Engagement (PDF)

This e-book contains a series of papers which, through various research approaches, present the case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. The papers provides an analysis of the extent of engagement research in the field of sustainability accounting and accountability; drawing on the fields of management, management accounting and critical accounting to present a case for further research engagement with sustainability accounting and accountability practice. Significantly, the extant literature in the field of sustainability accounting and reporting, in contrast to the fields of management accounting and management, has largely ignored practice within organisations. The lack of 'engaging research' is found to be due to concerns about increasing the breadth of participants in the social accounting agenda and 'managerial capture'. Engagement research in sustainability accounting and reporting has the potential to improve theorizing, practice and the sustainability performance of organisations. Drawing on the methods and theories of other disciplines, the authors of the papers in this e-book present a way forward for researchers engaging with organisations practicing sustainability accounting and reporting.