e-journal

A re-evaluation of social,environmental and sustainability accounting

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Purpose – In responding to prior critiques, the paper seeks to re-examine social accounting as a
problem focused, multi-disciplinary field and explores some of the possible directions the emerging
field might take.
Design/methodology/approach – The approach taken is a discursive, polemical essay.
Findings – The very nature of social accounting as a problem-based field seems to encourage – even
require – that scholars approach the subject with a diversity of disciplinary methodological framings.
In this regard, it may be apposite to view the field as an emerging, new trans-disciplinary field.
Research limitations/implications – As an essay, the paper seeks to stimulate thought and
debate but it is ultimately speculative and personal.
Originality/value – The paper continues the reflections upon the nature of social accounting (in the
widest sense of the term) and offers some of the ways in which the new journal Sustainability
Accounting, Management and Policy Journal, may articulate its purpose. The paper would not presume
to usurp the duty of either the community or posterity to determine whether or not this piece has either
originality or value.

Keywords Social accounting, Sustainable development

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Ketersediaan

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Informasi Detail

Judul Seri

Sustainability Accounting,Management and Policy Journal

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Sustainability Accounting, Management and Policy Journal Vol. 1 No. 1, 2010 pp. 11-32

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

Lampiran Berkas

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