e-journal

Ecological systems approaches to sustainability and organizational development Emerging trends in environmental and social accounting reporting systems

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Purpose – The ecological framework focuses on ecosystems, natural resources, agricultural
practices, geographical locations, conservation and environmental management. Recently, ecology has
provided the underlying framework for sustainability development and reporting. This paper aims to
relate the ecological approach to the environmental and conservation objectives embedded in
sustainability development and reporting.
Design/methodology/approach – The paper argues that sustainability reporting is an
organizational development and management program that has to be studied within the context of
ecological ethics. It examines the evolution of sustainability reporting in relation to triple bottom line
(TBL) accounting systems prepared to report the economic, social and environmental objectives of
organizations.
Findings – The paper shows that sustainability is a question that transcends several disciplines,
including accounting and sociology. While sustainability has been within the domain of sociology
(human ecology) and ecological anthropology, recently the subject has attracted researchers from other
disciplines, notably from accounting and business management. This paper notes that sustainability
development will continue to be of importance to financial accounting reports.TBLreporting has become
a competitive advantage for many business organizations for sustained profitability and growth.
Research limitations/implications – The paper examines how governmental and corporations’
natural resources conservation efforts have shaped the disclosure of environmental and social
information in sustainability accounting reports. It applies theories of functionalism, institutional
legitimacy, adaptation, incremental and transformational growth strategies from the organizational
ecology and sociology literature to study the evolution of sustainability development and reporting.
Practical implications – Accounting has benefited from sociological theory and methods of
research. It highlights the importance of ecological issues in shaping the preparation of sustainability
reporting in accounting systems, a subject of interest to practitioners and accounting researchers.
Originality/value – The paper is one of the few attempts to relate ecology and sustainability to
accounting reports. It integrates the sociological and organizational development literature related to
ecology to advance behavioral accounting research in sustainability reporting beyond current social
and environmental issues.

Keywords Sustainable development, Reports, Ecology, Organizational development

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Ketersediaan

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Informasi Detail

Judul Seri

Leadership & Organization Development Journal

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Leadership & Organization Development Journal Vol. 32 No. 4, 2011

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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