Academic contributions to enhancing accounting

Academiccontributionstoenhancingaccountingforsustainabledevelopment

Leadersofbusiness,publicserviceandthirdsectororganizationsareincreasinglyrecognizingthatindischargingtheirvarieddutiestheymustaddressthesignificantrisksofglobalenvironmentalchange,includingtheeconomicandsocialrisksthatcanflowfromit.Theyarealsorecognizingtheinteractionofabroaderrangeofrisksandopportunitiesarisingfrom,andimpactingupon,ecological,socialandeconomicsustainabilityasamongthemosturgentandcomplexchallengesfacingtheirorganizationsandsocietymorebroadly(Hopwood,Unerman,&Fries,2010).Asorganizationalleadershavebecomemoreawareofawiderarrayofsustainability-relatedchallenges,theirorganizationsandadvisorshaveworkedondevelopingagrowingrangeofaccounting,accountabilityandassurancepracticestohelpidentifyandmanagethesesustainability-relatedrisksandopportunities(Bebbington,Unerman&O’Dwyer,2014;Malsch,2013;O’Dwyer,Owen&Unerman,2011;Power,1997).Alongsidethedevelopmentofsuchpracticesandengagementsbetweenorganizationsandtheirstakeholdershaveemergedcritiquesanddebates,supportedwithinsightsfromacademicresearch,regardingthedegreetowhichsuchpracticesandengage-mentsmightbeconsideredassubstantive(Gray,2010).Thereisalong-standingtraditionofacademicresearchexaminingarangeofpolicies,processesandpracticesrelatedtosustainabilityaccountingandaccountability(Buhr,2007;Grayetal.,2010;Owen,2008;Thomson,2007,2014).JournalssuchasAccounting,OrganizationsandSociety,AccountingAuditingandAccountabilityJournal,CriticalPerspectivesonAccounting,andAccountingForumhavewelcomedandencouragedavarietyofthissocialandenvironmentalaccountingandaccountabilityresearchoversomedecades(Gray,2002;Gray&Laughlin,2012;Lehman,1999;Owen,2008).AcademicnetworkssuchasTheCentreforSocialandEnvironmentalAccountingResearchanditsassociatedjournalSocialandEnvironmentalAccountabilityJournalhavealsoplayedacentralroleinbuildingresearchcapacityinthisfield.Thiscapacitybuild-inghasbeen,andcontinuestobe,importantbecauseabodyofhighqualityacademicliteraturenotonlyreliesupontheimaginationandinspirationofindividualhttp://dx.doi.org/10.1016/j.aos.2014.07.0030361-3682/Ó2014ElsevierLtd.Allrightsreserved.scholarsbutalsodevelopsfromcohortsofresearchersengagedinlong-termsynergisticconversationsthatnetworkssuchasTheCentreforSocialandEnvironmentalAccountingResearchhavefacilitatedandpromoted.Increasingorganizationalinterestinsustainabilityaccountingandaccountability,alongwithincreasedaca-demicinvestigationoftheseaccountingissues,hasparal-leledmuchgreaterevidenceandpublicawarenessofthecollectiveunsustainabilityofmanyhumanactivities(IPCC,2013,2014a,2014b),especiallythenegativeecolog-icalandsocialimpactsofbusinessactivity(Bebbington&Larrinaga,2014b;Hopwood,2009).Acrossthediverserangeofsustainabilityaccountingandaccountabilityresearch(Thomson,2014),wediscernthreebroadstrandsofliterature–albeitwithsomeoverlappingstudiesandblurringbetweenthesestrands.Onestrandseekstodemonstraterelationshipsbetweensocialandenvironmentalperformance,socialandenviron-mentalreporting,andeconomicperformance(includingstockmarketvaluations).Anoftenimplicitargumentunderlyingthisstrandofliteratureisthatelementsofsus-tainabilitycanbehighlightedand/oraddressedthroughexistingmarketmechanisms.Insharpdistinction,asecondstrandofresearchsuggeststhatsocialandenvironmentalunsustainabilityislargelyaconsequenceofthecapitalistsystemandarguesthatthebest(oronly)waytomovetowardsasociallyandecologicallysustainablesystemistoradicallyreformorevenoverthrowmarketsandcapital-ism.Thethirdstrandofresearchseekstoconstructivelybutcriticallyengagewithbusinessesandotherorganiza-tionstohelpthemidentifyarangeofsocialandenviron-mentalsustainabilityrisksandopportunitiesandmakechangestothewaytheyoperateinadirectionintendedtoresultinlessunsustainableoperations.AscanbeseeninFig.1,Sustainabilitystudiesfromnat-uralsciencedemonstratethatorganizationsneedtomakesubstantivechangesintheshorttermifwearetoavertcatastrophicglobalenvironmentalchangeandresultantsocietaldislocation.Academicsworkinginthethirdbroadstrandofsustain-abilityaccountingandaccountabilityresearchmightwellacceptargumentsfromstudiesinthesecondstrandthat386Editorial/Accounting,OrganizationsandSociety39(2014)385–394Fig.1.Source:IPCC(2014c)WorkingGroupIIreport,p.13:AssessmentBoxSPM.1Figure1.flawsinthecapitalistsystemcauseorreinforcesocialandenvironmentalunsustainability.Themotivationfortheirratherdifferentapproach,however,isaconcernthatradi-calreforminthecapitalistsystemislikelytocomefartoolatetoavertcatastrophicglobalenvironmentalchange.Perversely,suchradicalreformmightonlyariseasaresultofthemajorsocialandeconomicdisruptionindicatedinFig.1aslikelytoflowfromcatastrophiclevelsofglobalenvironmentalchange.Consideringthistoohighapricetopayforreform,academicsworkinginthisthirdbroadstandofresearchtakeanapproachthathelpingorganiza-tionstochangetowardslessunsustainableoperationshaspotentialtodeferthetimebywhichwewillreachthepointofcatastrophicglobalenvironmentalchange,givinggreatertimeandopportunityfornovelsolutionstochal-lengesofglobalwarmingandsocialbreakdowntobedeveloped.Theyseesuchconstructiveengagementsasessentialinmovingtowardsalow-emissionscenario(RCP2.6inFig.1)andawayfromahigh-emissionscenariolikelytoensueintheabsenceofpracticaleffortstochangeorganizational(un)sustainabilitypoliciesandpractices(scenarioRCP8.5inFig.1).Inthispaperwefocusonthisthirdbroadstrandofsus-tainabilityaccountingandaccountabilityliterature,astrandreferredtoas‘accountingforsustainabledevelop-ment’(seealsoBebbington&Thomson,2013).Weregardresearchinthisstrand,thatseekstoengagewithandcri-tiquepracticeandpolicy,asperhapschallengingsomeofthemorecommonlyaccepteddistinctionsanddefinitionsofcriticalitywithinpartsoftheaccountingacademy,espe-ciallystudieswithinthesecondbroadstrandofsustain-abilityaccountingandaccountabilityresearch.Thisisbecausewithinthiswork,itisanopenquestionastowhetherornotexistingpowerstructuresareinneedofreplacement,reformationorredirection.Withinthisthirdstrandofliteraturethecomplexitiesofthedetailedunderlyingissuesandrelationshipsindicateaneedforgreaterattentiontothedevelopmentandrefine-mentoffocusednoveltheoreticalframings(Bebbington&Thomson,2013).Theoryplaysavitalroleintheinterac-tionbetweenobservationandinsightbyprovidinganexplanatoryframeworkthathelpsto:simplifyahighlycomplexword;structuretheabstractionofmeaningfulinsightsfrommessydata;andcommunicatetheseinsightstodifferentaudiences.Thereforegreatertheoreticalsophisticationcanplayavitalroleintheprovisionofrobustevidenceandunderstandingsuponwhichexistingpracticescanbeevaluatedandcritiqued,andnewandsounderpracticesdeveloped.Asthetotalityofsharedempiricalinsightsinanycom-plexareagrows,interpretationsofthisbodyofinsightswillevolve.Oldinsightswillbequestionedandovertimeblindspotsandareasofinattentionwillbecomeapparent,leadingtoshiftsinhowandwhydifferenttheoreticalframeworksmightbeconsideredrelevant.Animportantaspectofresearchisthusmaintaininganopennesstoreviewandupdatetheoreticalframeworksinuse,andtodevelopnoveltheoreticalframings,ifevidenceandunder-standingsfromnewstudiesaretomakeongoingandsub-stantivecontributionstoevaluating,critiquinganddevelopingpolicyandpractice.Wearguehere(andthepapersinthisspecialsectionofAccounting,OrganizationsandSocietyservetodemonstrate)thattherearebenefitsarisingfromgreaterdevelopment,diversityandsophisti-cationintheformationanduseoftheoryinresearchonaccountingforsustainabledevelopment.Inmakingthecaseforgreatersophisticationanduseofnoveltheoreticalframingsinaccountingforsustainabledevelopmentresearchwestartbyhighlightingtheincreasedcomplexityandunpredictabilityofrelationshipsbetweenphenomenawhenmovingfromafocusonfinan-cially-oreconomically-basedaccountingpracticestoabroaderengagementwithmultifacetedandinteractingsocial,environmentalandeconomicsustainabledevelop-ment.Havingestablishedthatresearchintoaccountingforsustainabledevelopmentexaminespracticesinanarenacharacterizedbyaddedlayersofcomplexityandunpredict-abilityontopofthealreadyverycomplexeconomically-Editorial/Accounting,OrganizationsandSociety39(2014)385–394387focusedaccountingpractices,thesubsequentsectionbuildsourcasearoundthenecessityfordevelopmentanddiversityoftheoreticalunderstandingsorframingsinabstractingandcommunicatingusefulinsightsfromempiricalobservationsofaccountingforsustainabledevelopmentpractices.Thisisfollowedbyasectionillustratingthebeginningsofamovementtowardsmoresophisticateduseoftheoryasseeninsomerecentlypublishedpapersintheaccountingforsustainabledevelopmentresearchstrand–inthisissueofAccounting,OrganizationsandSocietyandelsewhere.Weseektohighlighthowsuchtheoreticaldevelopmentsprovidecompellingandnovelinsights,movingusforwardinourunderstandingofaccountingforsustainabledevelopmentpractices.Theconcludingsec-tioncontributesafewideasforpotentiallyfruitfulavenuesfortheoreticalformation,refinementanddevelopmentinresearchonaccountingforsustainabledevelopment.ComplexityandunpredictabilityinaccountingforsustainabledevelopmentEconomically-focusedaccountingisahighlycomplexfieldcomprisingbothmanagementandfinancialaccount-ing.Itcanbecharacterizedascommunicatingandhelpingtomanagedirecteconomicinteractionsandimpactsbetweenanorganizationandtheworldexternaltotheorga-nization.Itdrawsaboundaryaroundtheorganizationandrecords,analyzesand/orreportsoneconomicallymaterialinteractionsandimpactsthathaveaneffectwithinoracrossthisboundary.Thiscommunicationandmanagementrolemayalsoextendtocoverinteractionsandimpactsthatareultimatelybutlessdirectlyeconomic,butwheretheseinteractionsandimpactsmanifestthemselvesineconomictermswithinarelativelyshort-termtimehorizon.However,lessdirectandlesscertainpotentiallong-termeconomicrisksarisingfromsocialandenvironmentalimpactsoftheorganization’sactivities(suchasitsimpactonclimatechangeorsocialcohesion)areoftenignoredorevaluatedasimmaterialbyconventionalaccountingpracticessoareexcludedfromtheaccountinganalysis.Accountingforsustainabledevelopmentnecessitatesthebroadeningoftheseshort-termeconomically-orientedaccountingpracticestoincorporatenotjustdirectshort-termeconomicinteractionsandimpactsbutalsotoincorporatethedirectinteractionsandimpactsbetweentheorganization,thesocietyinwhichitoperatesandthenaturalenvironment.Theseadditionalsocialandenviron-mentalinteractionsandimpactswilloftenhaveaneconomicimpactinthelongerterm(Bebbington,Gray,Hibbitt,&Kirk,2001).Thus,inaccountingforsustainabledevelopment,analreadyhighlycomplexrangeofmoreconventionalfinancially-orientedaccountingpractices,focusingontwo-wayeconomicinteractionsandimpactsbetweentheorganizationanditsexternalworldintheshorterterm,isbroadenedtoaddressamuchlargerarrayoftwo-waysocial,environmentalandeconomicinterac-tionsandimpactsbetweentheentityandtheworldbeyondtheentity’sboundaries.Howeverthisbroadeningisnotlimitedtoaddingtheseadditionaltwo-waydimensionsofsocialandenvironmen-talimpactstomorefamiliareconomicimpacts.Thedirectimpactsonsociety,thenaturalenvironmentandtheecon-omyflowingfromanorganization’sactivitieswillusuallyalsoresultinlessdirectimpactsbetweensociety,theenvi-ronmentandtheeconomy.Thus,anysingleactiontakenbyanorganizationcaninitiallydirectlyimpactuponandcauseavarietyofchangesinelementsofsocialcohesion,thenaturalenvironmentandtheamountanddistributionofwealth.Thesedirectimpactsonsociety,theenviron-mentandtheeconomywillsubsequentlyleadindividuallyand/orcollectivelytootherchangesintheseareas.Theseotherchangescantheninturnimpactfurtherupontheorganization(Hopwoodetal.,2010).Toillustratethedistinctionbetweenthesedirectandlessdirectimpactsandinteractions,wecanconsiderthewidelyreportedBPGulfofMexicooilaccidentin2010.AccordingtoaUSCongressionalenquiry,thisaccidentapparentlypartlyresultedfromlocaldecisionswithintheoilmultinationalBPanditscontractorstosaverelativelyimmaterialcostsbycuttingcornersinoilexplorationsafetymeasures(NationalCommissionontheBPDeepwaterHorizonOilSpill,2011).Theensuingaccidentmighthavebeenpreventedhadmorerobustsafetymea-suresbeeninplace.Itdirectlykilled11workersemployedontheoildrillingexplorationrig,aclearnegativesocialimpactforthese11peopleandtheirfriendsandfamilies.ItalsodirectlycausedlargescaleoilpollutionintheGulfofMexicoanddirectlyincurredlargeeconomiccostsforBPanditspartnersinextinguishingthefire,stoppingtheoilleakandcleaningupsomeofthespiltoil.Thesedirect(andfairlyimmediate)externalimpactsonsocial,environ-mentalandeconomicfactorsthemselvesthencausedmanyothernegativeimpactsintheseareas.Thus,forexample,theoilpollutionkilledmanyfish,preventedmanyfishermengoingtoseatocatchfishforaperiodanddamagedthetouristindustryinstatesclosetotheoilspill(NationalCommissionontheBPDeepwaterHorizonOilSpill&OffshoreDrilling,2011).Thenegativeenvironmentalimpactfromtheoilspillthereforecausedothersocialandeconomicimpactsoncommunitiesincoastalareasclosetotheoilspill.SeveraloftheseandotherimpactsthenfedthroughintofurthereconomicimpactsforBPanditscontractorswhowererequiredtopaycompensationtothoseaffectedandwhosufferedreputationdamage.Intotal,BPreportedcostsofUS$40.9billionin2010associatedwiththeGulfoilspill.Consistentwithlong-standingargumentswithintheacademicliterature,withlongertimehorizons,socialandenvironmentalimpactsbecameeconomicimpacts.Iflonger-termandlessdirectpossibleeconomicconse-quencesofsocialandenvironmentalriskshadbeenmoreprominentinroutinedecision-makingprocessesatBP,theactionsandoutcomemighthavebeendifferent.Ofcourse,wecanneverproveacounterfactual.Howeverdecisionsinformedbynarrowlyfocusedshort-termeco-nomicaccountinginformationmightplausiblybeverydif-ferentifabroaderrangeofdirectandindirectsocial,environmentalandeconomicimpactsandinteractionswereincorporatedintotheaccountinginformationandriskassessmentsusedtoinformdecision-making.Expandingexistingaccountingmechanismstocoverthesesocialandenvironmentalinteractionsandimpacts388Editorial/Accounting,OrganizationsandSociety39(2014)385–394isfarfromstraightforwardhowever.Thisisbecausethedynamicsandcharacteristicswithinthesocialandenvi-ronmentaldimensionsdifferinimportantwaysfromthoseinthemorefamiliareconomicdimension.Oneofthesemajordifferences,forexample,isintheareaofcommensuration.Akeyfactorthatfacilitatesaccountingmeasurement,aggregationandcomparisonofmanydifferenteconomictransactionsandeventsisthatthereisasufficientlybroadintersubjectiveconsensusonthecommensurationoftheseeconomicimpactsintermsoffinancialmonetarymeasure-ment.Economicactivityreliesinlargepartontheexchangeofpropertyrights.Astheexchangeofpropertyrightsusuallyinvolvestheexchangeofmoneytherearereadilyavailablemonetarymeasurementsavailableforthesetransactions.Thesemonetaryvaluationsappeartoleadtorelativelybroadintersubjectiveconsensusonthecommonmeasurementofeconomicimpactsofdifferentactionsandevents.Thuseconomicimpactsareoftencom-mensuratedinpracticeinmonetaryterms.Inconsideringthisoutcomeitisimportanttostressthatthismonetarycommensurationisnotanintrinsiccharacteristicoftheeconomicarena.Ratheritreflectstheweightoftimeandeffortspentovermanydecadesinproducingintersubjectiveconsensus.Forexamplewhilstthenotionandbroaddefinitionofprofitisstillsubjecttoongoingdebateandcritiqueinsomequarters,ithasbecomewidelytakenforgrantedinothers,evenwhenthepotentiallyfragileandsubjectivenatureofitssupportsarereadilyapparent.Challengestothisintersubjectiveconsensuscanariseasthemodeofanalysisandmeasurementofeconomicoutcomesisbroughttobearinarenaswhereothermodesofthinkingareprevalent.ThecaseoftheDiagnosticRelatedGroupasacentraltoolintheresourceallocationofhealthcareresourcesinacutesettingsisausefulexam-ple.Earlyresearchonthismatterdemonstratedthecon-testation,fragilityandmalleabilityoftheapproach(Chua,1994;Chua&Degeling,1993).Movingonintime,inreviewingthelandscapeofcontemporaryhealthcarecostingwefindthat,forbetterorworse,theDiagnosticRelatedGroupisnowapervasivelydominantapproach(Chapman,Kern,&Laguecir,2014)androutinelyoffersabasisforpracticalcommensurationinhealthcare.Theterm‘practical’isanimportantcaveathere.Fromtheperspectiveofresearchersinthesecondbroadstrandofsocialandenvironmentalaccountingandaccountabilityresearch,attemptsbysomepractitionersandconsultantstoputacommon,oftenmonetary,valueonallmaterialsustainabilityimpactsareinprincipleill-conceived(Hines,1991).Fromtheperspectiveofresearchersworkinginthethirdstrandofthisresearch,intersubjectiveconsen-susonmeasurementmight,however,insomeareasbesuf-ficienttoallowsomesocialandenvironmentalimpactstobepracticallycommensuratedsuchthattheycanbegintobemoredirectlyandactivelyconsidered.Onecandidateforsuchpracticalcommensurationiscarbonimpacts.Emissionsofcarbondioxide(andotherglobalwarminggases)havebroadlyaglobalimpact,whichthereforedoesnotvarysubstantivelydependinguponwhereintheworldthecarbondioxideisemitted.Thereare(admittedlycontested)marketmechanismsavailablethroughincreasinglyprevalentcarbontradingschemestoputatradedpriceoncarbonemissions(Bebbington&Larrinaga,2014a).Whilstacontestedmatter,somewouldarguethatsufficientconsensushasnowdevelopedforcommensurationwitheconomicimpactstobegintotakeplaceinthisarea.Aswemovetootherenvironmentalareaswefindlessexperienceandestablishedpracticeofmeasurementhow-ever.Fortheseenvironmentalimpactspracticalcommen-surabilityisamoreremoteprospect.Onesuchimpactistheuseofwaterinmanufacturing,transportingandusingproducts.Itmightbepossibletoestablishaccountingmechanismstocalculatetheamountofwaterthathasbeenusetobringeachproducttoitscurrentstateandlocation–thenotionalamountofwaterembeddedinaproduct(Russell&Lewis,2014).However,aggregatingandcomparingthisembeddedwaterishighlyproblematicsuchthatanyresultinginterpretationmightnotbemean-ingful.Thisisbecausetwoproductswiththesameamountofembeddedwatermayhaveeachusedwaterintheirpro-ductioninamannerthathasverydifferentenvironmentalimpacts.Forexample,waterisusedtogrowgrasstofeedcattlethatproducemilkandbeef.Wherethiswatercomesfromplentifulrainfallinanareathatdoesnotsufferwaterstressitsusewillhaveaverydifferentecologicalandsocialopportunitycostthanthesameamountofwaterembed-dedinthemilkandbeefofcattlegrazinginanaridregion.Furthercomplexityisaddedwhereanareamightbearidatsometimesoftheyearbutverywetatothers,withtheopportunitycostofwaterembeddedinthesameproductfromthesamelocationvaryingdependinguponthetimeofyearofproduction.Giventhiscomplexityanddiversityinthesocialandenvironmentalopportunitycostofagivenamountofwater,reachingthelevelofintersubjectivecon-sensusnecessaryforpracticalcommensurationwithametricfortheimpactofwateruseislikelytobemuchmorechallengingthanithasbeenforcarbon.Thisverybriefexamplethereforeillustratesthecom-plexityandchallengeofcommensuratingtheenvironmen-talimpactofwateruseandwaterembeddedinproductsandservices.Withouttheabilitytocommensurate,manyaccountingmechanismsdevelopedtohelpinformdecisionsintheeconomicspherecannotbeusedintheenvironmentalorsocialspheres.Thesecommensurationproblemscallforpotentiallyradicallynewaccountingmechanismstobedevelopedtomakeaneffectivecontributiontoenhancingsocialandenvironmentalsustainability.Inadditiontocommensurationproblemsthatarisewhenbroadeningthefocusofaccountingfromtheeco-nomictoencompasssocialandenvironmentalsustainabil-ity,therelationshipsandinteractionsbetweensocial,environmentalandeconomicimpactsaremuchmorecomplexthanmanyappreciate.Weindicatedearlierinthispaperthataddedcomplexitynecessitatesaccountingtoconsiderofarangeofdirectshort-termimpactsalongwithlessdirectlonger-termimpacts.Thegreaterthecomplex-ityoftheseimpacts,themorechallengingisthetaskofdevelopingneweffectiveaccountingmechanismsandpro-vidingrobustevidenceregardingthesemechanisms.Editorial/Accounting,OrganizationsandSociety39(2014)385–3943InthisspecialsectionofAccounting,OrganizationsandSociety,BebbingtonandLarrinaga(2014b)indicatethatthenatureofsocialandenvironmentalimpactsarealsoverydifferentfromtherelationshipsthatcharacterizeeconomicimpactsthataremorefamiliartoaccountants.Theypointnotonlytotheunchartednatureofmanyaspectsofsustainabledevelopment,butalsoarguethattherelationshipsbetweenkeyelementsofsustainabledevelopmentmaybeunchartable.Thisaddsfurthermajorlayersofcomplexityandunpredictabilitytotheissuesunderlyingaccountingforsustainabledevelopmentandtothetransformationofrawempiricalobservationsintousefulevidence,insightsandunderstandings.BebbingtonandLarrinaga(2014b)arguethatifaccountingpracticesaretodevelopinamannerthatcanpositivelycontributetowardssustainabledevelopment,thereisaneedforresearcherstodrawmorebroadlyfromthelatestunderstandingsprovidedbysustainabilityscience.Fromthisperspective,effectiveresearchintoaccountingforsustainabledevelopmentrequiresamovefarbeyondthefocusprevalentinmuchsocialandenviron-mentalaccountingresearch,wherestudiesoftenexamineratherconventionalaccountingelementsofsustainabilityaccounting.This,theyargue,willrequireresearcherstobemoreopentoappreciatingthebroadercontextofsustainabilityscienceandsustainabledevelopment.Researchersthenneedtoembracegreaterlevelsofuncertainlyandunpredictabilityinrelationshipsbeingresearched,withsustainabledevelopmentviewedasa‘wicked’problemcombiningscientificevidencewithpolit-icalandsocialdiscourseinawaythatraisesnovelandcomplexontologicalandepistemologicalquestions.BebbingtonandLarrinaga(2014b)alsohighlightrecentdevelopmentsinrecognizinganeedtoaddressthesecom-plexproblemsofsustainabledevelopmentusinga‘post-normal’approachtoresearchanddevelopmentsinpolicyandpractice.Thisrequiresamulti-disciplinaryproblem-focusedratherthanasiloed-disciplinaryapproachtoresearch,enrollingtheknowledge,viewsandparticipationofmanyintheresearchratherthanjustaneliteofexperts.Viewedfromthisperspective,effectiveresearchintoaccountingforsustainabledevelopmentrequiresustoembraceandhandleconsiderablecomplexity,achallengethatwillbeappealingtomanyacademics.ThevalueofgreatertheoreticaldepthanddiversityinresearchonaccountingforsustainabledevelopmentGiventherapidlychangingandhighlycomplexaccountingforsustainabilityarena,asdiscussedabove,thechallengeofengaginginresearchthatsupportscon-structivecritiqueofexistingpracticesandinnovationofnewpracticesinaccountingforsustainabledevelopmentisalargeone.Issuesrelatedtoarticulationofcompellingandtheoreticallyinformedresearchquestionstogetherwithanexaminationofthestrengthsandweaknessesofdifferentresearchapproacheshavebeenlongstandingtop-icsofdiscussionintheaccountingliterature(see,forexample,Chapman,2012;Chua,1986).However,forreasonsoutlinedabove,thereisaneedforgreateratten-tiontobepaidtotheroleoftheoryintheaccountingforsustainabledevelopmentliteraturethanisgenerallyfound(butsee:Gray,Owen,&Adams,2010).InthewordsofGrayandLaughlin(2012,p.241):Whatmustbeavoidedinthefutureisthemyopic,isolatedandcolourlessconcentrationondescriptivestudiesofsocialaccountingpractices...whichhasdominatedresearchoverthelast20years.Articulationofcompellingresearchquestions(orproblems)anduseofresearchmethodssuitedtocollec-tionofdatainaformappropriatetoaddressingthesequestionsarecentraltothepossibilitiesforacademiccontribution(Alvesson&Sandberg,2013;Broadbent&Unerman,2011;Silverman,2011).Theoryplaysavitalroleinarticulationofresearchquestions,inidentifica-tionofappropriatemethodstocollectdatatoaddressthesequestionsandinanalysisofthisdata(see,forexample,Ahrens&Chapman,2006;Alvesson&Sandberg,2013).Theoryoffersavitaltoolinthetransformationofdatafromadescriptionof‘whatis’intoin-depthinsights,surfacingthedriversunderlying‘whatis’andprovidingperspectiveson‘whatcouldbe’.Aprerequisitetoexaminingandseekingtoadvancetherolesoftheoryinanyareaofresearchisasharedunder-standingofwhattheterm‘theory’meansas‘therearemanyviewsontheoriesinthesocialsciences’(Alvesson&Sandberg,2013,p.51).AhrensandChapman(2006,p.823)characterize‘theory’asmeaning‘anorientingsetofexplanatoryconcepts...