Competing Ideologies in the Accounting and Industrial Relations Environment

Brown, Judy

doi:10.1006/bare.1999.0118

Cited by 33 publications

(29 citation statements)

References 44 publications

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“…As in the accounting and industrial relations arena, managerial perspectives are underpinned by a unitarist perspective that is reluctant to admit conflict (Brown, 2000). O'Dwyer (2003, p. 534), for example, found a general unwillingness among managers to accept the existence of situations where their economic and social responsibilities could conflict (although, when pressed, interviewees conceded that economic objectives would reign).…”

Section: Business Case Approachmentioning

confidence: 96%

Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape

2006

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In recent years there has been a marked resurgence of interest in the areas of corporate social responsibility (CSR) and social and environmental accounting (SEA) among business, governments, public policymakers, investors, unions, environmentalists and others. While at one level there appears to be widespread agreement that CSR and SEA are worthy topics of attention, different groups have very different understandings of these fields. This article provides an analysis of these differences by comparing three broad approaches to SEA: the business case, stakeholder-accountability and critical theory approaches. It also responds to concerns a number of commentators have expressed regarding the current dominance of 'business case' perspectives. While not seeking to impose on readers a 'correct' way of viewing SEA and CSR, exposure to competing perspectives is viewed as one way of challenging us to think more reflectively about the frames available to us and their implications for the social realities we construct, embed or seek to change.

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Section: Business Case Approachmentioning

confidence: 96%

Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape

2006

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“…Jackson and Carter, 2000); ways of broadening accounting practices are being discussed (e.g. Brown, 2000); CSR, for instance, has become a fi eld of study of its own and non-business organizations are part of the research agenda.…”

Section: Neoclassical Economics and Business Theory In Relation To Sdmentioning

confidence: 99%

Making actors, paradigms and ideologies visible in governance for sustainability

Söderbaum

Brown²

2009

Sustainable Development

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Research and teaching activities in economics and business management are specific not only in scientific terms but also in ideological terms. This political aspect has to be discussed openly. As an example, our interpretations of sustainable development (SD) and corporate social responsibility (CSR) are closely related to our ideological orientations. In considering more radical changes towards SD, the three levels of theory of science, paradigms in economics and ideological orientation have to be involved. Positivism, neoclassical economics and neo-liberalism support the present institutional framework and globalization trend. Alternative perspectives at all three levels may open the door for a different set of institutions. While all these perspectives are essential, paradigms in economics appear to play a central role. Alternatives to economic man, profit-maximizing firms and markets understood in terms of supply and demand are proposed. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

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“…A degree of pluralism is present, and the criticism of management theories and practices is often respected (Ferraro 2005). Organization theory, as an example, focuses on many kinds of organizations rather than narrowly limiting interest to business organizations, and may even take power relationships and ideology into account (Jackson 2000, Brown 2000.…”

Section: Principles Related To Paradigms In Economics and Business Mamentioning

confidence: 99%

Towards Sustainability Economics: Principles and Values

Söderbaum

2007

J Bioecon

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Competing Ideologies in the Accounting and Industrial Relations Environment

Cited by 33 publications

References 44 publications

Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape

Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape

Making actors, paradigms and ideologies visible in governance for sustainability

Towards Sustainability Economics: Principles and Values

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