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ABERDEEN PAPERS IN ACCOUNTANCY, FINANCE & MANAGEMENT
WORKING PAPER 00-17
SUSTAINABLE DEVELOPMENT: A REVIEW OF THE INTERNATIONAL DEVELOPMENT, BUSINESS AND ACCOUNTING LITERATURE
JAN BEBBINGTON
© 2000, Author and the University of Aberdeen
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ISSN 0962-4627
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Sustainable development: a review of the international development, business and accounting literature1
Jan Bebbington
Professor of Accountancy, Department of Accountancy and Finance,
University of Aberdeen, Edward Wright Building, Dunbar Street, Aberdeen,
AB24 3QY, Scotland. J.******@.
Abstract
This paper has been written in response to the perception that ‘sustainable development’ and its derivatives are being used in, amongst others, the accounting literature in a way which equates sustainable development with ‘good environmental management’. Further, the paper assumes that such usage of sustainable development arises, at least in part, from a lack of awareness of the origins of the concept. Thus the paper seeks to sketch the origins of debates about sustainable development and to briefly outline how the concept has been used in the business literature and in the accounting literature. As this task progresses it es evident that the meaning of sustainable development is not at all fi