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|Title:||Public accounting’s potential contribution to sustainability : the symbiotic function of adult education in the field : an agenda for future research|
|Abstract:||Purpose: The dissertation aims to discuss the apparent symbiosis between the potential contribution of both public-sector accounting and higher education institutions to local sustainability issues. Methodology/approach: The dissertation is a review of literature on sustainability accounting as it evolved from the emerged environmental and social accounting in the 1990s in the US. Searches were also made in current literature on the ongoing introduction of governmental accrual accounting in Malta, regarded as the sine qua non of the much recommended public-sector sustainability accounting. It presents a number of subtexts which attempt to link critiques of the newly evolving form of accounting to address the tension between academic theorizing and engaging with practice, and to synthesize an approach to sustainability accounting practice locally. Findings: Only if accrual accounting is in place can government give public-sector sustainability accounting a chance: one would not expect going for multiple bottom line accounting before putting in place a conventional single bottom line accounting system. A critical approach, along with the catalytic and proactive involvement of our HEIs, would definitely help a lot in the two quantum leaps. Originality/value: An ambitious dissertation which means that coverage of issues about an area hardly ever treated in local adult education research must be thinner than might typically be expected. The work is exploratory, providing various suggestions about possible future research rather than answers, offers an individual view from experience and encourages the direct engagement of local HEIs with the rapidly evolving sustainability reporting agenda.|
|Appears in Collections:||Dissertations - FacEdu - 2015|
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