Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world
以意大利首个可再生能源社区为案例，通过访谈和焦点小组收集数据，分析阻碍能源会计实践的社会、道德和技术因素，并提出建议以缩小会计理论与实践的差距。
Abstract Adopting the “multidimensional nature of accounting” framework, this study aims to identify what factors hinder the adoption of energy accounting as a practice that shapes a better world. This paper wants to highlight that the social and moral dimensions of accounting cannot be taken for granted, since they can provide insights to the professional and research debate. The case study methodology is used to investigate energy accounting in the first Italian Renewable Energy Community (REC). Data were collected through open interview and focus group and processed with a qualitative content analysis. The findings highlight some specific technical, social, and moral factors that hinder the adoption of energy accounting in practice. Key propositions are provided to help organizations understand how to adopt energy accounting, going beyond its mere technical nature. Ways forward are proposed to cultivate more significant levels of aspiration to reduce the disconnection between accounting theory and practice.