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Experiences of sustainability assessment: An awkward adolescence

Author

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  • Frame, Bob
  • Cavanagh, Jo

Abstract

Accounting for sustainability is approaching its (metaphoric) teenage years – keen to assert independence, yet still reliant on the security of its background disciplines and not quite mature enough to make its own judgements. One example is the Sustainability Assessment Model, a full-cost-accounting tool that monetizes externalities. This paper examines its application in case studies where it faced issues over assessment boundaries, data limitations, and stakeholder engagement. There is much development needed, especially around engagement and externalities, before such techniques can achieve independent lives of their own away from their research-based caregivers.

Suggested Citation

  • Frame, Bob & Cavanagh, Jo, 2009. "Experiences of sustainability assessment: An awkward adolescence," Accounting forum, Elsevier, vol. 33(3), pages 195-208.
  • Handle: RePEc:eee:accfor:v:33:y:2009:i:3:p:195-208
    DOI: 10.1016/j.accfor.2008.07.007
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    2. repec:eee:accfor:v:33:y:2009:i:3:p:209-224 is not listed on IDEAS
    3. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    4. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues: An Australian-based case study," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(2), pages 139-160, June.
    5. Jean-Marc Douguet & Martin O 'Connor & Jean-Pierre Doussoulin & Philippe Lanceleur & Karine Philippot, 2014. "L'Empreinte Écologique Du Parc Naturel De La Haute Vallée De Chevreuse : Du Concept À La Construction De L'Outil," Working Papers hal-01243385, HAL.
    6. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
    7. repec:taf:acctbr:v:48:y:2018:i:5:p:497-522 is not listed on IDEAS
    8. repec:eee:accfor:v:34:y:2010:i:2:p:123-138 is not listed on IDEAS

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