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Accounting's contribution to a conscious cultural revolution: an end to sustainable development

Accounting's contribution to a conscious cultural revolution: an end to sustainable development
Accounting's contribution to a conscious cultural revolution: an end to sustainable development
Influential institutions are acknowledging the need for more change to reverse practices that seriously damage social and ecological systems. The depth and extent of these changes are indicated by the call for a conscious cultural evolution. This paper considers a possible contribution from accounting to comply with such an evolution.
A theoretical basis for accounting’s contribution to a conscious cultural evolution is outlined by means of a truth classification scheme developed in this paper as well as the works of Foucault, Giddens, evolutionary biologists and life-world theorists. This theoretical basis is then used to interpret the results of an EU funded research project that was to identify the criteria and specifications for a sustainable development management and accounting tool. The strengths and weaknesses of traditional, social and environmental accounting are evaluated against the needs of sustainable development as identified during the course of this project as well as a proposed balanced accounting. The theoretical basis identified in this paper is further employed to re-evaluate the concept of accounting equity in the context of equitable communities and face-to-face relationships. Finally, the potential resistance to changes of this kind that may exist within contemporary mainstream accounting is considered. The end of sustainable development is considered within the conclusion.
social and environmental accounting, accounting for sustainable development, evolution of accounting, equity, values
1045-2354
185-208
Birkin, F.K.
9355dde8-7210-40e2-8a0d-7a615b407f4b
Edwards, P.
540d3999-d963-4aaf-9cbd-540b1f270b39
Woodward, D.
2033180f-0bcd-45e7-91dd-92b673e2ae72
Birkin, F.K.
9355dde8-7210-40e2-8a0d-7a615b407f4b
Edwards, P.
540d3999-d963-4aaf-9cbd-540b1f270b39
Woodward, D.
2033180f-0bcd-45e7-91dd-92b673e2ae72

Birkin, F.K., Edwards, P. and Woodward, D. (2005) Accounting's contribution to a conscious cultural revolution: an end to sustainable development. Critical Perspectives on Accounting, 16 (3), 185-208. (doi:10.1016/S1045-2354(03)00023-6).

Record type: Article

Abstract

Influential institutions are acknowledging the need for more change to reverse practices that seriously damage social and ecological systems. The depth and extent of these changes are indicated by the call for a conscious cultural evolution. This paper considers a possible contribution from accounting to comply with such an evolution.
A theoretical basis for accounting’s contribution to a conscious cultural evolution is outlined by means of a truth classification scheme developed in this paper as well as the works of Foucault, Giddens, evolutionary biologists and life-world theorists. This theoretical basis is then used to interpret the results of an EU funded research project that was to identify the criteria and specifications for a sustainable development management and accounting tool. The strengths and weaknesses of traditional, social and environmental accounting are evaluated against the needs of sustainable development as identified during the course of this project as well as a proposed balanced accounting. The theoretical basis identified in this paper is further employed to re-evaluate the concept of accounting equity in the context of equitable communities and face-to-face relationships. Finally, the potential resistance to changes of this kind that may exist within contemporary mainstream accounting is considered. The end of sustainable development is considered within the conclusion.

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More information

Published date: 2005
Keywords: social and environmental accounting, accounting for sustainable development, evolution of accounting, equity, values

Identifiers

Local EPrints ID: 35841
URI: https://eprints.soton.ac.uk/id/eprint/35841
ISSN: 1045-2354
PURE UUID: e3ee1cb1-0d94-4d18-b719-ed867ed508b9

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Date deposited: 23 May 2006
Last modified: 17 Jul 2017 15:46

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