A re‐evaluation of social, environmental and sustainability accounting

Rob Gray

Sustainability Accounting, Management and Policy Journal, 2010, vol. 1, issue 1, 11-32

Abstract: Purpose - In responding to prior critiques, the paper seeks to re‐examine social accounting as a problem focused, multi‐disciplinary field and explores some of the possible directions the emerging field might take. Design/methodology/approach - The approach taken is a discursive, polemical essay. Findings - The very nature of social accounting as a problem‐based field seems to encourage – even require – that scholars approach the subject with a diversity of disciplinary methodological framings. In this regard, it may be apposite to view the field as an emerging, new trans‐disciplinary field. Research limitations/implications - As an essay, the paper seeks to stimulate thought and debate but it is ultimately speculative and personal. Originality/value - The paper continues the reflections upon the nature of social accounting (in the widest sense of the term) and offers some of the ways in which the new journalSustainability Accounting, Management and Policy Journal, may articulate its purpose. The paper would not presume to usurp the duty of either the community or posterity to determine whether or not this piece has either originality or value.

Keywords: Social accounting; Sustainable development (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:20408021011059205

DOI: 10.1108/20408021011059205

Access Statistics for this article

Sustainability Accounting, Management and Policy Journal is currently edited by Prof Carol Adams

More articles in Sustainability Accounting, Management and Policy Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().