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Adapting sustainability accounting inventions to show local communities the change
Showing national governments change in their jurisdictions toward, or away from, a sustainable development path dominates invention and innovation in sustainability accounting. Helping sub-national governments do the same is rarely considered by accounting scholars.
When a nation’s per capita wealth is not declining over time is accepted as by many as a reflecting a national government’s success in guiding transition to a state of sustainability. Acceptance is based on three main arguments: economic theory, common sense, and simplified decision-making. The World Bank leads inventions in estimating change in a nation’s wealth, using a portfolio of five stocks: natural, produced, human, social, and governance capital.
A pro bono project adapted the World Bank model to assess change in a local community’s capital stocks through two phases during 2005-08. Change in natural, produced, and human capital stocks of the Campaspe community were assessed during 2005, using ABS small area statistics as quantitative indicators. Senior management in its Council then assessed qualitative change in the same indicators. Change in social and governance capital stocks of the Eurobodalla community were assessed during 2008, by combining a social network analysis tool with content analysis of Council’s Annual Reports and Community Services Directories.
Behaviour targeted
Guiding local sustainability transition with practices that support horizontal and vertical policy integration, and fit well with existing data.
Target Group
Senior management in two pilot councils; but in concordance with international statistical standards and common collection practice at LGA level.
Methodology and tools
A SWOT analysis was conducted with Campaspe stakeholders, but no formal evaluation with Eurobodalla stakeholders. We used the writer’s four decades as change-agent, plus significant experience of colleagues, to reflect on outcomes from design and conduct of the pilot.
Key Findings
The Campaspe element, including SWOT analysis, is described at http://www.regional.org.au/au/apen/2006/refereed/3/2911_osbornrc.htm. Now, four years on, I see even more turbulence in the knowledge transfer process embracing the invention, diffusion, and adoption of sustainability accounting innovations. Who is still pursuing the NSESD?, or Local Agenda 21 and its successor?, or using TBL? From the body of experience between the 1972 Stockholm Conference and the 2009 Copenhagen Conference on climate change, what enduring and widespread practices for managing transition can we identify for those now tasked in Australia with teaching sustainability through K-12?
Key Lessons
Not much. Don’t see many ‘next times’ on the horizon.
Name
Dick Osborn
dick.osborn@anu.edu.au
Website
http://cpas.anu.edu.au/people/dick_osborn/
Outside of IF 8
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