Shadow accounts and alternative portrayals

Michelle Rodrigue and Matias Laine

Chapter 9 in Handbook of Accounting and Sustainability, 2022, pp 157-172 from Edward Elgar Publishing

Abstract: This chapter focuses on shadow accounts, which are alternative representations of organisations, industries or governance regimes, produced to challenge situations considered harmful or undesirable. We begin by defining and contextualizing shadow accounts and then provide recent examples of shadow accounting research. This is followed by a brief overview of the literature, focusing in particular on the more recent work in the area. Having set the stage, we continue by considering whether and to what extent are the various types of shadow accounts and alternative portrayals fulfilling their transformative potential - in other words, to what extent are they proving useful for their producers in achieving their purported aims of transforming the organisation, institution or practice considered harmful. We conclude the chapter with some reflections and potential signposts for future research and practice in the area.

Keywords: Business and Management; Economics and Finance; Environment (search for similar items in EconPapers)
Date: 2022
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