The DOI matches its Crossref record; 48 of the 48 references it cites were found in a registry or an index.
Sustainability accounting and reporting: fad or trend?
Abstract
Purpose: The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design/methodology/approach: The paper is a review of recent literature in sustainability accounting. Findings: Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making. Originality/value: The paper is a systematic review of recent research developments in sustainability accounting.
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Citations
Cites
The Market for "Lemons": Quality Uncertainty and the Market Mechanism
Akerlof, G. A. (1970) · The Quarterly Journal of Economics · doi:10.2307/1879431 · Cited by 23,016
Managerial Fads and Fashions: The Diffusion and Rejection of Innovations
Abrahamson, E. (1991) · The Academy of Management Review · doi:10.2307/258919 · Cited by 2,281
Corporate Social Responsibility: The Good, the Bad and the Ugly
Banerjee, S. B. (2008) · Critical Sociology · doi:10.1177/0896920507084623 · Cited by 1,498
Gray, R. (2010) · Accounting, Organizations and Society · doi:10.1016/j.aos.2009.04.006 · Cited by 1,312
Adams, C. A. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210418905 · Cited by 1,096
Gray, R. (2002) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(00)00003-9 · Cited by 951
Gray, R. (1992) · Accounting, Organizations and Society · doi:10.1016/0361-3682(92)90038-t · Cited by 806
Mathews, M. R. (1997) · Accounting, Auditing & Accountability Journal · doi:10.1108/eum0000000004417 · Cited by 750
Eco-control: The influence of management control systems on environmental and economic performance
Henri, J.-F., & Journeault, M. (2010) · Accounting, Organizations and Society · doi:10.1016/j.aos.2009.02.001 · Cited by 687
Accounting and the environment
Hopwood, A. G. (2009) · Accounting, Organizations and Society · doi:10.1016/j.aos.2009.03.002 · Cited by 658
Cited by
Business models for sustainable innovation: state-of-the-art and steps towards a research agenda
Boons, F., & Lüdeke-Freund, F. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.07.007 · Cited by 2,469
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Configuring management control systems: Theorizing the integration of strategy and sustainability
Gond, J.-P., Grubnic, S., Herzig, C., & Moon, J. (2012) · Management Accounting Research · doi:10.1016/j.mar.2012.06.003 · Cited by 630
ElAlfy, A., Palaschuk, N., El-Bassiouny, D., Wilson, J., & Weber, O. (2020) · Sustainability · doi:10.3390/su12145544 · Cited by 281
Lisi, I. E. (2015) · Management Accounting Research · doi:10.1016/j.mar.2015.06.001 · Cited by 225
Metadata
- Authors
- Burritt, R. L., & Schaltegger, S.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 2010-09-21
- Volume
- 23
- Issue
- 7
- Pages
- 829-846
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W2049949098
- Cited by
- 773
- References
- 48
- FWCI
- 70.24
- Type
- journal article
- Language
- en
- Open access
- closed
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- Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend? Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513571011080144
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
