This paper weaves together two strands of literature: one on sustainable development (SD) and one on family business (FB), with a focus on the longevity of FB. We investigate the SD literature and then review the FB one on longevity, in light of the key questions related to SD. Using 27 h of...

Purpose: The purpose of this paper is to first empirically illustrate the construction of accounting for sustainable development tool (Bebbington and Gray, 2001) and, second, to discuss the operationalization of accounting for sustainable development (Bebbington and Larrinaga, 2014)....

Purpose: The purpose of this paper is to present a history of social and environmental accounting (SEA) in France. Design/methodology/approach: The choice is made to select and analyze three important breakthroughs in the development of SEA in France, at different periods. Three case studies...

This article presents an experiment in full cost accounting applied to the case of an industrial process. It aims at exploring the difficulties of putting full cost accounting into practice. Its specific contribution to the growing body of experiments in full cost accounting is that it attempts...