Social and Environmental Accounting
1st Edition
Published on 18. February 2010
Book
Hardback
1664 pages
978-1-84860-169-7 (ISBN)
Description
The study, teaching and practice of social and environmental accounting has grown steadily over the last 40 years in both developed and emerging economies. Researchers entering the field today are faced with a complex and demanding landscape, as the impetus on the world of accounting and finance to understand the social justice agenda becomes stronger. Drawing on a carefully selected range of sources that balance history with urgency and the mainstream with innovation, this four-volume set aims to equip students, teachers and researchers with a deep primer in the essentials of the field, and encourage them to challenge and further develop those ideas.
It contains 80 key articles, selected from across the literature on social and environmental accounting, reprinted together for the first time. Compiled and introduced by an editorial board of wide experience and renown in the professional, governmental and academic spheres, this work is an essential resource for libraries, academics, researchers and practitioners with an interest in accountancy or the rapidly expanding social and environmental agenda.
It contains 80 key articles, selected from across the literature on social and environmental accounting, reprinted together for the first time. Compiled and introduced by an editorial board of wide experience and renown in the professional, governmental and academic spheres, this work is an essential resource for libraries, academics, researchers and practitioners with an interest in accountancy or the rapidly expanding social and environmental agenda.
More details
Series
Language
English
Place of publication
London
United Kingdom
Target group
Professional and scholarly
Dimensions
Height: 234 mm
Width: 156 mm
Weight
3220 gr
ISBN-13
978-1-84860-169-7 (9781848601697)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Persons
Jan qualified as a chartered accountant in New Zealand where she also held her first academic post before moving to the UK to pursue her academic career. Previously Professor of Accounting at the University of Aberdeen, Jan is actively engaged in many aspects of the application of academic research in sustainable development to practice in industry, non-profit and political organisations.
Content
1: LAYING FOUNDATIONS
Early reflections
On the Facility, Felicity and Morality of Measuring Social Change - Churchman C. West
Social Accounting - The Way Ahead - A.G. Hopwood
On the Accountability-Based Conceptual Framework of Accounting - Y. Ijiri Y
The Social Audit: A political view - C. Medawar C
Toward a Theory of Corporate Social Accounting - K.V. Ramanathan
Corporate Social Performance - A New Dimension in Accounting Reports? - D. Solomons
Employees and Employment
Toward a Theory of Human Resource Value in Formal Organizations - E.G. Flamholtz
Disclosure of Information and Collective Bargaining - a Re-Examination - M.H. Cuthbert and A. Whitaker
Disclosure of Information About Employees in the Directors' Report of UK Published Financial Statements: Substantive or symbolic? - R. Day and T. Woodward
The Natural Environment
Corporate Social Accounting and Reporting for the Physical Environment: A critical review and implementation proposal - M. Dierkes and L.E. Preston
Accounting and Ecology: A perspective - J.E. Parker
Setting the Researching Agenda
Corporate Social Disclosure Practice: A comparative international analysis - J. Guthrie and L.D. Parker
An Assessment of the Relationship Between US Corporate Environmental Performance and Disclosure - J.W. Rockness
Fighting De-Industrialisation: The role of local government social audits", Accounting, Organizations and Society,12(2), (pp123-142) - G. Harte and D.L. Owen
Accounting in its Social Context: Towards a history of value added in the United Kingdom - S. Burchell, C. Clubb and A. Hopwood
Opening up the Issues
Showing a Strong Front: Corporate social reporting and the 'Business Case' in Britain, 1914-1919 - J. Maltby
On Sustainability, the Environment and Management Accounting - M. Milne
Towards a Theory of Social Investment: A review essay - D.L. Owen
