ABSTRACT

The mapping of concepts, attributes and things creates opportunities for visualizing the relationship between concepts, stimulating idea generation, organizing ideas, communicating complex ideas and evaluating any particular contribution to the field (see Buzan and Buzan, 2003; Benking, 2001; Laszlo, 1994). It is also suggested that visual mapping can contribute to epistemology and ontology

building. As will be discussed later the evidence presented identifies the need for a focused discourse on the epistemologies and ontologies of sustainability accounting.