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A HABERMASIAN VIEW OF ACCOUNTANTS AS SUSTAINABILITY ADVISORS FOR SMES
J. Spence, Laura Agyemang, Gloria Rinaldi, Leonardo
J. Spence, Laura
Agyemang, Gloria
Rinaldi, Leonardo
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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 suggests that although SMPs are key steering media for offering environmental sustainability advice, their potential for doing so is hampered by an overdependence on relational steering mechanisms based on the personal trust. We argue that the provision of sustainability advice by accountants beyond reflection on their own experiences is inadequate to guide SMEs into changing their activities and behaviours. In contrast to previous research which stresses the importance of relational steering, in our research we argue that transactional steering mechanisms are necessary for more purposeful direction to be achieved. We conclude with recommendations for future research.
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2012
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With permission of the license/copyright holder