Classifying current social responsibility accounting methods for assisting a dialogue between business and society

Ioannis E. Nikolaou and Konstantinos I. Evangelinos

Social Responsibility Journal, 2010, vol. 6, issue 4, 562-580

Abstract: Purpose - The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model. Design/methodology/approach - The various social and environmental accounting methods are classified and discussed on the basis of various criteria such as the types of accounting principles and the content and information units utilized. Findings - Current social and environmental accounting methods utilize different criteria, measurement units and principles, a fact that makes the information provided ambiguous and problematic for a reliable business‐society dialogue under a common and understandable context. A new classification is presented based on specific criteria in the prospect of developing a new accounting model. Research limitations/implications - The proposed new classification aiming to develop a new accounting model is a theoretical proposition which should be validated and tested in practice with a series of case studies before it can be recommended as an alternative to current accounting methods. Originality/value - The paper attempts to highlight the drawbacks of the current social and environmental accounting methods and proposes a new classification for the development of a new accounting model.

Keywords: Corporate social responsibility; Social accounting; Environmental management (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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:srjpps:v:6:y:2010:i:4:p:562-580

DOI: 10.1108/17471111011083446

Access Statistics for this article

Social Responsibility Journal is currently edited by Prof David Crowther

More articles in Social Responsibility Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().