Giving shape and structure to the mess of sustainability accounting
Pidd (1996) defines a mess as an unstructured situation where disagreement exists as to what needs to be done and why. This work-in-progress establishes sustainability accounting as a mess. Transmitting new ideas on sustainability from a mess is unlikely to achieve positive responses from receivers. Combining secondary data on well-known sustainability accounting tools with the Innovation Adoption Curve is used to test this proposition. Adoption rates of ISO 14001 and the Global Reporting...[Show more]
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