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Governmentality in accounting and accountability: A case study of embedding sustainability

This is a research report on Governmentality in accounting and accountability: A case study of embedding sustainability uploaded by Jasmine Pvk in category: All Documents »  Accounts »  Statistics section of our research repository.
147 views, 0 comments, Last Update: Feb 6, 2016.
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Category: All Documents  »  Accounts » Statistics

Tags: Governmentality , Data and methodology
Description:
This paper examines how the introduction of sustainability accounting has been used by an
organization as a means to seek to govern social, economic and environmental issues relating
to suppliers. The concept of governmentality and four analytics of government are proposed
as a means to examine systematic ways of exercising power and authority. This
theoretical framework illuminates the specific rationales and practices of government that
enable particular aspirations of reform – such as sustainability – to be constituted. The
analysis is informed by the discussion of the implementation of sustainability-orientated
regimes of practice in the context of a single supply chain within a major supermarket
chain in the UK against the theoretical analytics of government. The paper provides novel
empirical insights into how sustainability accounting shaped forms of power, rationales
and practices in a supply chain.



 

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