This is a past event
The seminar will be held on campus in the SDR Library Meeting Room 3 on 7th Floor on January 31st from 3pm - 5pm.
Join Professor Ian Thomson from Dundee University as he discusses his research on accounting for sustainable development.
Purpose: To develop and apply an approach to accounting for interconnectivity which situates organisations within socio-ecological systems.
Design/methodology/approach: We propose and apply an interdisciplinary informed approach for naming and measuring interconnections developed through an analysis of literature and an empirical case study, an Albanian water organisation. We conduct 13 interviews, four follow up discussions and analyse a range of documents. Identifying three stages in the management and supply of water we examine the interconnections between the organisation and interconnected socio-ecological systems, represented through the SDGs.
Findings: We find the presence of an understanding of interconnections within organisational knowledge; an understanding that is not evident in existing accounting practices. As well as the naming of interconnections that were not measured, or not “sufficiently” measured by the organisations accounting, we further observe the omission of critical interconnections.
Originality/value: We contribute to literature and practice on accounting for sustainable development through an accounting for interconnectivity. We recognise and demonstrate the possibilities created through a resilience informed accounting that comprehensively names and measures the web of interconnections and consequences between an accounting object, the actions associated with that object, and the systems within which these are embedded.
- Speaker
- Professor Ian Thomson
- Hosted by
- University of Aberdeen
- Venue
- The Sir Duncan Rice Library
- Contact
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No booking required.