Critical, social and sustainability accounting

This research specialisation integrates a range of social and environmental considerations into studies of accounting, and critiques the nature of accounting and its effects, considering its actual and potential functions and roles in society. Within this specialisation, technical, economic and financial concerns that are traditionally associated with accounting are supplemented with a concern for the social functioning of accounting and its interrelationship with ethics and the public interest.

Our researchers examine the values and assumptions underlying accounting systems, and the ethical, social, environmental, cultural, and political uses and effects of accounting. In many respects, researchers in this area challenge traditional ways of thinking about the nature and role of accounting in society.

Broad themes considered within this research stream include:

  • Social, environmental and sustainable management
  • Social and environmental performance and reporting
  • Business and organisational ethics
  • Accounting and accountability in public sector and not-for-profit entities
  • Corporate social responsibility and accountability
  • Accounting and human rights
  • Social and environmental accounting education
  • Indigenous people and accounting
  • Financial crime
  • Financial inclusion
  • Environmental discourse.