Accounting for Sustainability seminarie: Del 5

Plats
Helsingfors,
Online
Rum
Futurum, Online
Developing Political Theory Performativity: An Agential Realism Perspective on Social and Environmental Accounting
En ny seminarieserie ordnad av institutionen för redovisning och handelsrätt.

Prof. Lehner will talk about his new research.

Title: The political-theory performativity of social and environmental accounting

My research focuses on the political-theory performativity of social and environmental accounting (SEA) towards a sustainable and equitable future society. Karen Barad’s agential realism, emphasizing the entanglement of SEA actors and practices in a political apparatus, is used as a framework for understanding and conceptualizing the underlying ethico-onto-epistemological (EOP) assumptions. Bridging accounting and organizational theory and using a Baradian lens on the illustrative case on the Task Force for Climate related Disclosures (TCFD), I introduce a recursive model of SEA’s political-theory performativity that is firmly embedded in these assumptions.

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