Autopoiesis and sustainability accounting information systems

Automated information systems can play a crucial role in Environmental (sustainability) knowledge gathering, management and reporting. The theory of Autopoiesis is a systems' theory that is considered in this article from the perspective of Artificial Neural Networks that have been classified as a type of autopoietic-artefact-mediated approach. This approach is also a type of socio cognitive engineering that is based on human centered technologies. The various applications of ANNs (Artificial Neural Networks) in the accounting context based on past literature review are considered. Past literature is also taken into consideration to represent the use of ANNs for environmental knowledge attainment, analysis and forecasting. A framework is presented of considerations and approaches to use ANNs for sustainability (environmental) social and accounting purposes. The concepts of Autopoiesis coupling and coding are also considered from the perspective of Artificial Neural Networks' applications. It is found that ANNs offer a timely and comprehensive analytical option for problems such as environmental planning issues that may face weaknesses including incomplete and complex information. Further research into ANNs from a societal perspective is recommended that also takes into consideration sustainability accounting as an attribute in addition to other multiple scientific variables based on a regional or global perspective. Analyses and outputs from sustainability focused autopoietic ANNs including 'what if' scenarios can be used by multiple stakeholders such as companies and governments (and individuals such as consumers) to consider environmental impacts from a holistic perspective.