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Keywords: Social Accounting
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Journal Articles
A reflection on contemporary myths of women's football: a historical analysis
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Accounting, Auditing & Accountability Journal (2024) 37 (2): 661–671.
Published: 28 March 2023
...Christine Cooper Purpose This study aims to provide a social accounting of early women's football as a form of consciousness raising, and to provide a platform to raise questions about the path of the future of the women's game. Design/methodology/approach Newspaper archival materials...
Journal Articles
“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London
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Accounting, Auditing & Accountability Journal (2022) 35 (5): 1262–1286.
Published: 07 December 2021
...) is characterised as an external social account that bears resemblance to contemporary external accounting particularly given its problematising intentionality. Design/methodology/approach An interpretive content analysis of the text draws out the themes and features of social accounting. Emancipatory...
Journal Articles
Accounting, inequality and COVID-19 in Australia
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Accounting, Auditing & Accountability Journal (2021) 34 (6): 1471–1483.
Published: 29 April 2021
... raising awareness of the consequences of wealth and income inequality. Originality/value The authors explore ways accounting scholars might help articulate a post-COVID future that avoids recreating the inequalities of the past and present. Inequality COVID-19 Public budgeting Social accounting...
Journal Articles
Social and environmental accounting in developing countries: contextual challenges and insights
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Accounting, Auditing & Accountability Journal (2021) 34 (5): 1021–1050.
Published: 12 April 2021
... in this field. The topic areas are dominated by social accounting challenges, with much less focus on environmental accounting, although developing countries are particularly exposed to the threats of climate change, water pollution and biodiversity loss. The literature reviewed uses elaborating, problematising...
Journal Articles
Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring
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Accounting, Auditing & Accountability Journal (2021) 34 (5): 1080–1108.
Published: 06 November 2020
...Muhammad Al Mahameed; Ataur Belal; Florian Gebreiter; Alan Lowe Purpose This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social...
Journal Articles
Private governance responsibilisation in global supply chains: the case of Rana Plaza
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Accounting, Auditing & Accountability Journal (2020) 33 (7): 1569–1594.
Published: 01 July 2020
..., such as the Bangladesh Labour Law, and the tripartite agreement. Governance Sustainability Supply chain Political Certification Social accounting The failure of nation-states to address supranational governance challenges in supply chains has subsequently led to the development of a growing range...
Journal Articles
Accounting for the “working poor”: analysing the living wage debate in Aotearoa New Zealand
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Accounting, Auditing & Accountability Journal (2019) 32 (7): 2031–2061.
Published: 17 September 2019
... issue through addressing three research questions: © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Social accounting Income inequality Pragmatic sociology Accounting for inequality Accounting discourses, rationales, technologies...
Journal Articles
The role of accounting in mediating empathic care for the “other”
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Accounting, Auditing & Accountability Journal (2019) 32 (6): 1617–1635.
Published: 20 August 2019
...@rmit.edu.au 22 02 2017 18 02 2019 19 02 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Empathy Emotion Social accounting Proximity Care-ethics The power of accounting to tell a story of organisational activities lies...
Journal Articles
Understanding Syrian accountants' perceptions of, and attitudes towards, social accounting
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Accounting, Auditing & Accountability Journal (2012) 25 (7): 1170–1205.
Published: 14 September 2012
...Rania Kamla; Sonja Gallhofer; Jim Haslam Purpose This paper adds to a focus of the social accounting literature (on perceptions and attitudes to social accounting) by seeking to offer insights into Syrian accountants' attitudes towards, and perceptions of, social accounting in Syria in the first...
Journal Articles
“Fleshing out” an engagement with a social accounting technology
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Accounting, Auditing & Accountability Journal (2012) 25 (3): 508–534.
Published: 23 March 2012
...Michael Fraser Purpose The purpose of this paper is to provide an empirical account of a social accounting technology applied within a New Zealand Local Body Authority and reflect on “assemblages” that enable change for sustainability thinking at the organisational level. Design/methodology...
Journal Articles
It was 20 years ago today: Sgt Pepper, Accounting, Auditing & Accountability Journal, green accounting and the Blue Meanies
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Accounting, Auditing & Accountability Journal (2012) 25 (2): 228–255.
