Social imaginaries in a transnational environment

Glen Lehman and Patricia Walford

Chapter 40 in Handbook of Critical Environmental Accountability and Sustainability, 2026, pp 611-625 from Edward Elgar Publishing

Abstract: This chapter explores cosmopolitan implications associated with the accounting harmonisation project. It takes up Hopwood's invitation to explore different ways to interpret accounting harmonisation, which impacts upon traditional global ideologies, such as Kantian notions of cosmopolitanism. International accounting harmonisation processes extend notions of accounting decision-usefulness and representational faithfulness. However, this only reflects an instrumental stance towards how we account for corporate activity and its impacts on communities. A critical conception of ‘accountability’ is developed by comparing it with postmodern and post-structural accounting models, aiming to balance modernity's dominant and instrumental stance towards global social and environmental effects.

Keywords: Cosmopolitan; Kant; Accountability; Environmental Accountability; Modernity (search for similar items in EconPapers)
Date: 2026
ISBN: 9781802201765
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