Revisiting autopoiesis: A research note and another narrative on accounting and sustainability

Khan, T and Gray, R 2012, 'Revisiting autopoiesis: A research note and another narrative on accounting and sustainability', in Dr Lee Moerman (ed.) Proceedings of the11th Australasian Conference on Social and Environmental Accounting Research (A-CSEAR), Wollongong, Australia, 2-4 December 2012, pp. 1-26.


Document type: Conference Paper
Collection: Conference Papers

Title Revisiting autopoiesis: A research note and another narrative on accounting and sustainability
Author(s) Khan, T
Gray, R
Year 2012
Conference name People and Place
Conference location Wollongong, Australia
Conference dates 2-4 December 2012
Proceedings title Proceedings of the11th Australasian Conference on Social and Environmental Accounting Research (A-CSEAR)
Editor(s) Dr Lee Moerman
Publisher University of Wollongong
Place of publication Wollongong, Australia
Start page 1
End page 26
Total pages 26
Abstract This relatively short paper offers a more developed interpretation of the continuing and worrying trend in which "sustainability" is either ignored or implicitly assumed to be part of - and compatible with - notions such as eco-efficiency, growth, profit and the business case. The essay employs the theory of autopoiesis as a metaphoric lens through which to re-examine accounting, business and educational practice with respect to sustainability. The theory of autopoiesis works well as a lens in this regard and the analysis succeeds in highlighting that the accounting, business and educational systems may well be protecting their "cores" but are doing so by ignoring crucial and life-threatening information. In autopoietic terms, the sub-systems are behaving psychopathically. : The paper brings together a scattered, although substantive, literature in and around autopoiesis and offers a relatively novel narrative about humanity's (non)engagement with sustainability.
Subjects Sustainability Accounting and Reporting
Keyword(s) Autopoiesis
Sustainability
Learning
Accounting for sustainability
Reporting
Accounting profession
Accounting education
Copyright notice © 2012 University of Wollongong
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