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Management accountants' perception of their role in accounting for sustainable development

Management accountants' perception of their role in accounting for sustainable development Purpose– The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach– The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. Management accountants' perceptions of their roles in accounting for sustainable development are examined by conducting interviews and surveys of management accountants from various organisations in New Zealand. The study is informed by legitimacy theory. Findings– Management accountants of small-medium organisations in New Zealand play a limited role in accounting for sustainable development, compared to management accountants of larger organisations. The correlation between the type of organisation and their overall goals for achieving sustainable development are closely linked with the roles the organisations' management accountants play in accounting for sustainable development. Research limitations/implications– This research is limited as it is only an exploratory study with a small sample of small-medium and large businesses in New Zealand. There is a need for greater acceptance by senior management of the role management accountants could play in accounting for sustainable development. Practical implications– This paper may help management accountants, of both small-medium and larger organisations, to advance accounting for sustainable development within their organisations by actively engaging with the issues that have deterred such advancement. Originality/value– This paper provides a review of the current debates and positions of accounting for sustainable development as well as the barriers management accountants face in getting engaged in accounting for sustainable development initiatives. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Pacific Accounting Review Emerald Publishing

Management accountants' perception of their role in accounting for sustainable development

Pacific Accounting Review , Volume 26 (1/2): 22 – Apr 8, 2014

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0114-0582
DOI
10.1108/PAR-06-2013-0052
Publisher site
See Article on Publisher Site

Abstract

Purpose– The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach– The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. Management accountants' perceptions of their roles in accounting for sustainable development are examined by conducting interviews and surveys of management accountants from various organisations in New Zealand. The study is informed by legitimacy theory. Findings– Management accountants of small-medium organisations in New Zealand play a limited role in accounting for sustainable development, compared to management accountants of larger organisations. The correlation between the type of organisation and their overall goals for achieving sustainable development are closely linked with the roles the organisations' management accountants play in accounting for sustainable development. Research limitations/implications– This research is limited as it is only an exploratory study with a small sample of small-medium and large businesses in New Zealand. There is a need for greater acceptance by senior management of the role management accountants could play in accounting for sustainable development. Practical implications– This paper may help management accountants, of both small-medium and larger organisations, to advance accounting for sustainable development within their organisations by actively engaging with the issues that have deterred such advancement. Originality/value– This paper provides a review of the current debates and positions of accounting for sustainable development as well as the barriers management accountants face in getting engaged in accounting for sustainable development initiatives.

Journal

Pacific Accounting ReviewEmerald Publishing

Published: Apr 8, 2014

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