Social and Environmental Accounting (SAGE Library in Accounting and Finance)

Social and Environmental Accounting (SAGE Library in Accounting and Finance)

By: Robert H. Gray (editor), Sue Gray (editor), Jan Bebbington (editor)Hardback

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The study, teaching and practice of social and environmental accounting has grown steadily over the last 40 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 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. It contains 80 key articles, selected from across the literature on social and environmental accounting, reprinted together for the first time. Compiled and introduced by an editorial board of wide experience and renown in the professional, governmental and academic spheres, this work is an essential resource for libraries, academics, researchers and practitioners with an interest in accountancy or the rapidly expanding social and environmental agenda.

About Author

Jan qualified as a chartered accountant in New Zealand where she also held her first academic post before moving to the UK to pursue her academic career. Previously Professor of Accounting at the University of Aberdeen, Jan is actively engaged in many aspects of the application of academic research in sustainable development to practice in industry, non-profit and political organisations.


1: LAYING FOUNDATIONS Early reflections On the Facility, Felicity and Morality of Measuring Social Change - Churchman C. West Social Accounting - The Way Ahead - A.G. Hopwood On the Accountability-Based Conceptual Framework of Accounting - Y. Ijiri Y The Social Audit: A political view - C. Medawar C Toward a Theory of Corporate Social Accounting - K.V. Ramanathan Corporate Social Performance - A New Dimension in Accounting Reports? - D. Solomons Employees and Employment Toward a Theory of Human Resource Value in Formal Organizations - E.G. Flamholtz Disclosure of Information and Collective Bargaining - a Re-Examination - M.H. Cuthbert and A. Whitaker Disclosure of Information About Employees in the Directors' Report of UK Published Financial Statements: Substantive or symbolic? - R. Day and T. Woodward The Natural Environment Corporate Social Accounting and Reporting for the Physical Environment: A critical review and implementation proposal - M. Dierkes and L.E. Preston Accounting and Ecology: A perspective - J.E. Parker Setting the Researching Agenda Corporate Social Disclosure Practice: A comparative international analysis - J. Guthrie and L.D. Parker An Assessment of the Relationship Between US Corporate Environmental Performance and Disclosure - J.W. Rockness Fighting De-Industrialisation: The role of local government social audits", Accounting, Organizations and Society,12(2), (pp123-142) - G. Harte and D.L. Owen Accounting in its Social Context: Towards a history of value added in the United Kingdom - S. Burchell, C. Clubb and A. Hopwood Opening up the Issues Showing a Strong Front: Corporate social reporting and the 'Business Case' in Britain, 1914-1919 - J. Maltby On Sustainability, the Environment and Management Accounting - M. Milne Towards a Theory of Social Investment: A review essay - D.L. Owen Data in Search of a Theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms - A.E. Ullmann 2: DEVELOPING THE FIELD Method and theory Corporate Social and Environmental Reporting: A review of the literature and a longitudinal study of UK disclosure - R.H. Gray, R. Kouhy and S. Lavers Content Analysis of Social, Environmental Reporting: What is new? - J. Guthrie J. and I. Abeysekera The Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure - C.K. Lindblom The Public Disclosure of Environmental Performance Information - A Dual Test of Media Agenda Setting Theory and Legitimacy Theory - N. Brown and C. Deegan Field Work A Structuration View on the Initiation of Environmental Reports - N. Buhr The Greening of Enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organisational change - R.H. Gray, K.J. Bebbington, D. Walters and I. Thomson Managerial Perceptions of Corporate Social Disclosure: An Irish story - B. O'Dwyer Survey Playing by the Rules: Ethical criteria at an ethical investment fund - C.J. Cowton Corporate Environmental Performance Indicators: Cost allocation - Boon or Bane? - R.L. Burritt The Role of Accounting and the Accountant in the Environmental Management System - T.D. Wilmhurst and G.Frost Positivist method and research design Environmental Disclosures, Regulatory Costs, and Changes in Firm Value - W.G. Blacconiere and D.M. Patten Investor Reactions to Corporate Environmental Saints and Sinners: An experimental analysis - C.C.C. Chan and M.J.Milne Determinants of Corporate Social Responsibility Disclosure - R.W. Roberts Issues in reporting Ideology, the Environment and One World View: A discourse analysis of Noranda's environmental and sustainable development reports - N. Buhr and S. Reiter Does Sustainability Reporting Improve Corporate Behaviour? Wrong Question? Right Time? - R.H. Gray Towards Corporate Accountability for Equal Opportunities Performance - C. Adams and G. Harte 3. CONTROVERSIES AND CONFLICTS Early debates An Analysis of the Role of Accounting Standards for Enhancing Corporate Governance and Social Responsibility - G.J. Benston External Social Accountability: Adventures in a Maleficent world - L.D. Parker Social Accounting as Immanent Legitimation: A Critique of a Technist Ideology - A.G. Puxty Social Accountability and Universal Pragmatics - A.G. Puxty Falling Down the Hole in the Middle of the Road: Political quietism in corporate social reporting - A.M. Tinker, C. Lehman and M. Neimark The Perspectives of Ecology and Feminism The Ecological Accountant: From cognito to thinking like a mountain - W.P. Birkin The Non and Nom of Accounting for (M)other Nature - C. Cooper Accounting and Environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability - R.H. Gray On Valuing Nature - R.D. Hines Accounting and Ecological Crisis - K.T. Maunders and R.L. Burritt Attempting to Make Sense of the Practice Environmental Accounting, Managerialism and Sustainability: Is the planet safe in the hands of business and accounting? - R.H. Gray and K.J. Bebbington Corporate Propaganda: Its implications for accounting and accountability - D.J. Collison Managing Public Impressions: Environmental disclosures in annual reports - D. Neu, H. Warsame, and K. Pedwell Transparent and Caring Corporations? A Study of Sustainability Reports by The Body Shop and Royal Dutch/Shell - S.M. Livesey and K. Kearins Advancing the critique Exploring (False) Dualisms for Environmental Accounting Praxis - J. Everett Expertise and the Construction of Relevance: Accountants and the environmental audit - M. Power 4: PRACTICES, INITIATIVES AND POSSIBILITIES FOR THE FUTURE New accounts from practice An Account of Sustainability: Failure, Success and a Reconception - K.J. Bebbington and R.H. Gray Struggling with the Praxis of Social Accounting: Stakeholders, accountability, audits and procedures - R.H. Gray, C. Dey, D. Owen, R. Evans and S. Zadek Accounting for Biodiversity: A natural inventory of the Eden Valley Nature Reserve - M.J. Jones and J. Matthews New forms of accounts Theorizing Engagement: The potential of a critical dialogic approach - J. Bebbington, J. Brown, B. Frame and I. Thomson A Discussion of the Political Potential of Social Accounting - C. Cooper, P. Taylor, N. Smith and L. Catchpowle The Ethical, Social and Environmental reporting-performance portrayal gap - C. Adams Extending the debate 'Environmental' and 'Sustainability' Accounting and Reporting in the Public Sector - A. Ball Social and Environmental Reporting in Local Authorities - M. Marcuccio and I. Steccolini Ethics, Communitarianism and Social Accounting - Lehman Teaching Environmental Accounting: A Four-Part Framework - J.A. Lockhart and M.R. Mathews Social Accounting, Reporting and Auditing: Beyond the rhetoric - D.L. Owen and T. Swift Accounting for the Environment and Sustainability in Lesser Developed Countries: An exploratory note - R.H. Gray and R. Kouhy Misery Loves Companies: Rethinking social initiatives by business - J.D. Margolis and J.P. Walsh Responding to New Issues Carbon Trading: Accounting and Reporting Issues - J. Bebbington and C. Larrinaga-Gonzalez Stakeholder Influence on Corporate Reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry - C. Deegan and C. Blomquist Increased Stakeholder Dialogue and the Internet: Towards greater corporate accountability or reinforcing capitalist hegemony? - J. Unerman and M. Bennet

Product Details

  • ISBN13: 9781848601697
  • Format: Hardback
  • Number Of Pages: 1664
  • ID: 9781848601697
  • weight: 3220
  • ISBN10: 1848601697

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