Published: 10 February 2012
... of social, environmental and sustainability accounting. Originality/value The originality and value of the paper is in its critical engagement with the literature and ideas of social accounting, which is the generic descriptor used in the paper to include “green accounting”. It provides not only...
Journal Articles
Social capital and accountability in grass‐roots NGOs: The case of the Ugandan community‐led HIV/AIDS initiative
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Accounting, Auditing & Accountability Journal (2011) 24 (1): 63–92.
Published: 04 January 2011
... capital Trust Social accounting Recognising that NGOs may discharge their accountability duties through multiple means, some authors have called for research into the less formal, less visible forms of NGO accountability (e.g. Dixon et al., 2006 ; Gray et al., 2006...
Journal Articles
Anglo‐American capitalism: the role and potential role of social accounting
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Accounting, Auditing & Accountability Journal (2010) 23 (8): 956–981.
Published: 26 October 2010
...David Collison; Colin Dey; Gwen Hannah; Lorna Stevenson 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...
Journal Articles
Re‐conceiving managerial capture
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Accounting, Auditing & Accountability Journal (2010) 23 (7): 847–867.
Published: 21 September 2010
... feedback to stakeholders in regards to addressing the concerns raised in engagement. Max Baker can be contacted at: max.baker@sydney.com.au © Emerald Group Publishing Limited 2010 Management accounting Accounting procedures Social accounting Corporate social responsibility...
Journal Articles
Social disclosure, legitimacy theory and the role of the state
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Accounting, Auditing & Accountability Journal (2009) 22 (8): 1284–1307.
Published: 23 October 2009
... accountability. Social accounting Disclosure Corporate strategy Automotive industry Spain The dominant status that legitimacy theory (LT) has attained in social accounting research (see, for example, Patten, 1991 , 1992 ; Deegan and Rankin, 1996 ; Buhr, 1998 ; Brown and Deegan, 1998...
Journal Articles
Accounting and the moral economy of illness in Victorian England: the Newcastle Infirmary
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Accounting, Auditing & Accountability Journal (2009) 22 (4): 525–552.
Published: 08 May 2009
...@ncl.ac.uk © Emerald Group Publishing Limited 2009 Hospitals Ethics Victorian Britian Poverty Social accounting Following Scott et al. (2002, pp. 104, 108) and Jones and Mellett (2007) , this paper adopts an extended historical perspective to “evaluate relationships...
Journal Articles
Social reporting, engagements, controversies and conflict in an arena context
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Accounting, Auditing & Accountability Journal (2008) 21 (8): 1116–1143.
Published: 24 October 2008
... Stakeholder analysis Fish farming Social accounting Scotland This paper reports on a case study into interactions between the main participants in Scottish salmon farming and their use of social reports. Our research was influenced by grounded theory (Glaser, 1978, 2004 ; Glaser and Strauss, 1967...
Journal Articles
Towards a socially responsible management control system
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Accounting, Auditing & Accountability Journal (2008) 21 (5): 671–694.
Published: 20 June 2008
... for the integration of the MCS with social accounting and social responsibility aspects. Design/methodology/approach The paper is based on a case study of a small privately owned New Zealand manufacturing business that subscribes to social responsibility and stakeholder principles. Findings Overall, the paper...
Journal Articles
Into the light and engagement: Two decades of interdisciplinary perspectives on accounting, auditing and accountability research
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Accounting, Auditing & Accountability Journal (2008) 21 (2): 117–128.
Published: 15 February 2008
...) colloquium was held on July 7, 2007, co‐organised by Professor Kate Kearins (AUT University). Social accounting Accounting history Management accounting Strategic management Auditing Public sector organizations In the past 20 years it has been our tradition to produce an editorial...
Journal Articles
Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research
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Accounting, Auditing & Accountability Journal (2008) 21 (2): 240–267.
Published: 15 February 2008
... the field. We shall return to these issues later in the paper. There next follows, however, an appraisal of the role played by AAAJ in the promotion of SEA research and its contribution to the current state of the art of the field. Social accounting Environmental management Research Working...
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