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Struggling with the praxis of social accounting
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 in the late 1980s and early 1990s (in so far as environmental accounting can, perhaps, be conceived of as one part of the social accounting concern[1], appears to have been at least one of the reasons behind a current resurgence of interest in social accounting[2]. By the mid 1990s, not only was there an increase in the academic attention given to the area but, more importantly for this paper, there was a notable re-emergence of practice in the
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