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New accounts: Towards a reframing of social accounting


Gray, R and Brennan, A and Malpas, J, New accounts: Towards a reframing of social accounting, Accounting Forum, 38, (4) pp. 258-273. ISSN 0155-9982 (2014) [Refereed Article]

Copyright Statement

Copyright 2014 Elsevier

DOI: doi:10.1016/j.accfor.2013.10.005


This paper is a speculative and exploratory essay on the emerging field of social accounting.In essence, the paper explores whether the fact that most social accounting has, tradition-ally at any rate, being promulgated by accountants might be a partial explanation for itsself-disciplining limitations and, arguably, its weak inroads into discourse and practice.Through the lens of Erik Olin Wright’s work, the paper reconsiders the potential of thesocial accounting project(s) and argues for the importance of accounts as a means of inter-stitial transformation as a complement to the traditional privileging of accounts directedtowards symbiotic transformations.

Item Details

Item Type:Refereed Article
Keywords:Social accounting, New accounts, Interstitial, Symbiotic, Accounts, Accountability, Sustainability, Multiple, Speaking truth to powera
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in human society
UTAS Author:Malpas, J (Professor Jeff Malpas)
ID Code:93387
Year Published:2014
Deposited By:School of Humanities
Deposited On:2014-07-31
Last Modified:2015-04-14

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