Accounting for a better world: towards a conceptual framework to enable corporate reporting to contribute to the sustainability of the good life

IF 3.5 Q1 BUSINESS, FINANCE
Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini, Falconer Mitchell
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引用次数: 0

Abstract

Purpose

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Design/methodology/approach

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

Findings

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

Originality/value

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

为更美好的世界进行会计核算:建立一个概念框架,使企业报告为美好生活的可持续性做出贡献
本文旨在提出一个基础,在此基础上编制会计报告,以反映真实价值和实体经济。本文旨在解决联合国辩论中讨论的环境问题(Bebbington 和 Unerman,2020 年),以及对 "美好生活世界 "的关注,这也是本特刊的主题。设计/方法/途径解决这一任务需要应用实用建构主义哲学(它解释了人们如何以成功行动的方式与现实建立联系)和 "美好生活 "的哲学概念(它确立了通过行动追求的价值,从而定义了行动的成功)。此外,本文还概述了衡量框架的必要特征,只有这样,衡量框架才能有效地发展和控制人类实践,以实现理想的价值。它概述了基本价值和工具价值的概念体系,用于分析维持可持续美好生活的实际条件。这与财务结果和社会法规相关,以便根据实际经济目标分析和调整控制措施。此外,它还提供了一个价值衡量标准系统,以生成有关可持续美好生活发展的有效信息。这种衡量标准使会计报告能够反映构成实体经济的美好生活条件,而不仅仅是由股东资本主义驱动的金融经济。原创性/价值为使会计报告能够反映真实价值和实体经济而提出的机制是一个新的概念框架,它将使会计能够更充分地发挥其潜力,为 "更美好的世界 "做出贡献。为了服务于可持续的美好生活,会计报告将从本质上促进道德社会实践。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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