Advancing research into accounting and the UN Sustainable Development Goals

By J. Bebbington, Jeffrey Unerman. 2020

204 citations recorded by the source corpus.

PurposeThis paper introduces a special section devoted to accounting scholarship that addresses the United Nations (UN) Sustainable Development Goals (SDGs) and has three purposes First, to explore the puzzle of a relative absence of accounting-related scholarship that addresses 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 the authors might see more accounting scholarship in support of advancing the SDGs Design/methodology/approachA structured review of publication patterns in accounting journals over the last five years is undertaken to explore the nature and extent of SDGs-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 FindingsDespite 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 SDGs-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 SDGs-related challenges facing organizations This paper suggests ways in which accounting scholarship can overcome these limitations Originality/valueAccounting 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 SDGs’ agenda

Subfields: Management Information Systems, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f4d6cd2954f86ea801e89b751c934d51e819a709