Purpose This paper provides an argument to consider in more detail the development and application of technology in the context of sustainability. It argues the need to go beyond economic benefit and that timescale is significant. Design/methodology/approach This argument is based upon Socratic...

Purpose – Although all organisations claim to be engaged in sustainable development, research shows that they misunderstand what is involved. This paper aims to reconsider what is meant by sustainability and to show that the way accounting operates in an organisation actually prevents an...

This article considers the role of accounting in organisational decision making. It challenges the rational nature of decisions made in organisations through the use of accounting models and the problems of predicting the future through the use of such models. The use of accounting in this...