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Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later”

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  • Spence, Crawford
  • Chabrak, Nihel
  • Pucci, Richard

Abstract

This article, in responding to Thornton's (this issue) depiction of how accounting might be extended to incorporate environmental issues, offers a critique of mainstream understandings of the accounting function. Specifically, we argue that Thornton's arguments are developed within doxic, or taken-for-granted, parameters regarding what accounting is and what it can be. Expanding the accounting domain whilst staying within these parameters leads to something more than the mere reproduction of the status quo; it leads to intensified commodification of the biosphere.

Suggested Citation

  • Spence, Crawford & Chabrak, Nihel & Pucci, Richard, 2013. "Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 469-473.
    • Handle: RePEc:eee:crpeac:v:24:y:2013:i:6:p:469-473
    DOI: 10.1016/j.cpa.2013.05.002
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    References listed on IDEAS

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    1. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    2. Deegan, Craig, 2013. "The accountant will have a central role in saving the planet … really? A reflection on ‘green accounting and green eyeshades twenty years later’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 448-458.
    3. Gray, Rob, 2013. "Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 459-468.
    4. Thornton, Daniel B., 2013. "Green accounting and green eyeshades twenty years later," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 438-442.
    5. Thornton, Daniel B., 2013. "Green accounting and green eyeshades twenty years later rejoinder to critics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 474-476.
    6. Cho, Charles H. & Patten, Dennis M., 2013. "Green accounting: Reflections from a CSR and environmental disclosure perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 443-447.
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    Cited by:

    1. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
    2. Agustine Dwianika & Edi Purwanto & Yohanes Totok Suyoto & Endang Pitaloka, 2024. "Bibliometrics Analysis of Green Accounting Research," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 349-358, January.
    3. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    4. Deegan, Craig, 2013. "The accountant will have a central role in saving the planet … really? A reflection on ‘green accounting and green eyeshades twenty years later’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 448-458.
    5. Cho, Charles H. & Patten, Dennis M., 2013. "Green accounting: Reflections from a CSR and environmental disclosure perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 443-447.
    6. Gray, Rob, 2013. "Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 459-468.
    7. Sarah Lauwo, 2018. "Challenging Masculinity in CSR Disclosures: Silencing of Women’s Voices in Tanzania’s Mining Industry," Journal of Business Ethics, Springer, vol. 149(3), pages 689-706, May.

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