RT info:eu-repo/semantics/article
T1 Bridging the Understanding of Sustainability Accounting and Organizational Change
A1 García Torea, Nicolás
A1 Larrinaga González, Carlos
A1 Luque Vílchez, Mercedes
K1 Sustainability accounting
K1 Sustainability reporting
K1 Organizational change
K1 Literature review
K1 Economía
K1 Economics
K1 Ciencias medioambientales
K1 Environmental sciences
AB The role of sustainability accounting in promoting organizational change toward more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature of this topic, while accounting research was imagining and exploring the transformative potential of social and environmental accounting practices since the inception of  this  activity,  scholars  in  organization  studies  have  recently  developed  a  more  general  interest in this matter. This article aims to review how the association between sustainability accounting  and  reporting  and  sustainable  organizational  change  has  been  examined  in  both  disciplines to elaborate on some potential bridges to foster the creation of an interdisciplinary research field around this association, where a fertile conversation could develop. The mapping of  this  literature  prompts  us  to  propose  five  bridges  around:  how  accounting  and  reporting  are conceived; the direction of causality between sustainability accounting and organizational change; the assemblage of explanatory factors; theoretical foundations; and research methods.
PB SAGE Publications
SN 1086-0266
YR 2022
FD 2022-03
LK http://hdl.handle.net/10259/8904
UL http://hdl.handle.net/10259/8904
LA eng
NO The author(s) disclosed receipt of the following financial support for the research, authorship, and/or publication of this article: The financial support provided by Spanish Ministry of Science & Innovation (Grant RTI2018-099920-B-I00)  and  FEDER  and  Junta  de  Castilla  y  León  (Grant  BU069P20)  is  gratefully  acknowledged.
DS Repositorio Institucional de la Universidad de Burgos
RD 17-may-2024