Regulating Capitalism?

Sustainability and technology: the contribution of “managerial talk” to the three pillars framework

“…Based upon the empirical evidence reviewed over a decade, Amernic and Craig (2009) concluded that, commonly, accounting as an “unbiased, dispassionate, ethically sound, and a natural indicator” (p. 878) has been employed to describe the fundamental essence of organisations. In every type of account, the process of accounting refers to the mapping of company activities in accrual numbers, as pointed out by Zimmermann and Werner (2013). We argue that accounting, being intertwined with the functioning of enterprises and their representations, can be also a suitable tool for gaining additional insights into sustainability phenomena within organisations, and possibly contributing towards developments within this domain field.…”

“…, 1985). Moreover, accounting rules do not merely reflect the task for which they are assigned; they are also designed concerning the institutional setting in which they are embedded (Zimmermann and Werner, 2013).…”

“…Albeit the state and direction of accounting discipline have been studied in a variety of ways and settings, there is a view that accounting research has become insufficiently innovative and increasingly detached from the practice of the craft (Hopwood, 1983; Le Breton and Aggeri, 2020). Addressing the challenge, this article investigates whether accounting, a tool that affects the actions of both organisations and society (Zimmermann and Werner, 2013; Le Breton and Aggeri, 2020), can contribute to the further development of the concept of sustainability (Schaltegger and Burritt, 2010, 2018; Georg and Justesen, 2017). Capitalising on the broader notion of sustainability being “an umbrella term” (Scherer and Palazzo, 2011, p. 922), the study explores the sustainability concept by searching for additional themes and dimensions outside the well-developed “triple bottom line” definition.…”

Lebensreform in der Schweiz (1850�1950)

“…-oder ihr geht eurer wege und verzichtet auf meine mitarbeit." Seinen Kritikern warf er vor, mit engstirnigem "schweizergeist" zu urteilen, anstatt einmal über den eigenen Tellerrand hinauszuschauen 1195. Selbst 1936 warf er ihnen vor, sie seien "nicht mehr fähig, zwischen einseitiger verhimmelung oder verdammnis den mittelweg der sachlichkeit zu finden und zu gehen."…”