Achieving the United Nations Sustainable Development Goals

TLDR

Existing research links individual SDGs to accounting, and the SDGs highlight new empirical sites and theoretical innovation, providing a context to reinvigorate accounting’s contribution to sustainable development. The paper aims to establish and advance academic accounting’s role in achieving the SDGs by proposing new research contributions and a research agenda. The authors synthesize interdisciplinary perspectives on sustainable development and integrate them with accounting for sustainability literature. This is the first paper to explore how academic accounting can further SDG achievement through enhanced understanding, critique, and advancement of accounting policy, practice, and theory, and to propose a research agenda.

Abstract

Purpose The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030. Design/methodology/approach This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues. Findings Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates. Originality/value This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.