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Social Accounting Research as If The World Matters

Author

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  • Rob Gray
  • Jesse Dillard
  • Crawford Spence

Abstract

This essay is intended as a self-reflective, auto-critique of the ‘social accounting community’. The essay is directed at the academic community of accountants concerned with social accounting. This `community' is predominantly concerned with English language accounting journals and is preoccupied with the social and environmental practices of the larger private sector organisations. The essay is motivated by a concern over our responsibilities as academics in a world in crisis and a concern that social accounting is losing its energy and revolutionary zeal. This community's social accounting endeavours have taken place in almost complete ignorance of the activities and developments in non accounting communities and, in particular, developments in the public and third sectors. The essay reaches out to the public and third sector work and literature as an illustration of one of the ways in which ‘our’ social accounting can try to prevent itself from becoming moribund.

Suggested Citation

  • Rob Gray & Jesse Dillard & Crawford Spence, 2009. "Social Accounting Research as If The World Matters," Public Management Review, Taylor & Francis Journals, vol. 11(5), pages 545-573, September.
    • Handle: RePEc:taf:pubmgr:v:11:y:2009:i:5:p:545-573
    DOI: 10.1080/14719030902798222
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    Citations

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    Cited by:

    1. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    2. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    3. Dillard, Jesse & Roslender, Robin, 2011. "Taking pluralism seriously: Embedded moralities in management accounting and control systems," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 135-147.
    4. Séna John Ahyee, 2013. "L'Institute of Management Accountants et la performance sociétale : apports d'une étude bibliométrique des publications de la revue Strategic Finance," Post-Print hal-01003937, HAL.
    5. Patten, Dennis M., 2015. "An insider's reflection on quantitative research in the social and environmental disclosure domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 45-50.
    6. Lamberton, Geoffrey, 2015. "Accounting and happiness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 16-30.
    7. Cregård Anna & Sobis Iwona, 2017. "Dissemination of Environmental Information and its Effects on Stakeholders’ Decision-Making: A Comparative Study between Swedish and Polish Municipalities," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 10(2), pages 9-47, December.
    8. Tregidga, Helen & Milne, Markus & Kearins, Kate, 2014. "(Re)presenting ‘sustainable organizations’," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 477-494.
    9. Eleonora Cardillo & Maria Cristina Longo, 2020. "Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience," Sustainability, MDPI, vol. 12(9), pages 1-23, May.
    10. Margarida Rodrigues & Maria do Céu Alves & Cidália Oliveira & Vera Vale & José Vale & Rui Silva, 2021. "Dissemination of Social Accounting Information: A Bibliometric Review," Economies, MDPI, vol. 9(1), pages 1-25, March.
    11. Correa, Carmen & Laine, Matias & Larrinaga, Carlos, 2023. "Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    12. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    13. Andrew, Jane & Baker, Max, 2020. "The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    14. Monika Kansal & Mahesh Joshi & Shekar Babu & Sharad Sharma, 2018. "Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India," Journal of Business Ethics, Springer, vol. 151(3), pages 813-831, September.

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