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- W2059176186 abstract "While some previous research has critiqued accounting behaviour towards society and the environment, this paper points in a slightly different direction. With the aid of a chronological chart, it uses sustainability initiatives from the Canadian Institute of Chartered Accountants (CICA) to demonstrate the accounting profession's positive response to societal sustainability culture. Applying the cultural theories of Gray and Hofstede, it argues that society is responsible for alleged negative behaviour in accounting and that society hampers progress in sustainability accounting through political and corporate manoeuvrings. It asserts that, at least within the Canadian context, the more society embraces deeper green culture, the more accounting will transform towards sustainability values. It provides a future research agenda towards extenuating accounting criticisms. The paper suggests some policy implications for government and highlights that the power to condition and moderate accounting behaviour resid..." @default.
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- W2059176186 date "2011-08-15" @default.
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- W2059176186 title "Towards an understanding of the influence of sustainability culture on the accounting profession" @default.
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- W2059176186 doi "https://doi.org/10.1080/13504509.2011.589477" @default.
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