[where]eventsinthefieldmaybestbeexplainedwithreferencetomultipletheories’.Similarly,Silverman(2011,p.52)explainsthattheroleofatheoryisto:...arrangesetsofconceptstodefineandexplainsomephenomenon...[w]ithoutatheory,suchphenomenaas‘gender’,personality’,‘talk’or‘space’cannotbeunderstoodbysocialscience[wewouldaddaccountingandsustainabilitytothislist].Inthissense,withoutatheorythereisnothingtoresearch...theoriesprovidetheimpetusforresearch.Intheargumentsweputforwardinthispaper,weusetheterm‘theory’inthewaydefinedintheabovestudies,asaframeworkofconceptsthathelptostruc-tureourobservationsandthenourunderstandingsoftheseobservedelementsoftheworld,andtocommuni-catethisunderstanding(seealso:Ohlson,2011).Interpretiveresearchapproachesarecommoninaccountingforsustainabledevelopmentresearchstudies,perhapsbecauseofthenatureofthecomplexityandnuan-cesunderlyingtheissuesbeingresearched.Inanyresearchapproach,theoryrepresentsanexerciseinsimplificationinrelationtoaninfinitelycomplexworld.Asiscommonlydiscussedinthemethodsectionsofinterpretivestudies,theroleofsuchworkistobeplausible,trustworthyandfruitfulsincedirectclaimstowardstruthbecomecomplexintheabsenceofarealistobjectivebenchmarkforjudgingtheseclaims.Thisdoesnotequatetoacollapseinto390Editorial/Accounting,OrganizationsandSociety39(2014)385–394relativism(Chua,1986),ratheritsuggeststhevalueofsomedevelopmentwithinanddiversitybetweenmultiplestrandsoftheorization.Forsometime,theorizinginsustainabilityaccountingandaccountabilityresearch,andespeciallywithintheaccountingforsustainabledevelopmentstrandofresearch,hasbeendominatedbyratherbroadversionsofstake-holderandlegitimacytheories(Bebbington,Unerman,&O’Dwyer,2014;Deegan,2002,2014;Deegan&Unerman,2011;Rinaldi,Unerman,&Tilt,2014;Unerman,2008).Employmentofthesetheorieswaseffectiveindevelopingusefulinsightsinearlierstagesofthedevelopmentofsocialandenvironmentalaccountingpracticeandresearch–particularlywhenresearchfocusedonexternalreportingpractices.Howeverapplyingthesamebroadbrushstrokesofatheorytimeandagainwithdifferentdatadoesnotusuallyproducemajorinsightstoadvancetheevidencebaseuponwhichmoresolidpolicesandpracticescanbedeveloped.So,forexample,onceitisrealizedthatlegitimacyplaysarole,theincrementalvalueoflookingfurtherforabroadbrushstrokesnotionoflegitimacyfallsrapidly.Thisisnottodevaluelegitimacyasaconcepthowever,ratheritistosuggesttheneedfortheconceptoflegitimacytotakeonnuanceanddetailoverthecourseofastreamofstudiesratherthanactingasafixedreferencepoint.Wenotethatsimilarconsiderationscouldbeappliedwithinthesecondbroadstandofsustainabilityaccountingandaccountabil-ityresearchthatfocusesonissuesaroundmanagerialcap-tureofsocialandenvironmentalaccountingpractices.Onceanumberofresearchstudieshavedemonstratedthatthereismanagerialcapture,wecouldquestionhowmuchpotentialthereistomakeasubstantiveadditionalcontri-butiontoknowledgebysimplyhighlightingfurtherthismanagerialcapture.Whilethegeneraltendencymightpersistandthusmeritcontinuedattention,greatervaluefromsuchongoingobservationsmightarisefromfurtherdevelopmentanddetailinthenatureofcapture.Theorychoiceinvolvesapurposefulchoiceofemphasisonthenatureofamatterofenquiry.Giventheinherentlimitationsofanysimplificationprovidedbyanyoneresearchstudy,interpretingdatausinganyparticulartheo-reticalframinghighlightsparticularmattersofconcernthatarethefocusofthattheorybutnecessarilyleavesoutmanyothermattersofconcern.Itisimportanttonotethereforethatwhenanumberofstudieseachprovidingrelatedsim-plificationsareviewedcollectively,theytogetherprovideamuchricherunderstandingofthefieldofenquiry.Fromthisperspective,theoreticaldevelopmentanddiversityisfarfromasignofficklenessamongacademicresearchers.Rather,itisasignofaconfidentandmatureacademy.Individualtheoriesbenefitfromdevelopmentovertimebut,evengivendevelopment,nosingletheoret-icalframeworkcanprovideanywherenearacompleteormeaningfulunderstandingofahighlycomplexandchang-ingfieldbeingstudiedthroughtheabstractionofavarietyofempiricaldataacrossnumerousstudies.Anacademicdivisionoflabor,oftenunplannedinadvance,withdiffer-entaspectsofanoverallpictureofafieldprovidedbydif-ferentacademicstudies,canbethemosteffectivewayfortheacademytocontributerobustinsightstoevaluate,critiqueanddeveloppractice.Thesedifferentstudiesandtheirinsightsarenotincompetitionwitheachother.Noonestudy’sinsightsarenecessarilybetterthanthoseofotherstudies,buttheinsightsprovidedbyeachindividualstudyaremademorepowerfulwhencombinedwithinsightsfromotherhighqualitystudiesinaparticularfield.Overtimeitisthechallengeforresearchcommunitiestodevelopsuchunderstandingsofproblemsthattheyfindfruitful.Atsomepointtheyalsoneedtobereadytoacknowledgepotentialdeadendsininquiry,and/orperhapsjustthemoreattractiveavenuesthatdifferentnovelorrefinedtheorizationsmightbringwiththem.ThisneednotrepresentakindofKuhnianparadigmshift,sinceininterpretiveworkthenewlyproposedtheorydoesnotrepresentthefalsificationofthelastone.Thatsaid,clingingtoanunchangingtheoreticalframe-worktoviewandcommunicateachangingworld,wheretheoreticalabstractionsalsoneedtochangeinlightofnewevidenceofchangedpractices,risksprovidingeverlessrelevantandcompellinginterpretationsofempiricalobservations.Ininterpretivestudies,simplyusingthesametheoryoverandoverwithoutlettingitevolveinlightofnewevi-denceandthinkingshowsadegreeofstagnationincom-patiblewiththephilosophyunderlyinginterpretivismandthemessinessofthedata.Furthermore,clingingtoexistingtheoriesprecludes,oratbesthinders,theforma-tionofnewtheorythatcouldhelpprovidenewperspec-tivesbothininformingmethodsofobservingpracticesandpoliciesinaccountingforsustainabledevelopment,andinsurfacingrobustevidencefromtheseoftencomplexandmessyobservations.RecenttheoreticaldevelopmentanddiversityintheliteratureonaccountingforsustainabledevelopmentAlthoughresearchintosustainabilityaccountingandaccountabilityhasbeendominatedbystudiesoforganiza-tionalreportingpractices,advancesinaccountingforsus-tainabledevelopmentpracticesinrecentyearshaveofferedgreatopportunitytoresearchcomplexinternalmanagementaccountingandcontrolaspectsofaccountingforsustainabledevelopment.Studiesinthisareaexaminehowaccountingpracticescanandhavebeenusedtoembedconsiderationsofsustainabledevelopmentintodecision-makingatdifferentlevelswithinorganizations(Bebbington,2009;Bebbington&Fraser,2014;Bebbington&Thomson,2013;Owen,2008).Thesecom-plexpracticesarefertilegroundfortheuseofavarietyoftheoriestohelpproviderobustevidenceandunder-standingsuponwhichorganizationscanfurtherdevelopsuchpractices(Bebbington&Thomson,2013).Avarietyoftheoreticalframingswereusedbypaperspublishedinarecent(2013)specialissueofManagementAccountingResearchonthethemeofsustainabledevelop-mentinmanagementaccountingpractices.Forexample,bothArjalièsandMundy(2013)andRodrigue,Magnan,andBoulianne(2013)useleversofcontroltheory;whilebothBoutenandHoozee(2013)andContrafattoandBurns(2013)drawonLaughlin’s(1991)theoreticalEditorial/Accounting,OrganizationsandSociety39(2014)385–394391framingoforganizationalchangeandMoore(2013)drawsonDillardetal.’s(2004)framingoforganizationalchange.However,BebbingtonandThomson(2013)arguethatwhiletheinsightsfromthesepapersmakegooduseoftheory,thereispotentialforevenmorecompellingandusefulinsightsemergingfromcollectiveuseofabroaderbaseoftheorization.InthisspecialsectionofAccounting,OrganizationsandSociety,SpenceandRinaldi(2014)makenoveluseofgovernmentalitytheoriestohelpusunderstandhowasupermarketchainusedaccounting-baseddecision-makingmechanismsinaquesttoembedcommitmentstoenhancedsustainabilitymanagementandsocialrespon-sibilityamongotherorganizationsintheirsupplychain.Someoftheseotherorganizationsweresmallfarms,anduseofgovernmentalitytheorieshelpssurfaceinsightsrelatedtomanagementofthepowerdynamicsbetweenthesesmallfarmsandthesupermarket.Specifically,SpenceandRinaldi(2014)useanddevelopDean’s(2009)four‘analyticsofgovernment’(fieldsofvisibility,techne,episteme,andidentityformation)tostructureanunder-standingofhowspecificaccountingpractices,inthecon-textofanewregimeofsustainabilitypracticeinstitutedbythesupermarket,wereeffectiveinshapingthegover-nanceofthesupplychain.ThisnoveltheorizationinaccountingforsustainabledevelopmentresearchenabledSpenceandRinaldi(2014)todevelopanunderstandingofhowthenewregimeofsustainabilitypracticewasdevelopedinamannerthatenabledsustainabilitygovernancetotranscendthecorporateboundariesofthesupermarketchainandextendtoindirectgovernanceofotherorganizationswithinthesupermarket’ssupplychain.Thomson,Grubnic,andGeorgakopoulos(2014)alsousegovernmentalitytheoryindevelopingnovelaccountingforsustainabledevelopmentinsights–butinasomewhatdifferentmannerto,andusingadifferentframingthan,SpenceandRinaldi(2014).Inusingadifferenttheoreticalframingtheyhelptoillustrateourearlierargumentthatmultipledevelopmentsorrefinementsoftheoryacrossseparatestudiescanprovidecomplementaryunderstand-ingsandinsights.Thomsonetal.(2014)enrollthegovern-mentalityconceptsofprogrammatics,mediationandmediatinginstrumentsindrawinguponanddevelopingtheoriesintheareaofaccountinghybridizationtoanalyzeevidencerelatedtoaccountingforsustainabledevelop-mentinthepublicsectorfromtheperspectiveofaccount-ing-sustainabilityhybrids.Againstacontextofgovernmentpoliciesaimedatfos-teringgreatersustainabilityindeliveryofpublicservices,Thomsonetal.(2014)usethistheoreticalconceptualiza-tiontohelpunderstandaspectsof,andconstraintsto,pub-licsectoraccountingforsustainabledevelopmentthatleadtoorhindersubstantivesustainabledevelopmentandtransformationwithintheactivitiesofthetwoverydiffer-entpublicsectororganizations.ThisnovelapplicationofahybridizationtheoreticalframinghelpsThomsonetal.(2014)provideevidenceabouthow,despitegovernmentpolicesaimedatenhancingsustainability,pressingfinan-cialresourceconstraintsintheUKpublicservicescoupledwithimperativestocontinuallymeettoughservicedeliverytargetshavelimitedtheeffectivenessoftheaccounting-sustainabilityhybrids.Thislimitationofeffec-tivenesswasintermsoffailingtodeliverthedeeplyembeddedsustainabilitytransformationsandimprovedsocialjusticethatwereanaimofthehybrids.Movingfrommanagementcontrolaspectsofaccountingforsustainabledevelopmenttoexternalreportingresearch,somepapersexaminingsocialandenvironmentalreportingpracticeshavedevelopedandrefinedthetypesofnewtheoreticalperspectiveswecallforintheprecedingsectionofthispaper.ExamplesofsomeofthesestudiesincludeBebbington,Kirk,andLarrinaga(2012),Bebbington,Larrinaga-Gonzalez,andMoneva-Abadía(2008),Brown,deJong,andLessidrenska(2009),Contrafatto(2014),EtzionandFerraro(2010),O’Dwyer,Owen&Unerman(2011)andTregidga,Milne,andKearins(2014).Bebbingtonetal.