e-journal

Accounting and accountability challenges

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Purpose – This paper aims to investigate the strategy, accounting and accountability interface in
sustainability implementation in a large public tertiary education organisation in New Zealand.
Design/methodology/approach – The study uses ethnography as an “engaging research” to help
explain the real-life enactment of accounting and accountability in advancing/deterring sustainability
initiatives. The study draws upon neo-institutional theoretical perspectives to help interpret the
findings.
Findings – Accounting and accountability are powerful conduits for strategy implementation.
Successful sustainability strategy implementation requires the embedding of financial accountability
within the implementation process.
Practical implications – A strong ideological commitment from senior management is required to
firmly embed sustainability in the tertiary organisation’s belief systems, values and norms to get
wider organisational acceptance and institutionalisation. Accounting needs to take a position of
centrality within organisations to help facilitate sustainability implementation.
Social implications – Government policy needs to incorporate specific concepts of sustainability
into the tertiary education strategy and funding framework to make public tertiary organisations
accountable for sustainability to the wider society.
Originality/value – This study provides unique insights into the sustainability implementation
process. It complements existing literature on sustainability accounting and accountability.

Keywords Strategy, Accountability, Accounting, Sustainability, Neo-institutional theory,Tertiary education organisations

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Ketersediaan

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Informasi Detail

Judul Seri

Pacific Accounting Review

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Pacific Accounting Review Vol. 26 No. 1/2, 2014 pp. 94-111

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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