Accounting Essay Questions (Two Articles)
Analysis of the Article 1. Sustainability accounting and reporting: fad or trend? by R.L. Burritt and S. Schaltegger.
Describe the core argument of the article.
The core argument of the article Sustainability accounting and Reporting: fad or trend by Burritt and Schaltegger is whether management decision making or the critical approach is better for the development of sustainability accounting. The authors tried to convince the reader that both approaches contributed to the development of sustainability accounting. However, the authors also stated that the improvement of management decision making should be prioritized. Burritt and Schaltegger described two paths to the presentation of sustainability accounting: critical path (sees sustainability accounting as the source of ...