Data in Search of a Theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms - A.E. Ullmann
2: DEVELOPING THE FIELD
Method and theory
Corporate Social and Environmental Reporting: A review of the literature and a longitudinal study of UK disclosure - R.H. Gray, R. Kouhy and S. Lavers
Content Analysis of Social, Environmental Reporting: What is new? - J. Guthrie J. and I. Abeysekera
The Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure - C.K. Lindblom
The Public Disclosure of Environmental Performance Information - A Dual Test of Media Agenda Setting Theory and Legitimacy Theory - N. Brown and C. Deegan
Field Work
A Structuration View on the Initiation of Environmental Reports - N. Buhr
The Greening of Enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organisational change - R.H. Gray, K.J. Bebbington, D. Walters and I. Thomson
Managerial Perceptions of Corporate Social Disclosure: An Irish story - B. O'Dwyer
Survey
Playing by the Rules: Ethical criteria at an ethical investment fund - C.J. Cowton
Corporate Environmental Performance Indicators: Cost allocation - Boon or Bane? - R.L. Burritt
The Role of Accounting and the Accountant in the Environmental Management System - T.D. Wilmhurst and G.Frost
Positivist method and research design
Environmental Disclosures, Regulatory Costs, and Changes in Firm Value - W.G. Blacconiere and D.M. Patten
Investor Reactions to Corporate Environmental Saints and Sinners: An experimental analysis - C.C.C. Chan and M.J.Milne
Determinants of Corporate Social Responsibility Disclosure - R.W. Roberts
Issues in reporting
Ideology, the Environment and One World View: A discourse analysis of Noranda's environmental and sustainable development reports - N. Buhr and S. Reiter
Does Sustainability Reporting Improve Corporate Behaviour? Wrong Question? Right Time? - R.H. Gray
Towards Corporate Accountability for Equal Opportunities Performance - C. Adams and G. Harte
3. CONTROVERSIES AND CONFLICTS
Early debates
An Analysis of the Role of Accounting Standards for Enhancing Corporate Governance and Social Responsibility - G.J. Benston
External Social Accountability: Adventures in a Maleficent world - L.D. Parker
Social Accounting as Immanent Legitimation: A Critique of a Technist Ideology - A.G. Puxty
Social Accountability and Universal Pragmatics - A.G. Puxty
Falling Down the Hole in the Middle of the Road: Political quietism in corporate social reporting - A.M. Tinker, C. Lehman and M. Neimark
The Perspectives of Ecology and Feminism
The Ecological Accountant: From cognito to thinking like a mountain - W.P. Birkin
The Non and Nom of Accounting for (M)other Nature - C. Cooper
Accounting and Environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability - R.H. Gray
On Valuing Nature - R.D. Hines
Accounting and Ecological Crisis - K.T. Maunders and R.L. Burritt
Attempting to Make Sense of the Practice
Environmental Accounting, Managerialism and Sustainability: Is the planet safe in the hands of business and accounting? - R.H. Gray and K.J. Bebbington
Corporate Propaganda: Its implications for accounting and accountability - D.J. Collison
Managing Public Impressions: Environmental disclosures in annual reports - D. Neu, H. Warsame, and K. Pedwell
Transparent and Caring Corporations? A Study of Sustainability Reports by The Body Shop and Royal Dutch/Shell - S.M. Livesey and K. Kearins
Advancing the critique
Exploring (False) Dualisms for Environmental Accounting Praxis - J. Everett
Expertise and the Construction of Relevance: Accountants and the environmental audit - M. Power
4: PRACTICES, INITIATIVES AND POSSIBILITIES FOR THE FUTURE
New accounts from practice
An Account of Sustainability: Failure, Success and a Reconception - K.J. Bebbington and R.H. Gray
Struggling with the Praxis of Social Accounting: Stakeholders, accountability, audits and procedures - R.H. Gray, C. Dey, D. Owen, R. Evans and S. Zadek
Accounting for Biodiversity: A natural inventory of the Eden Valley Nature Reserve - M.J. Jones and J. Matthews
New forms of accounts
Theorizing Engagement: The potential of a critical dialogic approach - J. Bebbington, J. Brown, B. Frame and I. Thomson
