Adopting the “multidimensional nature of accounting” framework, this study aims to identify what factors hinder the adoption of energy accounting as a practice that shapes a better world. This paper wants to highlight that the social and moral dimensions of accounting cannot be taken for granted, since they can provide insights to the professional and research debate. The case study methodology is used to investigate energy accounting in the first Italian Renewable Energy Community (REC). Data were collected through open interview and focus group and processed with a qualitative content analysis. The findings highlight some specific technical, social, and moral factors that hinder the adoption of energy accounting in practice. Key propositions are provided to help organizations understand how to adopt energy accounting, going beyond its mere technical nature. Ways forward are proposed to cultivate more significant levels of aspiration to reduce the disconnection between accounting theory and practice.

中文翻译：

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超越技术：能源核算的多维性质在塑造更美好世界方面的作用


本研究采用“会计的多维性质”框架，旨在确定哪些因素阻碍了采用能源会计作为塑造更美好世界的实践。本文想强调，会计的社会和道德维度不能被认为是理所当然的，因为它们可以为专业和研究辩论提供见解。案例研究方法用于调查第一个意大利可再生能源共同体 （REC） 的能源核算。数据是通过公开访谈和焦点小组收集的，并通过定性内容分析进行处理。研究结果强调了阻碍在实践中采用能源核算的一些特定技术、社会和道德因素。提供了关键主张，以帮助组织了解如何采用能源会计，而不仅仅是其技术性质。提出了前进的道路，以培养更重要的愿望水平，以减少会计理论与实践之间的脱节。