e-journal

Anglo-American capitalism: the role and potential role of social accounting

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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-American capitalist
values is outlined. This is followed by a discussion of macro social indicators and their potential to
problematise social outcomes. In particular the paper reports on, and updates, an investigation of
comparative child mortality figures in wealthy countries that appeared in the medical literature. This
evidence is used both as an exemplar and as a substantive issue in its own right.
Findings – The specific empirical evidence reported, based on a cross-sectional and longitudinal
analysis of child mortality and its relationship to income inequality, exemplifies the consistently poor
and relatively worsening performance of the Anglo-American capitalist model. A rationale, and
evidence, is also presented for the potential of such social reporting to act as an accountability
mechanism.
Originality/value – The paper introduces to the accounting literature specific evidence of poor
social outcomes associated with Anglo-American capitalism. It considers the wider potential role of
social indicators, as a component of silent and shadow reporting at a macro-level, in problematising
dominant forms of economic and social organisation.

Keywords Capitalist systems, Social accounting, United Kingdom, United States of America,Social economics, Accounting

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 23 No. 8, 2010 pp. 956-981

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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