A Discussion of the Political Potential of Social Accounting - C. Cooper, P. Taylor, N. Smith and L. Catchpowle
The Ethical, Social and Environmental reporting-performance portrayal gap - C. Adams
Extending the debate
'Environmental' and 'Sustainability' Accounting and Reporting in the Public Sector - A. Ball
Social and Environmental Reporting in Local Authorities - M. Marcuccio and I. Steccolini
Ethics, Communitarianism and Social Accounting - Lehman
Teaching Environmental Accounting: A Four-Part Framework - J.A. Lockhart and M.R. Mathews
Social Accounting, Reporting and Auditing: Beyond the rhetoric - D.L. Owen and T. Swift
Accounting for the Environment and Sustainability in Lesser Developed Countries: An exploratory note - R.H. Gray and R. Kouhy
Misery Loves Companies: Rethinking social initiatives by business - J.D. Margolis and J.P. Walsh
Responding to New Issues
Carbon Trading: Accounting and Reporting Issues - J. Bebbington and C. Larrinaga-Gonzalez
Stakeholder Influence on Corporate Reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry - C. Deegan and C. Blomquist
Increased Stakeholder Dialogue and the Internet: Towards greater corporate accountability or reinforcing capitalist hegemony? - J. Unerman and M. Bennet
Early reflections
On the Facility, Felicity and Morality of Measuring Social Change - Churchman C. West
Social Accounting - The Way Ahead - A.G. Hopwood
On the Accountability-Based Conceptual Framework of Accounting - Y. Ijiri Y
The Social Audit: A political view - C. Medawar C
Toward a Theory of Corporate Social Accounting - K.V. Ramanathan
Corporate Social Performance - A New Dimension in Accounting Reports? - D. Solomons
Employees and Employment
Toward a Theory of Human Resource Value in Formal Organizations - E.G. Flamholtz
Disclosure of Information and Collective Bargaining - a Re-Examination - M.H. Cuthbert and A. Whitaker
Disclosure of Information About Employees in the Directors' Report of UK Published Financial Statements: Substantive or symbolic? - R. Day and T. Woodward
The Natural Environment
Corporate Social Accounting and Reporting for the Physical Environment: A critical review and implementation proposal - M. Dierkes and L.E. Preston
Accounting and Ecology: A perspective - J.E. Parker
Setting the Researching Agenda
Corporate Social Disclosure Practice: A comparative international analysis - J. Guthrie and L.D. Parker
An Assessment of the Relationship Between US Corporate Environmental Performance and Disclosure - J.W. Rockness
Fighting De-Industrialisation: The role of local government social audits", Accounting, Organizations and Society,12(2), (pp123-142) - G. Harte and D.L. Owen
Accounting in its Social Context: Towards a history of value added in the United Kingdom - S. Burchell, C. Clubb and A. Hopwood
Opening up the Issues
Showing a Strong Front: Corporate social reporting and the 'Business Case' in Britain, 1914-1919 - J. Maltby
On Sustainability, the Environment and Management Accounting - M. Milne
Towards a Theory of Social Investment: A review essay - D.L. Owen
Data in Search of a Theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms - A.E. Ullmann
2: DEVELOPING THE FIELD
Method and theory
Corporate Social and Environmental Reporting: A review of the literature and a longitudinal study of UK disclosure - R.H. Gray, R. Kouhy and S. Lavers
Content Analysis of Social, Environmental Reporting: What is new? - J. Guthrie J. and I. Abeysekera
The Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure - C.K. Lindblom
The Public Disclosure of Environmental Performance Information - A Dual Test of Media Agenda Setting Theory and Legitimacy Theory - N. Brown and C. Deegan
Field Work
A Structuration View on the Initiation of Environmental Reports - N. Buhr
The Greening of Enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organisational change - R.H. Gray, K.J. Bebbington, D. Walters and I. Thomson
Managerial Perceptions of Corporate Social Disclosure: An Irish story - B. O'Dwyer
Survey
Playing by the Rules: Ethical criteria at an ethical investment fund - C.J. Cowton
Corporate Environmental Performance Indicators: Cost allocation - Boon or Bane? - R.L. Burritt
The Role of Accounting and the Accountant in the Environmental Management System - T.D. Wilmhurst and G.Frost
