Seeds of hope? Exploring business actors’ diverse understandings of sustainable development
Seeds of hope? Exploring business actors’ diverse understandings of sustainable development
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探索企业参与者对可持续发展的不同理解？
DOI：
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发表时间：
2015
期刊：
影响因子：
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通讯作者：
K. Kearins
中科院分区：
文献类型：
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作者：
Christine Byrch;M. Milne;Richard K. Morgan;K. Kearins
目的-本文的目的是第一，实证调查的多元化的理解周围的可持续性举行的那些工作在商业部门，第二，考虑的可能性，对话会计，将占多个角度确定。设计/方法/方式-本研究的主题是那些积极致力于将可持续性纳入新西兰企业，商业人士和他们的可持续性顾问。参与者的主观理解调查使用Q方法，社会科学研究人员广泛使用的一种方法来调查对特定主题的典型观点，从参与者单独排序刺激样本的顺序分析。在这项研究中，刺激是意见陈述。调查结果-五个典型的可持续发展的理解，包括理解更通常归因于商业对手比企业。大多数与会者都承认环境与发展之间的冲突。然而，一场激烈的辩论，将创造空间，实践和机构，通过这些空间，可持续发展的边缘化理解可能会得到解决和质疑，尚未建立，并不容易。独创性/价值- -该文件有助于少数实证调查的多元化的理解，可持续发展的工作，将可持续发展业务的人举行。作者试图描述不同的信仰和价值观，缺乏他们的直接商业背景，也没有任何学术启动，这进一步区分了。本文还提供了一个应用Q方法的说明性例子，这是一种在会计研究中不常用的方法。
Purpose - – The purpose of this paper is first, to investigate empirically the plurality of understanding surrounding sustainability held by those working in the business sector, and second, to consider the likelihood of a dialogic accounting that would account for the plurality of perspectives identified. Design/methodology/approach - – The subjects of this study are those people actively working to incorporate sustainability within New Zealand business, both business people and their sustainability advisors. Participant’s subjective understanding is investigated using Q methodology, a method used widely by social science researchers to investigate typical views on a particular topic, from an analysis of the order in which participants individually sort a sample of stimuli. In this study, the stimuli were opinion statements. Findings - – Five typical understandings of sustainable development were identified, including understandings more usually attributed to business antagonists than business. Conflicts between environment and development are acknowledged by most participants. However, an agonistic debate that will create spaces, practices, and institutions through which marginalised understandings of sustainable development might be addressed and contested, is yet to be established and will not be easy. Originality/value - – The paper contributes to the few empirical investigations of the plurality of understandings of sustainability held by those people working to incorporate sustainability within business. It is further distinguished by the authors attempt to describe divergent beliefs and values, absent from their immediate business context, and absent from any academic priming. The paper also provides an illustrative example of the application of Q methodology, a method not commonly used in accounting research.