example, AICPA, 1977; Estes, 1976; Gray, Owen and Maunders, 1987; Gray,Owen and Adams, 1996b), had disappeared almost entirely from both the language of practice and the orthodoxy of conventional accounting by the late 1970s. It returned to its previous obscurity even in accounting academe, (see, for example, Gray et al., 1987, 1991; Parker, 1986). The re-emergence of environmental accounting …
Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims to explore the potential for “silent” or “shadow” social accounting to hold Anglo-American capitalism to account for its social outcomes relative to other “varieties of capitalism”. Design/methodology/approach – The role of accounting in spreading Anglo-Amer…
Purpose – The purpose of this paper is to provide an account of the development and implementation of social accounting at the UK fair trade organisation Traidcraft plc. Design/methodology/approach – Using an ethnographic approach, the paper critically reflects on the role of this emerging form of accounting in an ongoing intra-organisational struggle for meaning within Traidcraft over …