted to accounting scholarship that addresses the UN Sustainable Development Goals (SDGs) and has three purposes. First, we explore the puzzle of a relative absence of accounting related scholarship that address the SDGs. Second, the papers within the special section are introduced and located within streams of existing research and practice. Third, the paper then suggests framings, approaches and/or conditions under which we might see more accounting scholarship in support of advancing the SDGs.Design/methodology/approach – A structured review of publication patterns in accounting journals over the last five years is undertaken to explore the nature and extent of SDG-related accounting research. These patterns and foundational accounting literature are used to shape a series of observations and propositions underlying the line of argument developed in the paper.Findings – Despite the SDGs’ prominence in the policy world, and the widespread embrace of their utility for shaping understandings of organizational responsibilities, accounting scholars have been slow to engage in SDG motivated research. This gap creates two issues. First, accounting scholarship is less available to the web of knowledge that is being developed about how to enact the ambitions of the SDGs. Second, accounting scholarship is not developing in a way that incorporates SDG related challenges facing organizations. This paper suggests ways in which accounting scholarship can overcome these limitations.Originality/value – Accounting research on the SDGs is in an early stage of development, despite almost five years having elapsed since their formal adoption. This paper highlights avenues for accounting scholars’ engagement with the SDG agenda.

KW - Sustainable Development Goals

KW - SDG accounting

KW - Responsibility

KW - Accounting scholarship

U2 - 10.1108/AAAJ-05-2020-4556

DO - 10.1108/AAAJ-05-2020-4556

M3 - Journal article

VL - 33

SP - 1657

EP - 1670

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 0951-3574

IS - 7

ER -