e-journal

Does accounting construct the identity of firms as purely self-interested or as socially responsible?

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Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach,
theories and practice accounting. Traditional accounting practice constructs the identity of the
accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader
activities. This paper aims to explain and illustrate that there are groups of firms that engage in
socially responsible activities, yet their accounting systems still assume autopoietic behavior.
Accounting should resonate with social expectations, but at present it does not.
Design/methodology/approach – Literature concerning theories of biological autopoiesis and
social equivalents are reviewed. They are related to accounting practices, and to concepts of open and
closed systems. The theories are related to survey results of socially responsible activities practiced by
firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the
empirical content of the paper.
Findings – There is evidence that firms behave socially and environmentally responsibly.
Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to
construct the identity of the accountable entity so that it pursues more than its own self-interest, and
resonate with societal expectations.
Research limitations/implications – The paper is unconventional. It challenges extant practice.
Its theoretical content may not appeal to many traditional accountants.
Originality/value – The theory and empirics are original. The theory of autopoiesis is illustrated
through survey evidence of business practices.

Keywords Corporate governance, Qualitative research, Corporate social responsibility

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Informasi Detail

Judul Seri

Meditari Accountancy Research

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Meditari Accountancy Research Vol. 21 No. 2, 2013 pp. 144-160

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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