The Management of sustainability

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1、JAMARVol.9·No.1·2011ResearchNoteIntroductionTheManagementofTheartofinterpretation–orInterpretiveAccountingResearch(IAR)–involvescriticalSustainability:TheArtofreasoningandanalysistorethinkourresponseInterpretationtodilemmasconfrontingcommunitiesandorganisations.Climatechange,carbone

2、missionsandsustainabledevelopmentimpactGlenLehman*oneveryaspectofbusinessandonoureverydaylives(Rosenzweigetal.,2008).ThispaperusesIARtocriticallyreflectonhowAbstractmanagementaccountingcancontributetoanawarenessofsustainabilitymattersandThepresentpaperintroducestheartofconcludesbysu

3、ggestingthatthisapproachwillinterpretationtomanagementaccountingultimatelyproveusefultothedisciplineofasawaytothinkaboutthenaturalworld.accountingasitrespondstothesedilemmas.AkeyaimofInterpretiveAccountingResearch(IAR)ismotivatedbyadesiretoIARisaparticularlyusefulwaytorethinktheunde

4、rstandhowaccountingdisciplinesstructuresandstrategiesthatallowpeopletosuchasmanagementaccountingmightrelatewiththenaturalworld.ThisthenleadstoactinrelationtopressingissuessuchasanargumentthatIARaddsphilosophicalglobalwarming,carbonemissionsandinsightintothedisciplineofmanagementsust

5、ainabilityconsiderations.IARinvolvesaccountingasitrelatestoenvironmentalcriticalreasoningandinvitesustorethinkdilemmas.Theissueformanagementourresponsetodilemmasconfrontingaccountantsistokeepinmindtheneedtocommunitiesandorganisations.IARbroadenandconceptualisehowwetheoriseemphasises

6、theabilityofcitizenstorethinkculturalandenvironmentaldilemmasthatthestructuresandstrategiesallowingconfrontthediscipline(Scapens,2008;themtorelatetothenaturalworld.ThisWillmott,2008).InaccountingandleadstoanargumentthatIARaddsaccountabilityresearch,theartofinterpretationphilosophica

7、linsightintothedisciplineofisamethodthatencompassesandextendsourmanagementaccountantusingourpowersunderstandingaboutcorporateobligationstoofinterpretationandperceptiontoputusshareholdersandoursociety.Forexample,thedirectlyintheworld.Theissueforaccountantinfluencedbyinterpretivistide

8、alsmanagementaccoun