Accounting for Sustainability seminar: Part 5

Place
Helsinki,
Online
Room
Futurum, Online
Developing Political Theory Performativity: An Agential Realism Perspective on Social and Environmental Accounting
This seminar is part of the ongoing Accounting for Sustainability seminar series.

Please register to the event through this form. 

 

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.