Social and Environmental Accounting

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ISBN: 9781848601697 | 1848601697
Cover: Hardcover
Copyright: 3/12/2010

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The study, teaching and practice of social and environmental accounting has grown steadily over the last forty years in both developed and emerging economies. Researchers entering the field today are faced with a complex and demanding landscape, as the impetus on the world of accounting and finance to understand the social justice agenda becomes stronger. Drawing on a carefully selected range of sources that balance history with urgency and the mainstream with innovation, this four-volume set, Social and Environmental Accounting, aims to equip students, teachers and researchers with a deep primer in the essentials of the field, and encourage them to challenge and further develop those ideas. Â

Laying Foundations
Early reflections
On the Facility, Felicity and Morality of Measuring Social Change
Social Accounting - The Way Ahead
On the Accountability-Based Conceptual Framework of Accounting
The Social Audit: A political view
Toward a Theory of Corporate Social Accounting
Corporate Social Performance - A New Dimension in Accounting Reports?
Employees and Employment
Toward a Theory of Human Resource Value in Formal Organizations
Disclosure of Information and Collective Bargaining - a Re-Examination
Disclosure of Information About Employees in the Directors' Report of UK Published Financial Statements: Substantive or symbolic?
The Natural Environment
Corporate Social Accounting and Reporting for the Physical Environment: A critical review and implementation proposal
Accounting and Ecology: A perspective
Setting the Researching Agenda
Corporate Social Disclosure Practice: A comparative international analysis
An Assessment of the Relationship Between US Corporate Environmental Performance and Disclosure
Fighting De-Industrialisation: The role of local government social audits", Accounting, Organizations and Society,12(2), (pp123-142)
Accounting in its Social Context: Towards a history of value added in the United Kingdom
Opening up the Issues
Showing a Strong Front: Corporate social reporting and the 'Business Case' in Britain, 1914-1919
On Sustainability, the Environment and Management Accounting
Towards a Theory of Social Investment: A review essay
Data in Search of a Theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms
Developing The Field
Method and theory
Corporate Social and Environmental Reporting: A review of the literature and a longitudinal study of UK disclosure
Content Analysis of Social, Environmental Reporting: What is new?
The Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure
The Public Disclosure of Environmental Performance Information - A Dual Test of Media Agenda Setting Theory and Legitimacy Theory
Field Work
A Structuration View on the Initiation of Environmental Reports
The Greening of Enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organisational change
Managerial Perceptions of Corporate Social Disclosure: An Irish story
Survey
Playing by the Rules: Ethical criteria at an ethical investment fund
Corporate Environmental Performance Indicators: Cost allocation - Boon or Bane?
The Role of Accounting and the Accountant in the Environmental Management System
Positivist method and research design
Environmental Disclosures, Regulatory Costs, and Changes in Firm Value
Investor Reactions to Corporate Environmental Saints and Sinners: An experimental analysis
Determinants of Corporate Social Responsibility Disclosure
Issues in reporting
Ideology, the Environment and One World View: A discourse analysis of Noranda's environmental and sustainable development reports
Does Sustainability Reporting Improve Corporate Behaviour? Wrong Question? Right Time?
Towards Corporate Accountability for Equal Opportunities Performance
Controversies and Conflicts
Early debates
An Analysis of the Role of Accounting Standards for Enhancing Corporate Governance and Social Responsibility
External Social Accountability: Adventures in a Maleficent world
Social Accounting as Immanent Legitimation: A Critique of a Technist Ideology
Social Accountability and Universal Pragmatics
Falling Down the Hole in the Middle of the Road: Political quietism in corporate social reporting
The Perspectives of Ecology and Feminism
The Ecological Accountant: From cognito to thinking like a mountain
The Non and Nom of Accounting for (M)other Nature
Accounting and Environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability
On Valuing Nature
Accounting and Ecological Crisis
Attempting to Make Sense of the Practice
Environmental Accounting, Managerialism and Sustainability: Is the planet safe in the hands of business and accounting?
Corporate Propaganda: Its implications for accounting and accountability
Managing Public Impressions: Environmental disclosures in annual reports
Transparent and Caring Corporations? A Study of Sustainability Reports by The Body Shop and Royal Dutch/Shell
Advancing the critique
Exploring (False) Dualisms for Environmental Accounting Praxis
Expertise and the Construction of Relevance: Accountants and the environmental audit
Practices, Initiatives and Possibilities for the Future
New accounts from practice
An Account of Sustainability: Failure, Success and a Reconception
Struggling with the Praxis of Social Accounting: Stakeholders, accountability, audits and procedures
Accounting for Biodiversity: A natural inventory of the Eden Valley Nature Reserve
New forms of accounts
Theorizing Engagement: The potential of a critical dialogic approach
A Discussion of the Political Potential of Social Accounting
The Ethical, Social and Environmental reporting-performance portrayal gap
Extending the debate
'Environmental' and 'Sustainability' Accounting and Reporting in the Public Sector
Social and Environmental Reporting in Local Authorities
Ethics, Communitarianism and Social Accounting
Teaching Environmental Accounting: A Four-Part Framework
Social Accounting, Reporting and Auditing: Beyond the rhetoric
Accounting for the Environment and Sustainability in Lesser Developed Countries: An exploratory note
Misery Loves Companies: Rethinking social initiatives by business
Responding to New Issues
Carbon Trading: Accounting and Reporting Issues
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Social and Environmental Accounting

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Social and Environmental Accounting

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