The role and transformation of management accounting in enabling responsible business practices
The overarching purpose of this program is to investigate and create knowledge about the role and transformation of management accounting in mediating responsible business practices. By mediating we mean the ways in which management accounting enables, fosters, and possibly hinders sustainable development. Special focus lies on understanding how new accounting practices emerge and manifest and how this in turn shapes the organisation and its sustainable development. It is our contention that the complexity of a multidimensional performance can only be understood when taking the mutually constitutive nature of accounting and business practices seriously, i.e. by accepting that both accounting practices and business practices have to transform in order to make different forms of value visible and manageable.