Abstract
In an increasingly conflicted global context, where the grand challenges
of sustainability loom large (Amoah - Eweje - Bathurst, 2020; Fernhaber
- Zou, 2022; Carmine - De Marchi, 2023), the imperative role of environmental
accounting and accountability stands at the forefront of scholarly
and practical discourse (Dillard - Vinnari, 2019; Marrone - Linnenluecke
- Richardson - Smith, 2020; Laine - Tregidga - Unerman, 2021).
This evolution in thinking acknowledges that merely analyzing the official
accounting practices of significant entities falls short (Brown, 2009).
Hence, there is a critical need to encompass the counter-accounting
practices of less institutionalized or marginalized actors (Norris - Kutubi
- Greenland - Wallace, 2023). Furthermore, it necessitates a keen understanding
of the active, often conflicting relationships manifested not
only in communicative exchanges but also in the underlying intentions
and strategies of the involved parties (Scheidel - Del Bene - Liu - Navas -
Mingorría et al., 2020).
Lingua originale | English |
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Titolo della pubblicazione ospite | Equilibri sostenibili. Spunti di metodologia economico-aziendale |
Editor | A.M. Fellegara, R. Torelli |
Pagine | 159-183 |
Numero di pagine | 25 |
Stato di pubblicazione | Pubblicato - 2024 |
Keywords
- conflict arena framework