The purpose of this paper is to first empirically illustrate the construction of accounting for sustainable development tool (Bebbington and Gray, 2001) and, second, to discuss the operationalization of accounting for sustainable development (Bebbington and Larrinaga, 2014).,This research is based on a unique intervention-research approach, the main author having worked part-time for four years on the development of the tool for a business organization in the organic food sector.,This paper proposes an operationalization of sustainable development within an accounting tool and presents the results of the calculations. It also touches briefly upon the organization’s decision not to adopt the tool. The research concludes on the difficulty of operationalizing the economic, social and environmental capitals while proposing results that demonstrate “unsustainability”.,This research in operationalizing sustainable development paves the way for future potential use of the tool described, and future developments to address the model’s current shortcomings, notably in interconnecting social and economic capitals with natural capital.,The non-adoption of the accounting tool raises questions about the acceptability among practitioners of visualizing the unsustainability of their own organization, in particular within “green” and “socially responsible” businesses. Moreover, it raises the question of growth and decoupling of the organization’s impact from its economic growth.,This paper makes three contributions to the current literature. First, it furthers the discussion on how to operationalize accounting for sustainable development, notably by trying to implement capital as a liability (a debt), placing its “maintenance” at the very heart of the design. Second, it offers an initial operationalization of “system thinking” within a tool to account for sustainable development. Finally, it contributes to the literature on “engagement research” through a four-year intervention-research project.

中文翻译：

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考虑到强大的可持续性：基于干预研究的方法

本文的目的是首先实证说明可持续发展会计工具的构建（Bebbington and Gray，2001），其次讨论可持续发展会计的操作化（Bebbington and Larrinaga，2014）。本研究是基于独特的干预研究方法，主要作者在为有机食品部门的商业组织开发工具方面兼职工作了四年。,本文提出了在会计工具中实施可持续发展和显示计算结果。它还简要介绍了该组织不采用该工具的决定。该研究的结论是经济运行的困难，社会和环境资本，同时提出证明“不可持续性”的结果。这项在可持续发展实施方面的研究为所描述工具的未来潜在使用铺平了道路，并为解决该模型当前的缺点的未来发展铺平了道路，特别是在将社会和经济资本与自然资本。不采用会计工具引发了对从业者对自身组织的不可持续性进行可视化的可接受性的质疑，尤其是在“绿色”和“社会责任”企业中。此外，它提出了增长和组织的影响与其经济增长脱钩的问题。本文对当前文献做出了三个贡献。第一的，它进一步讨论了如何为可持续发展实施会计，特别是通过尝试将资本作为负债（债务）实施，将其“维护”置于设计的核心。其次，它提供了一个工具中“系统思维”的初步操作，以解释可持续发展。最后，它通过一个为期四年的干预研究项目为有关“参与研究”的文献做出了贡献。