Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach

Accountability  for climate change: a research synthesis through the lenses of the  integrated thinking approach
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Sandro Brunelli, Camilla Falivena, Chiara Carlino, Francesco Venuti
Meditari Accountancy Research
ISSN: 2049-372X
Open Access. Publication date: 17 February 2021

https://www.emerald.com/insight/content/doi/10.1108/MEDAR-01-2020-0682/full/html

Although adopting an Integrated Thinking lens for exploring accountability in the climate change babel is like motherhood and apple pie, there are scant academic studies to date aimed at comprehensively exploring the mostly debated emerging themes of accountability for climate change and the related avenues for future research studies.
This paper represents an attempt to review the academic literature on accountability for climate change developed from 1998 to date, providing a new integrated conceptual framework. IT represented the lens for the analysis, fostering the understanding of how organisations strategically tackle climate-related challenges and the identification of the most significant relationship and trends rather than focussing specifically on one theory, this paper takes a holistic approach to draw out an extensive reading of this underexplored and wide field of research.
Inspired by IT principles, the challenge is to develop an analytical framework for exploring the theme of accountability for climate change looking at the governance, the strategy, the operations and the outcome. The proposing integrated framework would represent an answer to the call for new conceptual tools arisen from eminent scholars to face the challenges of the accountability-based accounting era. Furthermore, the urgency of climate change has pointed out the necessity to
overcome the different and sometimes divergent individual interests towards a common goal.

Contact e-mail: brunelli@economia.uniroma2.it