Accounting for Sustainability seminar: Part 5
![Developing Political Theory Performativity: An Agential Realism Perspective on Social and Environmental Accounting](/sites/default/files/styles/hero_image_mobile_16_9_1280x720_/public/2023-02/AFG%20template.pptx%20othmar%2023.5.2023.pptxwith%20updated%20title_0.jpg?itok=jVq7Ab3U)
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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.