Engaging with matters that matter: a cross-cultural journey into the financialization of climate change effects

Abstract

Purpose

The purpose of this paper is to develop a concept of engaged research that promotes research on matters that matter. Engaged research comes to the fore at the margins of accounting where issues are often ill-structured and less well studied. This study empirically illustrates how the principles of engaged research are embodied in practice at the borders of accounting.

Design/methodology/approach

The authors first consider engaged research conceptually, by articulating the philosophical principles upon which such research is grounded. This study argues that engaged research comes to the fore in settings where accounting practices are emergent and uncertainty high. The authors illustrate the “doing” of engaged research by exploring accounting for the financial effects of climate change. The authors conclude by highlighting the integrated form and purpose of engagement and by making suggestions for engaged research of the future.

Findings

Engaged research is characterised by an ontology of becoming, an epistemology of cross-cultural travel and a methodology of co-production. It is enacted through multilingualism, a reflexive dialogue that enables self-others to travel into and experience alternative worlds, as well as through the mediation of knowledge and associated artefacts. Its intent is to promote dialogue and knowledge sharing. This study argues and shows how engaged research is an active entanglement of metatheory, theory, artefacts and the lives of self and others.

Originality/value

This paper reflects on engaged research at the margins of accounting, as well as on how such research is a “becoming”, sociomaterial, co-produced entanglement.

Citation

Chua, W.F. and Fiedler, T. (2023), "Engaging with matters that matter: a cross-cultural journey into the financialization of climate change effects", Qualitative Research in Accounting & Management, Vol. 20 No. 1, pp. 92-116. https://doi.org/10.1108/QRAM-01-2022-0002