The role of accountants in sustainability reporting - a local government study

Purpose

This paper explores the role of accountants in sustainability reporting from a local government perspective.

Design/Methodology/Approach

A mail survey document was employed to collect data from 190 respondents, in particular, Chief Financial Officers (CFOs).

Findings

Findings indicate that just over 50% of respondent local councils are using accountants in the sustainability reporting process in a variety of key roles. To further this role, local authorities need to take a broader view of the accountant’s role and accountants, themselves, need to engage more in issues of sustainability.

Research Limitations/Implications

The paper provides initial evidence of the accountant’s role in sustainability reporting in local government in Australia. By doing so, it highlights the need for a greater recognition of the role that accountants can play in this developing field.

Originality/Value

This is an exploratory study examining an area of accounting in which there are few others. It seeks to contribute to the literature by exploring and examining the accountant’s role in sustainability reporting in the local government sector in Australia.