Moving to sustainability: An application of a matrix model to gain insight into the research literature

This paper proposes a matrix structure to gain an insight into the research literature that has provided the basis for the development of the current concept of sustainability adopting by way of example the literature during the decade 1995 to 2005. As noted by Gray (2002) this research field serves a diverse purpose and may be perceived as lacking in coherence. This perception may be particularly true for those new to the field. The matrix model adopted in this paper is an extension of the matrix model developed by Mathews (2004) which built on an earlier framework (Mathews, 1997b) to organise the literature. Mathews (2004) extended model combined the underlying research philosophies with the nature of the research. The inclusion of time and nation of origin, as quasi measures of the underlying social, economic and political forces presents an opportunity to gain a greater appreciation of the drivers of sustainable accounting research.The intention of the matrix model is to provide researchers, especially those with less experience, with a system for the classification of the sustainability literature.