Purpose

The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.

Design/methodology/approach

The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.

Findings

The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.

Research limitations/implications

The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.

Practical implications

The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.

Social implications

Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.

Originality/value

Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.

中文翻译：

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技术会计资源作为可持续发展的执行主题

目的

本研究的目的是探索技术会计资源的潜力，以帮助专业会计师行使他们的表演代理权。

设计/方法论/途径

作者结合了综合学习真理理论和绩效概念，包括可持续发展教育和干预的两种方法，构建了一个网格，用于对英国英格兰和威尔士特许会计师协会（可持续发展领域的先驱）提供的技术资源进行编码倡导。

发现

研究结果表明“预先确定和专家确定”方法占主导地位。他们还揭示了基于“预先确定和专家确定”和“寻求过程”方法的相对存在的三个层次的表演性主题的出现，以实现可持续发展的专业干预。结果显示了该行业对构建可操作知识的不断发展的贡献。

研究局限性/影响

这项研究的主要局限性是它利用的语料库有限。此外，使用二进制代码来表示代码的存在/不存在并不能传达代码的数量重要性。

实际影响

对于那些想要提供技术会计资源的人来说，这些结果很有用，这些资源更有可能帮助专业人士建立可操作的知识，并为会计师的可持续发展干预措施做出贡献。

社会影响

研究结果表明，需要反思会计行业如何才能最好地为组织中实现可持续发展做出贡献。

原创性/价值

很少有研究解构专业技术资源来了解职业如何为社会变革过程做出贡献。