Advancing research into accounting and the UN sustainable development goals

Bebbington, Jan and Unerman, Jeffrey (2020) Advancing research into accounting and the UN sustainable development goals. Accounting, Auditing and Accountability Journal, 33 (7). pp. 1657-1670. ISSN 0951-3574

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Purpose – This paper introduces a special section devoted to accounting scholarship that addresses the UN Sustainable Development Goals (SDGs) and has three purposes. First, we explore the puzzle of a relative absence of accounting related scholarship that address the SDGs. Second, the papers within the special section are introduced and located within streams of existing research and practice. Third, the paper then suggests framings, approaches and/or conditions under which we might see more accounting scholarship in support of advancing the SDGs. Design/methodology/approach – A structured review of publication patterns in accounting journals over the last five years is undertaken to explore the nature and extent of SDG-related accounting research. These patterns and foundational accounting literature are used to shape a series of observations and propositions underlying the line of argument developed in the paper. Findings – Despite the SDGs’ prominence in the policy world, and the widespread embrace of their utility for shaping understandings of organizational responsibilities, accounting scholars have been slow to engage in SDG motivated research. This gap creates two issues. First, accounting scholarship is less available to the web of knowledge that is being developed about how to enact the ambitions of the SDGs. Second, accounting scholarship is not developing in a way that incorporates SDG related challenges facing organizations. This paper suggests ways in which accounting scholarship can overcome these limitations. Originality/value – Accounting research on the SDGs is in an early stage of development, despite almost five years having elapsed since their formal adoption. This paper highlights avenues for accounting scholars’ engagement with the SDG agenda.

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Journal Article
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Accounting, Auditing and Accountability Journal
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This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.
Uncontrolled Keywords:
?? sustainable development goalssdg accountingresponsibilityaccounting scholarshipaccountingeconomics, econometrics and finance (miscellaneous)discipline-based researchsustainabilitysdg 12 - responsible consumption and production ??
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24 Jun 2020 10:45
Last Modified:
23 Jun 2024 23:54