arbiter
JournalsAccount

Addressing systemic social and environmental challenges: the role of accounting and accountability practices

Fabrizio Granà et al.

Accounting Auditing and Accountability Journal2025https://doi.org/10.1108/aaaj-04-2025-7909article
AJG 3ABDC A*
Weight
0.52

Abstract

Purpose This study explores the role of accounting and accountability practices in enabling organisations to identify and address systemic social and environmental challenges. Design/methodology/approach The study builds upon a reflective thematic analysis of the theoretical and practical insights collected from the contributions to the first volume of the AAAJ special issue on “The impact of accounting and accountability in identifying and mitigating social and environmental grand challenges”. Further, this research develops a theoretical framework that synthesises four key thematic subjects of research: organisational purpose (“Why”), strategy (“What”), innovative performance measurement practices and organisational processes (“How”) and impact measurements (“Where” and “When”). Findings This study fosters critical reflection on the role of accounting and accountability practices in addressing systemic and global challenges. The theoretical framework highlights that adopting more comprehensive and forward-looking accounting and accountability practices that foster purpose-driven strategies and innovative impact assessments across different time dimensions (past, present and future) can enhance organisational responses to address social and environmental systemic challenges. Originality/value This study contributes to the accounting literature on social and environmental grand challenges by developing a theoretical and multidimensional framework for organisations to address social and environmental grand challenges and effect systemic change. It extends current debates on the limitations of conventional accounting practices by emphasising the necessity of a broader, more integrative and intergenerational accountability model. The findings offer practical insights for organisations, policymakers and researchers seeking to develop accounting and accountability mechanisms that effectively capture and respond to complex social and environmental phenomena.

7 citations

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1108/aaaj-04-2025-7909

Or copy a formatted citation

@article{fabrizio2025,
  title        = {{Addressing systemic social and environmental challenges: the role of accounting and accountability practices}},
  author       = {Fabrizio Granà et al.},
  journal      = {Accounting Auditing and Accountability Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1108/aaaj-04-2025-7909},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Addressing systemic social and environmental challenges: the role of accounting and accountability practices

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.52

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.47 × 0.4 = 0.19
M · momentum0.68 × 0.15 = 0.10
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.