Accounting as Narrative Infrastructure
ナラティブとしての会計インフラ (AI 翻訳)
Sónia Calado
🤖 gxceed AI 要約
日本語
本稿は、会計を経済システムを共構築する象徴的・物語的インフラとして位置づける。正当性理論、物語経済学、制度設計などの視点から、会計が意味やアイデンティティ、制度の正当性を形成することを論じる。統合報告やESG開示に焦点を当て、会計を記号論的・物語的・体系的な力として捉える枠組みを提示する。持続可能なイノベーションと包摂的な経済モデルへの貢献を強調する。
English
This chapter conceptualizes accounting as a symbolic and narrative infrastructure that co-constructs economic systems. It uses interdisciplinary perspectives like legitimacy theory and narrative economics to argue that accounting shapes meaning and systemic legitimacy. Focusing on integrated reporting and ESG disclosures, it presents a framework where accounting is a semiotic, narrative force. It highlights how such infrastructure contributes to sustainable innovation and regenerative economic models.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、2025年からの有報でのサステナビリティ開示義務化や統合報告書の普及が進む中、会計のナラティブ的機能を理論的に捉える本稿は、開示の質向上や企業のストーリーテリング戦略に示唆を与える。実務家にとっては、単なるコンプライアンスを超えた会計の役割を再考する契機となる。
In the global GX context
Globally, as frameworks like ISSB, CSRD, and SEC climate rules push for standardized ESG disclosures, this paper offers a theoretical lens on how accounting narratives shape institutional legitimacy and strategic communication. It reinforces the idea that disclosure is not just data but a narrative infrastructure that drives sustainable transformation.
👥 読者別の含意
🔬研究者:Provides a conceptual framework linking accounting theory to ESG narrative construction, useful for scholars in disclosure and sustainability fields.
🏢実務担当者:Offers insights on how to leverage accounting narratives for strategic sustainability communication beyond compliance.
🏛政策担当者:Highlights the systemic role of accounting in shaping economic models, relevant for those designing disclosure regulations.
📄 Abstract（原文）
This chapter explores how accounting functions as a symbolic and narrative infrastructure that co-constructs economic systems. It draws on interdisciplinary perspectives, such as legitimacy theory, narrative economics, and institutional design, to argue that accounting shapes meaning, identity, and systemic legitimacy. Focusing on emerging practices like integrated reporting and ESG disclosures, the chapter develops a framework in which accounting is positioned as a semiotic, narrative, and systemic force. Through documentary analysis and conceptual reflection, it illustrates how accounting redefines value, not only for measurement and compliance, but also as a strategic tool for organisational storytelling and institutional transformation. The chapter highlights how such narrative infrastructures contribute to sustainable innovation and the design of more inclusive and regenerative economic models.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.4018/979-8-3373-4566-6.ch005first seen 2026-05-14 23:56:11
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