An Awkward Signal: The ‘Petroleum and Minerals’ Imprint on the First Conference on Accounting, Governance and Sustainability

Abstract

ABSTRACT This essay was prompted by an ‘atypical’ announcement, regarding an Accounting, Governance and Sustainability Conference co-organized by the American Accounting Association (AAA) and the King Fahd University of Petroleum and Minerals. I mobilise an epistemological base, drawing on Naomi Oreskes’ recent work, to question the logic and the appropriateness of associating Petroleum and Minerals’ interests with an academic conference on the topic of sustainability. My point is that significant epistemological consequences ensue when a ‘mere’ association of words arouses skepticism regarding the extent of conflict of interest surrounding an event being aimed at fostering knowledge production and dissemination processes on the theme of sustainability. One feature of my argument is that involving explicitly as co-organizer, in the frontstage, a university whose name carries the wording ‘Petroleum and Minerals’ constitutes an awkward signal, which is a disconcerting occurrence given the strong influence of ‘signaling theory’ in the eyes of many AAA members, who adhere to mainstream economic-based accounting research.