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Moving beyond the external face of accountabilit: Constructing accountability for sustainability from within
Örebro University, Örebro University School of Business.ORCID iD: 0000-0002-7153-3977
Örebro University, Örebro University School of Business.ORCID iD: 0000-0003-0916-7889
2023 (English)In: Sustainability Accounting, Management and Policy Journal, ISSN 2040-8021, E-ISSN 2040-803X, Vol. 14, no 7, p. 124-151Article in journal (Refereed) Published
Abstract [en]

Purpose: Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.

Design/methodology/approach: This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.

Findings: The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.

Practical implications: Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.

Social implications: This paper proposes socialisation processes as important for driving forward sustainability solutions.

Originality/value: This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2023. Vol. 14, no 7, p. 124-151
Keywords [en]
Accountability dynamic, hierarchical accountability, social and environmental accounting, socialising accountability, sustainability control systems
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-104522DOI: 10.1108/SAMPJ-04-2022-0198ISI: 000967851500001Scopus ID: 2-s2.0-85152799687OAI: oai:DiVA.org:oru-104522DiVA, id: diva2:1739546
Note

Funding agency:

Handelsbankens Forskningsstiftelser P2017-0086:1

Available from: 2023-02-27 Created: 2023-02-27 Last updated: 2023-05-03Bibliographically approved

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Frostenson, MagnusJohnstone, Leanne

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