Progress: engaging with organisations in pursuit of improved sustainability accounting and performance

Abstract

Purpose The purpose of this paper is to review the development of engagement research in pursuit of improved sustainability accounting and performance and to identify issues in the further development of this field. In particular, the authors consider the implications of this research for practice, policy and theory following the publication of a special issue on the topic in 2007 in the Accounting, Auditing and Accountability Journal. Design/methodology/approach The authors performed a systematic review of the relevant literature in selected accounting journals for the 11 year period 2007–2017 inclusive. The authors identified the methods, topics and theories addressed by researchers and the academic journals that are more likely to publish engagement research. Findings The authors found a significant increase in engagement work over the decade since publication of the special issue and a marked increase in the volume and complexity of data collected in studies. There is a marked difference in the openness of different journals to engagement research and the type of engagement research published across accounting journals. Contrary to the argument made by critics of engagement research the authors found that this field of research not only uses theory, but develops theory. Research limitations/implications Through the examination of methods and theories used and topics considered, the authors identify avenues for further research – and the journals likely to be receptive to it. Practical implications The study demonstrates that the collective body of engagement research aimed at improving sustainability accounting and performance has significant potential to inform practice and policy developments with the same aim. Originality/value The study examines an emerging approach in an emerging field of research with significant academic, practice and policy potential.

Accounting for strong sustainability: an intervention-research based approach

“…Therefore, we propose that more intervention research projects be conducted in the future (Adams and Larrinaga, 2019). Indeed, there is a need to confront strong sustainability concepts to their practical operationalization.…”

Market drivers of sustainability and sustainability learning capabilities: The moderating role of sustainability control systems

“…The role of SCS has emerged to meet the changing need of traditional MCS, which is to respond to an evolving sustainability agenda (Larrinaga‐Gonzalez & Bebbington, 2001). Extant literature shows that managers face unprecedented challenges that require the application of new accounting tools to plan, monitor and evaluate performance in a wide range of activities, within and outside the organisation (Adams & Larrinaga, 2019). A well‐designed SCS should support the top management in quality and effective strategic decision‐making and achieving organisational goals (Wijethilake et al, 2018).…”

Company’s strategic success as the basis of its potential sustainability

“…In their scientific studies, Adams and Larrinaga explored the process of increasing the interest of companies in different countries in analyzing the causes of sustainability and studying the results of sustainable business development. The results of their research in the period from 2007 to 2017 showed not only the expansion and improvement of the methodological base of accounting and analysis of corporate sustainability, but also confirmed the fact that the study of corporate sustainability is one of the main goals of company's corporate strategy [17].…”

“…Analyzed public information confirms that the sustainability of modern companies is one of the top topics at international economic summits. During the work of New York Sustainability Summit (July [16][17]2019) the opportunities to achieve success in tangibly improving environmental, governance and social (EGS) conditions were discussed. This Sustainability Summit has provided a unique opportunity for sustainability practices for leading companies to get specified knowledge how to be the best in the business and be able to generate EGS impact [1].…”