Positivist method and research design
Environmental Disclosures, Regulatory Costs, and Changes in Firm Value - W.G. Blacconiere and D.M. Patten
Investor Reactions to Corporate Environmental Saints and Sinners: An experimental analysis - C.C.C. Chan and M.J.Milne
Determinants of Corporate Social Responsibility Disclosure - R.W. Roberts
Issues in reporting
Ideology, the Environment and One World View: A discourse analysis of Noranda's environmental and sustainable development reports - N. Buhr and S. Reiter
Does Sustainability Reporting Improve Corporate Behaviour? Wrong Question? Right Time? - R.H. Gray
Towards Corporate Accountability for Equal Opportunities Performance - C. Adams and G. Harte
3. CONTROVERSIES AND CONFLICTS
Early debates
An Analysis of the Role of Accounting Standards for Enhancing Corporate Governance and Social Responsibility - G.J. Benston
External Social Accountability: Adventures in a Maleficent world - L.D. Parker
Social Accounting as Immanent Legitimation: A Critique of a Technist Ideology - A.G. Puxty
Social Accountability and Universal Pragmatics - A.G. Puxty
Falling Down the Hole in the Middle of the Road: Political quietism in corporate social reporting - A.M. Tinker, C. Lehman and M. Neimark
The Perspectives of Ecology and Feminism
The Ecological Accountant: From cognito to thinking like a mountain - W.P. Birkin
The Non and Nom of Accounting for (M)other Nature - C. Cooper
Accounting and Environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability - R.H. Gray
On Valuing Nature - R.D. Hines
Accounting and Ecological Crisis - K.T. Maunders and R.L. Burritt
Attempting to Make Sense of the Practice
Environmental Accounting, Managerialism and Sustainability: Is the planet safe in the hands of business and accounting? - R.H. Gray and K.J. Bebbington
Corporate Propaganda: Its implications for accounting and accountability - D.J. Collison
Managing Public Impressions: Environmental disclosures in annual reports - D. Neu, H. Warsame, and K. Pedwell
Transparent and Caring Corporations? A Study of Sustainability Reports by The Body Shop and Royal Dutch/Shell - S.M. Livesey and K. Kearins
Advancing the critique
Exploring (False) Dualisms for Environmental Accounting Praxis - J. Everett
Expertise and the Construction of Relevance: Accountants and the environmental audit - M. Power
4: PRACTICES, INITIATIVES AND POSSIBILITIES FOR THE FUTURE
New accounts from practice
An Account of Sustainability: Failure, Success and a Reconception - K.J. Bebbington and R.H. Gray
Struggling with the Praxis of Social Accounting: Stakeholders, accountability, audits and procedures - R.H. Gray, C. Dey, D. Owen, R. Evans and S. Zadek
Accounting for Biodiversity: A natural inventory of the Eden Valley Nature Reserve - M.J. Jones and J. Matthews
New forms of accounts
Theorizing Engagement: The potential of a critical dialogic approach - J. Bebbington, J. Brown, B. Frame and I. Thomson
A Discussion of the Political Potential of Social Accounting - C. Cooper, P. Taylor, N. Smith and L. Catchpowle
The Ethical, Social and Environmental reporting-performance portrayal gap - C. Adams
Extending the debate
'Environmental' and 'Sustainability' Accounting and Reporting in the Public Sector - A. Ball
Social and Environmental Reporting in Local Authorities - M. Marcuccio and I. Steccolini
Ethics, Communitarianism and Social Accounting - Lehman
Teaching Environmental Accounting: A Four-Part Framework - J.A. Lockhart and M.R. Mathews
Social Accounting, Reporting and Auditing: Beyond the rhetoric - D.L. Owen and T. Swift
Accounting for the Environment and Sustainability in Lesser Developed Countries: An exploratory note - R.H. Gray and R. Kouhy
Misery Loves Companies: Rethinking social initiatives by business - J.D. Margolis and J.P. Walsh
Responding to New Issues
Carbon Trading: Accounting and Reporting Issues - J. Bebbington and C. Larrinaga-Gonzalez
Stakeholder Influence on Corporate Reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry - C. Deegan and C. Blomquist
Increased Stakeholder Dialogue and the Internet: Towards greater corporate accountability or reinforcing capitalist hegemony? - J. Unerman and M. Bennet