悖论理论视角下的管理会计企业可持续发展激励研究*

IF 1.6 Q3 BUSINESS, FINANCE
Nadra Pencle
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引用次数: 1

摘要

组织领导者将企业可持续发展视为组织面临的复杂而紧迫的业务要求。管理会计师的角色是帮助开发会计系统来衡量和报告公司的可持续性,然而,有几个因素导致当代管理会计师在满足利益相关者要求将可持续性整合到他们的实践和运营中所面临的挑战。与可持续性一样,悖论理论的原则也围绕着显著的相互依赖的紧张关系和持续存在的矛盾。因此,我提出悖论理论作为目前主导可持续决策的商业案例框架的替代方案。在本文中,我综合了现有的文献在管理会计,企业可持续发展和悖论理论的交叉。我的研究还揭示了一个新的悖论,一个目前在文献中缺失的悖论:企业可持续性时间悖论。最后,我提供了一套基于理论的研究问题,旨在超越会计公司可持续发展研究中的商业案例思维。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Motivating Corporate Sustainability Research in Management Accounting Through the Lens of Paradox Theory*

Organizational leaders identify corporate sustainability as a complicated and urgent business imperative that their organizations face. The management accountant's role is to help develop accounting systems to measure and report corporate sustainability, yet several factors contribute to the contemporary management accountant's challenges in satisfying stakeholder demands to integrate sustainability into their practices and operations. Like sustainability, the tenets of paradox theory revolve around salient interdependent tensions with contradictions that persist across time. Therefore, I propose paradox theory as an alternative to the business case framing that currently dominates sustainability decision-making. In this paper, I synthesize the existing literature at the intersection of management accounting, corporate sustainability, and paradox theory. My research also unearths a new paradox, one currently absent from the literature: the corporate sustainability temporal paradox. Finally, I offer a set of theory-based research questions geared toward moving beyond business case thinking in accounting corporate sustainability research.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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