Addressing systemic social and environmental challenges: the role of accounting and accountability practices
本研究探讨会计与问责实践如何帮助组织识别和应对系统性社会与环境挑战，提出了一个包含组织目的、战略、绩效测量和影响评估的理论框架，对学者、政策制定者和从业者具有参考价值。
Purpose This study explores the role of accounting and accountability practices in enabling organisations to identify and address systemic social and environmental challenges. Design/methodology/approach The study builds upon a reflective thematic analysis of the theoretical and practical insights collected from the contributions to the first volume of the AAAJ special issue on “The impact of accounting and accountability in identifying and mitigating social and environmental grand challenges”. Further, this research develops a theoretical framework that synthesises four key thematic subjects of research: organisational purpose (“Why”), strategy (“What”), innovative performance measurement practices and organisational processes (“How”) and impact measurements (“Where” and “When”). Findings This study fosters critical reflection on the role of accounting and accountability practices in addressing systemic and global challenges. The theoretical framework highlights that adopting more comprehensive and forward-looking accounting and accountability practices that foster purpose-driven strategies and innovative impact assessments across different time dimensions (past, present and future) can enhance organisational responses to address social and environmental systemic challenges. Originality/value This study contributes to the accounting literature on social and environmental grand challenges by developing a theoretical and multidimensional framework for organisations to address social and environmental grand challenges and effect systemic change. It extends current debates on the limitations of conventional accounting practices by emphasising the necessity of a broader, more integrative and intergenerational accountability model. The findings offer practical insights for organisations, policymakers and researchers seeking to develop accounting and accountability mechanisms that effectively capture and respond to complex social and environmental phenomena.