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dc.contributor.authorBebbington, Jan
dc.contributor.authorUnerman, Jeffrey
dc.date.accessioned2019-08-25T23:39:40Z
dc.date.available2019-08-25T23:39:40Z
dc.date.issued2018-01-15
dc.identifier.citationBebbington , J & Unerman , J 2018 , ' Achieving the United Nations Sustainable Development Goals : an enabling role of accounting research ' , Accounting, Auditing & Accountability Journal , vol. 31 , no. 1 , pp. 2-24 . https://doi.org/10.1108/AAAJ-05-2017-2929en
dc.identifier.issn0951-3574
dc.identifier.otherPURE: 250952324
dc.identifier.otherPURE UUID: 6cabb188-4e22-4347-ab46-e7dec3bd2001
dc.identifier.otherScopus: 85041717219
dc.identifier.otherWOS: 000427609100001
dc.identifier.urihttp://hdl.handle.net/10023/18369
dc.description.abstractPurpose The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030. Design/methodology/approach This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues. Findings Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates. Originality/value This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.
dc.format.extent26
dc.language.isoeng
dc.relation.ispartofAccounting, Auditing & Accountability Journalen
dc.rightsCopyright © 2017, Emerald Group Publishing Limited. This work is made available online in accordance with the publisher’s policies. This is the author created, accepted version manuscript following peer review and may differ slightly from the final published version. The final published version of this work is available at https://doi.org/10.1108/AAAJ-05-2017-2929en
dc.subjectAccountingen
dc.subjectSustainable Development Goalsen
dc.subjectSocial and environmental accountingen
dc.subjectAccounting and sustainable developmenten
dc.subjectHF5601 Accountingen
dc.subjectT-NDASen
dc.subjectBDCen
dc.subject.lccHF5601en
dc.titleAchieving the United Nations Sustainable Development Goals : an enabling role of accounting researchen
dc.typeJournal articleen
dc.description.versionPostprinten
dc.contributor.institutionUniversity of St Andrews.School of Managementen
dc.contributor.institutionUniversity of St Andrews.Centre for the Study of Philanthropy & Public Gooden
dc.contributor.institutionUniversity of St Andrews.St Andrews Sustainability Instituteen
dc.identifier.doihttps://doi.org/10.1108/AAAJ-05-2017-2929
dc.description.statusPeer revieweden
dc.date.embargoedUntil2019-08-26


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