Abstract
With increasing concerns about the global climate change and raising
demands for improved organizational performance measured in terms of
intergraded economic, environmental and social indicators, sustainability
accounting research has not adequately addressed how accounting can
make a difference and contribute to changing behavior of individuals,
organizations and societies towards more sustainability. By reviewing
major directions and problematizing basic assumptions on which some of
the mainstream and sustainability accounting research is based, we discuss
how accounting research can be more relevant and more proactive in
making managers, as decision-makers, more responsive to sustainability
concerns. By introducing notions of decision-makers’ responsibility and
cognitive maps, we examine directions for future sustainability accounting
research