Reflections and recommendations on accounting and sustainable development


  • Amanj Younes Osman ,Souran Abdollah Mostafa


social and environmental accounting, academic inquiry methods


Invitation to consider social and environmental accounting's accomplishments together with its difficulties to sustainable development prompted this paper's creation. There are three perspectives developed to achieve this goal: exploring the nature of issues and academic inquiry methods that are "fit for purpose" in light of the demands of sustainable development; considering whether a decentering of accounting and the embrace of more holistic versions of accountability would be productive for future scholarship; and an exploration of how we might conceptualise sustainable development (and what is meant by practise and practitioner). In the end, this study wants to stimulate and motivate social and environmental accountants, critical accounting scholars, and those engaged in sustainable development scholarship and action.