New accounts: Towards a reframing of social accounting

Rob Gray, Andrew Brennan and Jeff Malpas

Accounting forum, 2014, vol. 38, issue 4, 258-273

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, traditionally at any rate, being promulgated by accountants might be a partial explanation for its self-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 the social accounting project(s) and argues for the importance of accounts as a means of interstitial transformation as a complement to the traditional privileging of accounts directed towards symbiotic transformations.

Keywords: Social accounting; New accounts; Interstitial; Symbiotic; Accounts; Accountability; Sustainability; Multiple; Speaking truth to power (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (31)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:38:y:2014:i:4:p:258-273

DOI: 10.1016/j.accfor.2013.10.005

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