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“Fleshing out” an engagement with a social accounting technology

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  • Michael Fraser

Abstract

Purpose - The purpose of this paper is to provide an empirical account of a social accounting technology applied within a New Zealand Local Body Authority and reflect on “assemblages” that enable change for sustainability thinking at the organisational level. Design/methodology/approach - The paper presents a case using semi‐structured interviews to track six sustainability assessment model (SAM) applications over a two‐year period. The diversity of applications ranged from large infrastructure projects such as transport through to libraries and meant the SAM was operational under a variety of organisational settings. Findings - Evidence found suggests that the SAM influenced mental models of participants, fostered more reflective and inclusive accounts, changed organisational decisions, and resulted in tangible change. However, managers vulnerable to voting influences later changed their criteria on which the SAM was evaluated and in turn rendered it “technically inadequate”. Further findings indicate the role of accountants and legislation were salient enabling “assemblages”. Such findings support the assertion of in‐depth case studies and multiple applications of a social accounting technology being required to make visible important factors in enabling sustainability thinking. Originality/value - The paper explores the process of change implicated with SEA technology engagements beyond a “success” or “failure” label by examining empirically the enabling features implicated in sustainability thinking. In doing so the paper responds to a lack of in‐depth engagements of social accounting technologies in the organisational environments they were designed for and provides a basis for theorising SEA technologies.

Suggested Citation

  • Michael Fraser, 2012. "“Fleshing out” an engagement with a social accounting technology," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(3), pages 508-534, March.
  • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:3:p:508-534
    DOI: 10.1108/09513571211209626
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    Citations

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    Cited by:

    1. Matthew Egan, 2019. "Sense-Making Resource Efficiency Through “Sustainability” Reports," Journal of Business Ethics, Springer, vol. 154(3), pages 797-812, February.
    2. Ashfaq Ahmad Khan & Wiqar Ahmad, 2013. "Matching resources with demand: a flawed strategy?," Asia-Pacific Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 20(1), pages 63-89, June.
    3. Mohsin Malik & Salam Abdallah, 2019. "Sustainability Initiatives in Emerging Economies: A Socio-Cultural Perspective," Sustainability, MDPI, vol. 11(18), pages 1-19, September.
    4. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    5. Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.
    6. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    7. Bas Smeets & Guan Schellekens & Thomas Bauwens & Harry Wilting, 2021. "What’s the damage? Monetizing the environmental externalities of the Dutch economy and its supply chain," Working Papers 719, DNB.
    8. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.
    9. Irina Santiago-Brown & Andrew Metcalfe & Cate Jerram & Cassandra Collins, 2015. "Sustainability Assessment in Wine-Grape Growing in the New World: Economic, Environmental, and Social Indicators for Agricultural Businesses," Sustainability, MDPI, vol. 7(7), pages 1-27, June.

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