Accounting for Sustainable Community
The paper begins with an exploration of political, social, economic and ecological foundations of sustainable community. Concepts of right livelihood, ecocentrism, social identity and ecological democracy are drawn together to provide a vision of sustainability where political power is transferred from corporate to community level. To date the notion of sustainability accounting has been explored at both national and organisational levels. This paper considers how accounting might evolve to meet the information needs of sustainable communities. A conclusion of the paper is that to contribute to the transition to a sustainable society accounting language must evolve to reflect the richness and diversity of our ecological and social landscapes, and expand in scope to provide feedback regarding community objectives.
Keywords: sustainable community, sustainability accounting, right livelihood, social identity
Dr. Geoffrey Lamberton
Senior Lecturer, School of Commerce & Management, Southern Cross University