University of Tasmania
Browse

File(s) under permanent embargo

The public sector accountants' perspective on sustainability

conference contribution
posted on 2023-05-23, 17:32 authored by Belinda WilliamsBelinda Williams

Purpose: This paper focuses on the accountants‟ perspective towards sustainable development and sustainability reporting in local government authorities, and their current and future role in the reporting process.

Design/Methodology/Approach: A multi-method approach was employed to collect data utilizing both mail survey and interview techniques.

Findings: Findings indicate that whilst local authorities are perceived to consider sustainable development important at the organisational level, there is reduced emphasis being placed on the integration of sustainable development activities into the accounting processes and reporting functions of the organisation. Accountants are supportive of involvement in sustainability reporting but their actual involvement differs significantly from the level of involvement they believe they should have. This points to the need for further up skilling required by accountants but in doing so, it brings into question accountants traditional training and the need to develop an appreciation of the sustainable development agenda.

Research Limitations/Implications: The paper enhances understanding of the accountant’s perception towards sustainability reporting practices within the public sector, with particular focus on local government.

Originality/Value: This is an exploratory study examining an area of accounting in local government which there are few others. It seeks to contribute to the literature by exploring and examining the accountant‟s perception towards sustainable development and sustainability reporting and their current and future prospects in the reporting process in the local government sector in Australia.

History

Publication title

Online

Editors

University of Wollongong

Pagination

1-20

Department/School

TSBE

Publisher

University of Wollongong Research Online

Place of publication

Wollongong, Australia

Event title

11th Australasian Conference on Social and Environmental Accounting Research

Event Venue

Wollongong, Australia

Date of Event (Start Date)

2012-12-02

Date of Event (End Date)

2012-12-04

Repository Status

  • Restricted

Socio-economic Objectives

Recreational services

Usage metrics

    University Of Tasmania

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC