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New accounts: Towards a reframing of social accounting
Citation
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
Abstract
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 |
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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 |
Downloads: | 0 |
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