University of Tasmania, Australia

A theoretical framework exploring the role of the accounting profession (and accounting standards) in sustainability reporting practices

This project would explore the role of the profession and accounting standards (regulations) in the development of and the adoption of sustainable reporting practices. Issues of accounting policy choice would arise, as would the argument relating to mandatory requirements versus voluntary reporting. This study would explore existing practice and consider a theoretical framework from which to move forward as the accounting profession, accounting practice and the development of accounting regulation embrace sustainability practices and reporting.