Accounting and Resilience: critical perspectives on building and evaluating resilience in uncertain times
细分领域
Accounting for and of Resilience: examining how resilience is constructed, measured, and communicated through accounting and accountability practices and whose interests it serves.
Interdisciplinary perspectives: integrating resilience thinking from natural and social sciences into accounting frameworks.
Constructing resilient systems: investigating how accounting defines and constructs the boundaries of "systems" (e.g., organisational, community, or social-ecological) when conceptualising, calculating and reporting resilience.
Politics of resilience: deconstructing resilience as a technical concept and highlighting its political and ethical dimensions.
Accountability and resilience: exploring how accountability mechanisms can be designed to incorporate resilience metrics and their implications.
Auditing and resilience: questioning whether auditing captures resilience complexities or reinforces narrow compliance-driven views.
Resilient economy: analysing accounting's role in building sustainable, equitable, and stable economic systems.
