A Local Government Study
This paper explores the role of accountants in sustainability reporting from a local government perspective. A mail survey document was employed to collect data from 190 respondents, in particular, Chief Financial Officers (CFOs). Findings indicate that just over 50% of respondent local councils are using accountants in the sustainability reporting process in a variety of key roles. To further this role, local authorities need to take a broader view of the accountant's role and accountants, themselves, need to engage more in issues of sustainability.