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A MacIntyrean Analysis of Sustainability Narratives in Modern Businesses

  • Stephen McKenzie
Chapter
Part of the The International Society of Business, Economics, and Ethics Book Series book series (ISBEE, volume 4)

Abstract

This paper begins with the proposition that sustainability accounting and reporting may be conceived as a ‘practice’ in the sense used by philosopher Alisdair MacIntyre. If we view it in this way, we must accept the fact that at present, it is in a weak state and is being dominated by the institutions that house it. Both businesses and governments have, to a degree, shaped sustainability to be about what suits their interests, rather than what it truly means, as defined by real practitioners in the field. The paper is a call for sustainability accounting to strengthen itself as a practice in a variety of ways, and looks to other strong practices such as law and medicine for ways in which this might be achieved.

Keywords

Sustainability Ethics Virtue MacIntyre Accounting 

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Copyright information

© Springer Science+Business Media Dordrecht 2014

Authors and Affiliations

  1. 1.School of ManagementUniversity of South Australia Business SchoolAdelaideAustralia

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