A suggested classification for social accounting research

Mathews, M. R.

doi:10.1016/0278-4254(84)90017-6

Cited by 44 publications

(32 citation statements)

References 9 publications

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“…The dominant theme was to identify, measure, count, and ultimately monetise 'environmental costs and benefits' and draw them into conventional organisational financial accounts, or propose comprehensive monetised accounts (for brief overviews see, Mathews, 1984;Gray et al, 1987;Milne, 2007) [11]. The 1990s saw a thin vein of this work continue.…”

Section: Normative Demands Full Cost Accounting Valuation and Its Cmentioning

confidence: 99%

Accounts of nature and the nature of accounts

Russell

Milne

Dey

2017

AAAJ

145

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Purpose: This paper reviews and synthesises academic research in environmental accounting and demonstrates its shortcomings. It provokes scholars to rethink their conceptions of 'accounts' and 'nature', and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to 'ecologise' accounting.Design/methodology/approach: Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.Findings: Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an 'information throughput' model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.Research Implications: This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.Originality: How to 'ecologise' accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.

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Section: Normative Demands Full Cost Accounting Valuation and Its Cmentioning

confidence: 99%

Accounts of nature and the nature of accounts

Russell

Milne

Dey

2017

AAAJ

145

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“…Other terms such as sustainability reporting and social responsibility reporting were also used (e.g., Bela and Cooper ; Delbard ; Farneti and Guthrie ; Maclaren ; Nikolaeva and Bicho ; Reynolds and Yuthas ; Thompson and Zakaria ). Blake et al (, p. 3) define a s ocial audit as enacting a practice to “identify, analyze, measure (if possible), evaluate, and monitor the effect of an organization's operations on society (that is, specific social groups) and on the public well‐being.” Mathews (, p. 204) describes social reporting, social responsibility disclosure , and social responsibility accounting as the “[v]oluntary disclosure of information, both qualitative and quantitative, made by organisations to inform or influence a range of audiences.” The two definitions reveal two significantly different views of CSR reporting. Blake et al, are concerned with public well‐being and evaluating and monitoring CSP, whereas Mathews is concerned with the voluntary nature of CSR reporting and its ability to influence audiences.…”

Section: Csr Reporting: a Governance‐management Dualitymentioning

confidence: 99%

Corporate Social Responsibility Reporting as Substantive and Symbolic Behavior: A Multilevel Theoretical Analysis

Shabana

Ravlin

2016

Business and Society Review

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This article describes a multilevel theoretical framework that examines the multiple causes of corporate social responsibility (CSR) reporting in the social environment of business. We argue that substantive and/or symbolic reporting flows from individual-, aggregate-, organizational-, and institution-level phenomena, and is thus a complex outcome of CSR and corporate social performance (CSP). Theoretical lenses range from reinforcement theory at the microlevel to legitimacy and stakeholder theories at the macrolevel, and include a discussion of the emergence of lower-level CSR-relevant characteristics to higher level constructs. Our goal is to clarify how this behavior develops from microlevel, mesolevel, and macrolevel processes with a view toward assisting corporations to better enact CSR reporting, and their stakeholders to effectively promote substantive reporting behavior. Kareem M. Shabana is an Associate Professor of Management at

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“…Since the early 1980s, many writers (for example, Gray et al, 1987;Mathews, 1984;Demers and Wayland, 1982) have espoused the view that company managers should be required to provide social accountability reports. Their calls seem to have been heeded; since the early 1990s, as company managers' accountability has been extended to embrace environmental and social performance, so reporting on these issues has become more commonplace.…”

Section: (A) Accountability Reports: Reporting To Whom? About What?mentioning

confidence: 99%

The Role of the Tripartite Audit Function in Securing Corporate Accountability

Porter¹

2008

SSRN Journal

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A suggested classification for social accounting research

Cited by 44 publications

References 9 publications

Accounts of nature and the nature of accounts

Accounts of nature and the nature of accounts

Corporate Social Responsibility Reporting as Substantive and Symbolic Behavior: A Multilevel Theoretical Analysis

The Role of the Tripartite Audit Function in Securing Corporate Accountability

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