title: Accounting for Sustainability: Episteme Change and Ontological Plurality
metadata.name: dc.contributor.author
metadata.value: Birkin, Frank K.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Cam, Olga
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2017-01-30T09:24:10Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2017-01-30T09:24:10Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2016-12
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Birkin F. K., Cam O. Accounting for Sustainability: Episteme Change and Ontological Plurality. St Petersburg University Journal of Economic Studies, 2016, issue 4, pp. 104–123.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: 10.21638/11701/spbu05.2016.406
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/5984
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Recent research reveals accounting for sustainable development to be both problematic and essential. This paper considers that the problems arising may be intrinsic to the concepts and structures of Modern accounting and that their resolution lies ultimately in the development of the consequences of a new possibility of knowledge or episteme. After a brief presentation of the nature and historic impacts of episteme change, this paper explores the epistemic origins of Modern accounting. Evidence for a new, other than Modern, episteme is then presented and its consequences for accounting for sustainable accounting are explored. Significant evidence in this regard is the work of Bruno Latour from Actor-Network Theory to the plurality of ontologies.
  Refs 93.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: en
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: St Petersburg University Journal of Economic Studies;Issue 4
metadata.lang: -
metadata.name: dc.subject
metadata.value: sustainability accounting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: episteme
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: ontology
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: modernity
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Accounting for Sustainability: Episteme Change and Ontological Plurality
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 06-Birkin.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/5984/1/06-Birkin.pdf
resources.format: Adobe PDF
resources.size: 200,19 kB