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dc.contributor.authorBebbington, Jan
dc.contributor.authorUnerman, Jeffrey
dc.date.accessioned2023-12-15T17:25:06Z
dc.date.available2023-12-15T17:25:06Z
dc.date.issued2018
dc.identifier.citationBebbington, Jan & Unerman, Jeffrey (2028). Achieving the United Nations Sustainable Development Goals An enabling role for accounting research. Accounting, Auditing & Accountability Journal Vol. 31 No. 1, 2018 pp. 2-24 © Emerald Publishing Limited 0951-3574 DOI 10.1108/AAAJ-05-2017-2929en_US
dc.identifier.urihttp://repositorio.ciedupanama.org/handle/123456789/338
dc.description.abstractPurpose – The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030. Design/methodology/approach – This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues. Findings – Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates. Originality/value – This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.en_US
dc.language.isoenen_US
dc.publisherAccounting, Auditing & Accountability Journalen_US
dc.subjectSocial and environmental accounting, Accounting, Sustainable Development Goals, Accounting and sustainable development, Accounting for sustainabilityen_US
dc.titleAchieving the United Nations Sustainable Development Goals An enabling role for accounting researchen_US
dc.typeArticleen_US


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