Beyond greenhouse gases, accounting for changing transport cost structures

Abstract

In recent years there has been acceptance by the accounting professional bodies of the role of accounting in sustainability solutions, however, there is suggestion that the profession has failed to engage fully with the sustainability agenda. Therefore, the purpose of this paper is to undertake a preliminary investigation into the response of accounting firm managers to demands for sustainability accounting, demonstrated through their perceptions of support from the professional bodies. The research employs a lens of institutional theory, with a focus on normative isomorphic pressures as they apply to the accounting firm and utilizes data from a larger survey of 121 firms randomly drawn from the population of accounting professionals in South Australia. Statistical results of this preliminary investigation support the notion that the professional bodies are a very strong force in the accounting firms‟ institutional environment and it is suggested that increased discourse and action will ensure the response of accountnats to the sustainability agenda is strengthened and sustained.