The Role of the Accountants in Corporate Sustainability Accounting. An Analysis from a Promotor Perspective

Corporate sustainability accounting has been gaining relevance for improving corporate sustainability performance. A major theme in related research has been the impact of the accounting profession on successful sustainability accounting. Putting aside implicit statements, an analysis of extant literature reveals that attention has been drawn to the fact that accountants are insufficiently involved in sustainability accounting. However, research has focused on the technical abilities of accountants, thereby neglecting resistance and the power to reduce it –an essential component of the accountant’s function in organisations. The following paper investigates the role of the accountant from a promotor theory viewpoint. It analyses the reasons that explain the perception of insufficient involvement of accounting professionals in sustainability accounting and argues that this involvement is more profound than previously appraised. This finding helps managers make better use of accountant’s competence and abilities, thereby increasing the efficiency of related activities and securingtheir efficacy