Birkin, F. and Cam, O. (2016) Accounting for sustainability: episteme change and ontological plurality. Вестник Санкт-Петербургского университета. Серия 5. Экономика - Bulletin of St. Petersburg University - Economics, 2016 (4). pp. 104-123. ISSN 1026-356X
Abstract
Recent research reveals accounting for sustainable development to be both problematic and essential. This paper considers that the problems arising may be intrinsic to the concepts and structures of Modern accounting and that their resolution lies ultimately in the development of the consequences of a new possibility of knowledge or episteme. After a brief presentation of the nature and historic impacts of episteme change, this paper explores the epistemic origins of Modern accounting. Evidence for a new, other than Modern, episteme is then presented and its consequences for accounting for sustainable accounting are explored. Significant evidence in this regard is the work of Bruno Latour from Actor-Network Theory to the plurality of ontologies. Refs 93.
Metadata
Item Type: | Article |
---|---|
Authors/Creators: |
|
Copyright, Publisher and Additional Information: | © Санкт-Петербургский государственный университет, 2016 © Saint-Petersburg State University, 2016 |
Keywords: | SUSTAINABILITY ACCOUNTING; EPISTEME; ONTOLOGY; MODERNITY; СИСТЕМА УЧЕТА УСТОЙЧИВОГО РАЗВИТИЯ; ЭПИСТЕМА; ОНТОЛОГИЯ; СОВРЕМЕННОСТЬ |
Dates: |
|
Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 11 Jul 2017 13:23 |
Last Modified: | 11 Jul 2017 13:23 |
Published Version: | https://cyberleninka.ru/article/n/accounting-for-s... |
Status: | Published |
Publisher: | S. Petersburg University |
Refereed: | Yes |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:118063 |
Download
Filename: accounting-for-sustainability-episteme-change-and-ontological-plurality.pdf
Licence: CC-BY 4.0