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Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
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TY - JOUR
T1 - The influence of Power’s Audit Society in environmental and sustainability accounting
AU - Bebbington, Jan
AU - Larrinaga, Carlos
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 - 2024/1/26
Y1 - 2024/1/26
N2 - Purpose – The purpose of this paper is to reflect upon the contribution of the Mike Power’s Audit Society and associated papers from the 1990s to the (then) emerging field of environmental accounting. The paper also looks forward to how these seminal ideas are influenced by accounting in the Anthropocene, as examined in more recent sustainability accounting literature.Design/methodology/approach – This is a reflective essay, drawing from the broad sweep of social, environmental and sustainability accounting literature.Findings – The performativity of accounting and audit, as it pertains to the practices of environmental audit and sustainability reporting, is clearly evident, with Power’s work contributing significantly to this conceptualisation. At the same time, there is also a material dimension to this process. Indeed, distinguishing first and second-order risk (drawing from Power and others) is a critical and ongoing task for sustainability accounting.Originality/value – We suggest that the Anthropocene offers challenges to the notion of the performativity of audit and reporting
AB - Purpose – The purpose of this paper is to reflect upon the contribution of the Mike Power’s Audit Society and associated papers from the 1990s to the (then) emerging field of environmental accounting. The paper also looks forward to how these seminal ideas are influenced by accounting in the Anthropocene, as examined in more recent sustainability accounting literature.Design/methodology/approach – This is a reflective essay, drawing from the broad sweep of social, environmental and sustainability accounting literature.Findings – The performativity of accounting and audit, as it pertains to the practices of environmental audit and sustainability reporting, is clearly evident, with Power’s work contributing significantly to this conceptualisation. At the same time, there is also a material dimension to this process. Indeed, distinguishing first and second-order risk (drawing from Power and others) is a critical and ongoing task for sustainability accounting.Originality/value – We suggest that the Anthropocene offers challenges to the notion of the performativity of audit and reporting
KW - Accounting and the Anthropocene
KW - Audit society
KW - Environmental accounting
KW - Sustainability accounting
U2 - 10.1108/QRAM-01-2022-0007
DO - 10.1108/QRAM-01-2022-0007
M3 - Journal article
VL - 21
SP - 21
EP - 28
JO - Qualitative Research in Accounting and Management
JF - Qualitative Research in Accounting and Management
SN - 1176-6093
IS - 2
ER -