Technical accounting resources as performative topoi for sustainability

Abstract

PurposeThe purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.Design/methodology/approachThe authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.FindingsThe findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.Research limitations/implicationsThe main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.Practical implicationsThe results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.Social implicationsFindings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.Originality/valueFew studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.