(2008),forexample,developatheo-reticalandempiricalunderstandingofreputationrisktohelpprovidemorenuancedinsightsintomotivationsunderlyingsustainabilityreportingpracticesthanwouldhavebeenapparentusingthebroadversionoflegitimacytheorythatisdominantintheliterature.Whileretainingafocusonlegitimacytheoryitself,O’Dwyeretal.(2011)useamorein-depth,focusedandnuancedlegitimacyframingthaniscommoninaccountingforsustainabledevelopmentresearchtohelpunderstandtheprocessesthroughwhichpracticesofassuranceofsustainabilityreportsbecamelegitimatedamongdifferentstakeholdersofthesepractices.Afurtherwaytodevelopthisthemeistodrawonthe-oriesthathavelongprovidedusefulinsightsinotherareasofaccountingandmanagement,suchasmanagementaccountingandcontrolstudies(Higgins&Larrinaga,2014).ForexampleContrafatto(2014)makesuseofaninstitutionaltheoryframeworktounderstandtheprogres-siveprocessesandstagesthroughwhichsocialandenvi-ronmentalreportingbecameembeddedandagenerallyacceptedpracticewithinamultinationalcompany.ThetheoreticalframingemployedinContrafatto(2014)helpedidentifythreekeystagesthatledtotheinstitution-alizationofsocialandenvironmentalreportingpractices.Thefirstoftheseoccurredbeforeanysystematicexternalsustainabilityreportingandinvolvedthedevelopmentofsharedunderstandingsamongkeyplayersaboutthecor-poration’ssocialand,inparticular,environmentalrespon-sibilities.TheinstitutionaltheoryframinginContrafatto(2014)facilitatesanunderstandingofthedynamicslead-ingtothedevelopmentoftheseessentialsharedunder-standings.Thesecondstageinvolvedthecontinualdevelopmentofpracticesandprocessusedtoproduceannualsustainabilityreports,withinstitutionaltheoryagainhelpingthestudytoabstractandsurfaceinsightsintofactorsthatwerecoretothedevelopmentandon-goingrefinementofthesepractices.Thefinalstage,leadingtofirmerinstitutionalizationofthesesustainabilityreport-ingprocessesandroutines,wasthemuchgreaterformal-izationofthesustainabilityreportingprocessesandsystems,includingtherolesofstaffanddepartmentsinvolvedintheseprocesses.Movingawayfromlegitimacyandinstitutional-relatedframings,Bebbingtonetal.(2012)usetheoreticalinsightsfromacombinationofregimetheory,constructivismand392Editorial/Accounting,OrganizationsandSociety39(2014)385–394normcascadestounderstandwhyamandatoryenviron-mentalreportingregimeinonecountry(Spain)wascharacterizedbylackofcompliance(thereportinghadnotachievedthestatusofanorm)whereasavoluntaryenvironmentalreportingregimeinanothercountry(theUK)forthesameindustryatthesametimeastheSpanishexampleattractedhighlevelsofcompliance.UseofacomplexinterplayoftheoryanddatainBebbingtonetal.(2012)providestheoreticalandempiricalinsightsintocompliancewithdifferentenvironmentalreportingregimesthatwouldnothaveemergedfromsimplydescribingthedataorfromusing,forexample,abroadversionoflegitimacytheory.Tregidgaetal.(2014)drawuponLaclauandMouffe’sversionofdiscoursetheorytoanalyzehow,overalmosttwodecades,corporationsinonenationalcontextusedtheirsustainabilityreportstoconstructtheircollectiveidentitiesassupposedlysustainableorganizations,andhowthisidentityconstructionusingsustainabilityreportschangedovertime.Thepaperdemonstrateshowsustain-abilityreportshavebeenusedtoconstructevolvingsustainableidentitiesforcorporationsthatenabledcorporationstomaintainoperationsthatwerefarfromsustainablewhilegivingtheimageofcaringforsocietyandtheenvironment.Thediscoursetheoryusedinthepaperhelpsabstractevidenceshowinghowdiscoursewithincorporatesustain-abilityreportshasbothinfluencedandhelpedtransformovertimesocietalconceptionsofwhatsustainabilitycom-prises.Thisdiscoursehasalsohelpedconstructsocietalconceptionsofwhatsustainableorganizationsshouldlooklike(howtoidentifysuchorganizations)whilenotposingachallengetomuchoftheunsustainableoperationsofthecorporateworld.Themainsustainableidentitiesidentifiedfromthistheoreticalframingevolvedovertimeandaresplitintothreedistinctphases.Thefirstphase(the1990s)ischaracterizedbyTregidgaetal.(2014)asonewheretheconstructedidentitywasoneoforganizationalcompliancewithenvironmentalregulationsandothersoci-etalexpectationsonenvironmentalresponsibility.Thesec-ondphase(thefirstpartofthe2000s)ischaracterizedasonewheretheidentityofsustainableorganizationsiscon-structedthroughtheprovisionofleadershipinfurtheringsustainability.Thefinalphase(thelasthalfofthe2000s)isonewherebeingasustainablecorporationhasbeentransformedtomeanabusinessthatiseconomicallysuc-cessfulwhiledeliveringsocialandenvironmentalbenefits.Overall,thepapersdiscussedhereindicatethatnoveltheoreticalframeworksarebeginningtobeusedbenefi-ciallyinaccountingforsustainabledevelopmentacademicresearch.Thesepapers,includingpapersinthisspecialsec-tionofAccounting,OrganizationsandSociety,haveusedtheorytohelpinformprocessesemployedtocollectdataandtoorganizeandinterpretthisdatathatisoftencom-plexandmessy–reflectingthecomplexanddynamicnat-ureoftheunderlyingphenomenaencompassedbyconcernsforsustainabledevelopment.Whilewefinditencouragingtoseenoveltheoreticalframeworksbeingdeveloped,refinedandusedinthismanner,weshareBebbingtonandThomson’s(2013)observationandcon-cernthatamuchwiderarrayoftheoreticalperspectives,includingsomefromoutsideaccountingandmanagementstudies,needtobedrawnuponiftheaccountingacademyistoprovideamorepowerfulevidencebaseuponwhichmoreeffectiveaccountingforsustainabledevelopmentistobebuilt(seealso:O’DwyerandUnerman,2014).ConclusionsanddirectionsforfuturetheoreticaldevelopmentsinaccountingforsustainabledevelopmentresearchWehavesoughttobrieflyoutlinethecomplexdynam-icsandinterdependenciesunderlyingaccountingintheareaofsustainabledevelopment.Wemadethecasethatasensitivitytothisframingsuggeststhebenefitsofagreaterdegreeoftheoreticaldevelopmentanddiversitythanhasoftencharacterizedextantresearchinthearea.Wealsoreviewedaselectionofrecentpapersthatdemon-stratethisinterplayofframing,theorizationandinsight.Betweenthem,thesepapersuseavarietyoftheoreticalframingstoderiveevidenceandunderstandingsfromcomplexdata.Theunderstandingsprovidedbyeachpaperdonotcompetewitheachotherforthestatusofthecor-rectorbestexplanation.Rather,theyarecomplementary,eachprovidingdifferentinsightsthatcollectivelybuildtowardsamorecompleteunderstandingofthehighlycomplexarenaofaccountingforsustainabledevelopment.Giventherapidlyincreasingarrayofcomplexaccountingforsustainabledevelopmentpracticesandpolicies,thepapersdiscussedabovedonot,however,collectivelypro-videanywherenearacompletepictureorunderstandingofaccountingforsustainabledevelopment.Thereisthere-foreconsiderablescopeforothernoveltheorizationstobeappliedintheanalysisofempiricalobservationstocon-tributefurthertowardstherobustevidenceandunder-standingsthatwebelievetheacademyhasadutytoprovideaboutaccountingforsustainabledevelopment.Inmakingthiscase,aquestionthatmightbewonderedatiswhatmightbespecificexamplesofnovelorfurtherrefinedtheories.Directlyattemptingananswertosuchaquestionmightofferachancetopromotesomeparticularpersonalfavourites.Howeverthiswouldriskreplacingonesetofestablishedtheoreticaldirections(andlimitations)withanother.Amoreimportantmessageregardingtheorythatfollowsfromourargumentsaboveisoftheneedtoconsiderthedynamicfluxandcomplementarityofdiffer-entstreamsofresearchandtheoreticalframings.Arisktobecarefullyconsideredistheimportationoftheorizingintoaparticularareawithoutanawarenessofsubsequentdevelopmentsoftheimportedtheoryintheoriginatingarea.Giventheevolutionanddevelopmentoftheory,subsequentdiscussionoflimitationsandpotentialsneedscarefulattention.Ofcourse,giventhepotentiallyverydifferentintereststhatmightguidetheoreticaldevel-opmentindifferentarenasthisisnottosaythatthemostrecentsetofpreoccupationsofwhatmightbeconsideredafoundinggroupofthinkersissalient.Itistosay,however,thatanawarenessofhowandwhysuchagroupmighthavesoughttopushtheirownagendasforwardsisimportant.Accountingforsustainabledevelopmentrepresentsacomplexandpressinglyimportantareaofresearch.WehavearguedinthispaperforthebenefitsofgreaterEditorial/Accounting,OrganizationsandSociety39(2014)385–394393theoreticaldevelopmentanddiversityinsuchwork.Facedwithpotentiallyemotiveandpressingconcernstointro-duceradicallydifferentapproachestoourunderstandingofwhatsustainabledevelopmentdoesandshouldmean,thereisariskthatthekindofintellectualinvestmentnec-essaryinunderstandingtheoryisperceivedofasadistrac-tionfromimportantandpracticallyrelevantwork.ThecounterargumentistoremindourselvesofKurtLewin’sfamousobservationthat‘‘Thereisnothingsopracticalasagoodtheory.’’Wehopethattheissuesdiscussedhere,alongwiththeexamplesprovidedintheotherpapersinthisspecialsectionofAccounting,Organizations&Societywillhelpinthisundertaking.AcknowledgementsWeareverygratefulto:JanBebbington,DavidCooper,KariLukka,JanMouritsen,BrendanO’DwyerandKeithRobsonfortheirconstructiveandchallengingcommentsonanearlierversionofthispaper.Theresultingviewsexpressedinthispaper,however,areourown.ReferencesAhrens,T.,&Chapman,C.S.(2006).Doingqualitativefieldresearchinmanagementaccounting:Positioningdatatocontributetotheory.Accounting,OrganizationsandSociety,31(8),819–841.http://dx.doi.org/10.1016/j.aos.2006.03.007.Alvesson,M.,&Sandberg,J.(2013).Constructingresearchquestions:Doinginterestingresearch.London:Sage.Arjaliès,D.-L.,&Mundy,J.(2013).TheuseofmanagementcontrolsystemstomanageCSRstrategy:Aleversofcontrolperspective.ManagementAccountingResearch,24(4),284–300.http://dx.doi.org/10.1016/j.mar.2013.06.003.Bebbington,J.(2009).Measuringsustainabledevelopmentperformance:Possibilitiesandissues.AccountingForum,33(3),1–193.http://dx.doi.org/10.1016/j.accfor.2008.09.002.Bebbington,J.,&Fraser,M.(2014).Organizationalchangeandsustainabilityaccounting.InJ.Bebbington,J.Unerman,&B.O’Dwyer(Eds.),Sustainabilityaccountingandaccountability(2nded.,pp.141–153).Abbingdon:Routledge.Bebbington,J.,Gray,R.,Hibbitt,C.,&Kirk,E.(2001).Fullcostaccounting:Anagendaforaction.London:AssociationofCharteredCertifiedAccountants.Bebbington,J.,Kirk,E.A.,&Larrinaga,C.(2012).Theproductionofnormativity:AcomparisonofreportingregimesinSpainandtheUK.Accounting,OrganizationsandSociety,37(2),78–94.http://dx.doi.org/10.1016/j.aos.2012.01.001.Bebbington,J.,&Larrinaga,C.(2014b).Accountingandsustainabledevelopment:Anexploration.Accounting,OrganizationsandSociety,39(6),395–413.http://dx.doi.org/10.1016/j.aos.2014.01.003.Bebbington,J.,&Larrinaga,C.(2014a).Accountingandglobalclimatechangeissues.InJ.Bebbington,J.Unerman,&B.O’Dwyer(Eds.),Sustainabilityaccountingandaccountability(2nded.,pp.199–212).Abbingdon:Routledge.Bebbington,J.,Larrinaga-Gonzalez,C.,&Moneva-Abadía,J.M.(2008).Corporatesocialreportingandreputationriskmanagement.Accounting,Auditing&AccountabilityJournal,21(3),337–361.Bebbington,J.,&Thomson,I.(2013).Sustainabledevelopment,managementandaccounting:Boundarycrossing.ManagementAccountingResearch,24(4),277–283.http://dx.doi.org/10.1016/j.mar.2013.09.002.Bebbington,J.,Unerman,J.,&O’Dwyer,B.(Eds.).(2014).Sustainabilityaccountingandaccountability(2nded.)Abbingdon:Routledge.Bouten,L.,&Hoozee,S.(2013).Ontheinterplaybetweenenvironmentalreportingandmanagementaccounting.ManagementAccountingResearch,24(4),333–348.Broadbent,J.,&Unerman,J.(2011).Developingtherelevanceoftheaccountingacademy:Theimportanceofdrawingfromthediversityofresearchapproaches.MediartiAccounti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RoyalHollowayUniversityofLondon,UnitedKingdom

ChristopherChapman

ImperialCollegeLondon,UnitedKingdom