Accounting literature has viewed sustainability in terms of social, economic and environmental performances. There have been concerns that the relationship between sustainability, accounting and organizational performance cannot be explained unless we can deduce patterns of administrative behaviour that chronicle management practices.
Ecology, Sustainable Development and Accounting argues that, despite the broader social and economic development dimensions of sustainability and the limitations of its extension to corporate and organizational behaviour; an ecological framework is capable of providing the overall societal and community chronologies that describe corporate sustainable operations. Drawing examples from international development and federal government organizations, this book documents the link between ecology, corporate sustainable development, and sustainability accounting and reporting. It draws together the literature from several disciplines to elaborate the contribution of the ecological approach to sustainable development in the accounting literature.
This book will be of particular interest to students, academics and practitioners in the areas of environmental studies, ecological economics, sustainable development studies, and social and environmental accounting. The sociological and anthropological perspectives make this book the first of its kind to apply the population ecology of sociology to both the sustainability and accounting literature.
Table of Contents
Introduction 1. Ecology, Sociology and Organization Development 2. The Population Ecology of Organizations 3. Ecological Anthropology and Sustainable Development: Evolution of Social Science Approaches in Integrating Ecology in Community and National Development Programs 4. Application of the Ecological Framework to the United States Federal Government, Bilateral and Multilateral Development Organizations 5. The Ecology of Business Sustainability 6. The Ecology of Sustainability Accounting: Environmental and Social Influences on Corporate Reporting Systems 7. Contributions of the Ecological Approach to the Integration of Sustainability in Accounting Education and Practice
Seleshi Sisaye, PhD, is Professor of Accounting at Duquesne University, USA.