Environmental performance accountability: planet, people, profits

Abstract

Purpose

The purpose of this paper is to provide comment on the contribution of the Environmental performance accountability special issue of Accounting, Auditing & Accountability Journal published in 1997 towards the innovation through a personal reflection developed from the perceived need to move academics and practitioners into the same space on environmental improvement by organisations. In addition, the paper will offer future directions for environmental performance accountability research, including the potential for tools such as integrated reporting, the need for theoretical pragmatism and importance of a transdisciplinary approach to research.

Design/methodology/approach

The diegetic method used for this article allowed for the provision of a narrative about actions, characters and events of interest to an audience. This method facilitated the intersection between the biographical and the historical content and context, and a hypodiegesis provided the ability for an embedded story within the larger history. The approach allowed for a hypodiegetic as the story within the story of developing the relationships between academic accountants and practitioners.

Findings

Contained in the special issue is a set of articles marking the extremes of academic and practitioner perspectives on what is broadly termed environmental performance and accountability. Review of the content of the special issue reveals that the bias is towards academic rather than practitioner appreciation. Review of the context providing the setting for the special issue shows the need for publishers to engage in the social media mechanisms needed to commence dialogue and convey the messages of academics to practitioners.

Research limitations/implications

Subjective assessment is overtly recognized rather than subsumed in the research methods adopted.

Practical implications

The embedding of articles in special issues within a broader communications portfolio for practitioner understanding is suggested.

Originality/value

The nature of the personal reflection means that thoughts recorded are novel and unique.

Citation

Burritt, R.L. (2012), "Environmental performance accountability: planet, people, profits", Accounting, Auditing & Accountability Journal, Vol. 25 No. 2, pp. 370-405. https://doi.org/10.1108/09513571211198791