Silent, shadow and counter accounting

Gordon Boyce

Chapter 27 in Handbook of Critical Environmental Accountability and Sustainability, 2026, pp 407-421 from Edward Elgar Publishing

Abstract: Many discussions of the nature and function of accounting tend to associate it with reporting, and in turn, conflate reporting with the process of accountability. In this latter regard, for corporations, standardised accounting reports, such as statements relating to periodic profit or loss, financial position and cash flows, are often (implicitly or explicitly) regarded as sufficient to discharge accountability obligations. More recently, the genre of corporate (end entity) reporting has expanded into the field of sustainability reports, but a problematic conflation of reporting and accountability persists. This chapter challenges this orthodox understanding by exploring possibilities for more comprehensive forms of accounting and accountability that have emerged in recent years. The chapter's particular focus is on silent, shadow and counter accounting. Exploring these still-developing accounting forms considers the relationship between accounting and accountability. It is suggested that silent, shadow and counter accounting broaden our view of accounting. They may help us to move closer to deeper forms of accountability by taking different perspectives and moving beyond a narrow focus on reporting as a measure of accountability.

Keywords: Counter Accounting; Silent; Shadow; Accountability; Perspectives (search for similar items in EconPapers)
Date: 2026
ISBN: 9781802201765
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