Laura J. Spence, Agyemang, Gloria and Rinaldi, Leonardo (2012) Beyond the limits of accountants as ‘trusted advisors’ for small and medium sized enterprises:environmental sustainability advice.
Full text access: Open
We present emerging research on the potential of small accounting practices as advisors on environmental sustainability for their small and medium sized clients (SMEs). Enabling this resource could have substantial implications to improve sustainability because SMEs are notoriously difficult to reach and influence, but their most ‘trusted advisor’ is consistently their accountant. Using Habermas’ notion of steering, we present research data primarily from interviews with accountants which shows that the personal trust (relational steering mechanism) currently enjoyed is inadequate to facilitate the provision of sustainability advice by accountants beyond reflection on their own experiences. There is a lack of institutional trust in the profession as credible providers of sustainability advice, and individuals lack the skills and knowledge to offer environmental accounting. Without these, transactional steering and formalized environmental sustainability advice by small accountants to SMEs is unlikely to emerge. We conclude with research recommendations and implications for the accounting profession
This is a version This version's date is: 10/2012 This item is not peer reviewed
https://repository.royalholloway.ac.uk/items/e5546794-71f6-b799-eef1-be1f14ca50c0/1/
Deposited by Jo Barrs (UTTM209) on 01-Nov-2012 in Royal Holloway Research Online.Last modified on 01-Nov-2012