{"title":"悖论理论视角下的管理会计企业可持续发展激励研究*","authors":"Nadra Pencle","doi":"10.1111/1911-3838.12314","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>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.</p>\n </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.6000,"publicationDate":"2022-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Motivating Corporate Sustainability Research in Management Accounting Through the Lens of Paradox Theory*\",\"authors\":\"Nadra Pencle\",\"doi\":\"10.1111/1911-3838.12314\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div>\\n \\n <p>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.</p>\\n </div>\",\"PeriodicalId\":43435,\"journal\":{\"name\":\"Accounting Perspectives\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.6000,\"publicationDate\":\"2022-05-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Perspectives\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12314\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12314","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.
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.