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Making Discrimination Visible: the Potential for Social Accounting

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  • Carol Adams
  • George Harte

Abstract

We live in a world of immense inequality, poverty and violence. For some the lack of opportunity to achieve their full potential and contribute to a more civilised society is denied them because they look or behave differently, come from the ’wrong’ background, or were simply born in the ’wrong’ part of the world. Many groups, including women, ethnic minorities, ’disabled’ people, gays, lesbians, and others because of their religious beliefs, are discriminated against. In this paper we explore accounting’s potential to reveal discrimination in employment 1 .We do not offer accounting as a simple solution, but rather explore its enabling potential. Finally we consider what form an accounting to make discrimination visible might take and how it might be introduced.

Suggested Citation

  • Carol Adams & George Harte, 2000. "Making Discrimination Visible: the Potential for Social Accounting," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 56-79, March.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:1:p:56-79
    DOI: 10.1111/1467-6303.00029
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    Cited by:

    1. Meijie Du & Xiaoyu Qu, 2024. "Is Digital Transformation a Burden or a Help? From the Perspective of Enterprise Sustainable Development," Sustainability, MDPI, vol. 16(3), pages 1-16, January.
    2. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
    3. Bouten, Lies & Everaert, Patricia & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting forum, Elsevier, vol. 35(3), pages 187-204.
    4. Jolanta Maj, 2018. "Embedding Diversity in Sustainability Reporting," Sustainability, MDPI, vol. 10(7), pages 1-18, July.
    5. Esther Albelda Pérez & Carmen Correa Ruiz & Francisco Carrasco Fenech, 2007. "Environmental management systems as an embedding mechanism: a research note," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 403-422, June.
    6. O'Dwyer, Brendan, 2005. "The construction of a social account: a case study in an overseas aid agency," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 279-296, April.
    7. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    8. K. Vithana & T. Soobaroyen & C. G. Ntim, 2021. "Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?," Journal of Business Ethics, Springer, vol. 169(3), pages 475-497, March.
    9. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    10. Oana Apostol & Salme Näsi, 2014. "Firm–Employee Relationships from a Social Responsibility Perspective: Developments from Communist Thinking to Market Ideology in Romania. A Mass Media Story," Journal of Business Ethics, Springer, vol. 119(3), pages 301-315, February.
    11. Lee, Bill & Cassell, Catherine, 2008. "Employee and social reporting as a war of position and the union learning representative initiative in the UK," Accounting forum, Elsevier, vol. 32(4), pages 276-287.

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