The Public Sector Accountants’ Perspective on Sustainability

Purpose This paper focuses on the accountants‟ perspective towards sustainable development and sustainability reporting in local government authorities, and their current and future role in the reporting process. Design/Methodology/Approach A multi-method approach was employed to collect data utilizing both mail survey and interview techniques. Findings Findings indicate that whilst local authorities are perceived to consider sustainable development important at the organisational level, there is reduced emphasis being placed on the integration of sustainable development activities into the accounting processes and reporting functions of the organisation. Accountants are supportive of involvement in sustainability reporting but their actual involvement differs significantly from the level of involvement they believe they should have. This points to the need for further up skilling required by accountants but in doing so, it brings into question accountants traditional training and the need to develop an appreciation of the sustainable development agenda.