ABSTRACT

We should fi rst congratulate you on making it to the closing book chapter. We trust that you have found much of interest in what you have read and are starting to see the outline of how the discipline of accounting has sought to engage with sustainable development debates and contribute to sustainable development. The connections between accounting and sustainable development are many but are also complex. It is not possible to summarize in a few short pages of this chapter all the themes that could be drawn from the various chapters of this book. Nor is such a task appropriate, because the chapters largely stand by themselves. What we wish to draw out, however, in this fi nal chapter is a sense of the most important implications that face accounting practitioners and researchers who seek to develop a form of accounting that is suffi ciently responsive to the demands of sustainable development.