New accounts: Towards a reframing of social accounting

Robert Hugh Gray, Andrew Brennan, Jeff Malpas

    Research output: Contribution to journalArticlepeer-review

    72 Citations (Scopus)
    2 Downloads (Pure)

    Abstract


    This paper is a speculative and exploratory essay on the emerging field of social accounting. In essence, the paper explores whether the fact that most social accounting has, traditionally at any rate, being promulgated by accountants might be a partial explanation for its self-disciplining limitations and, arguably, its weak inroads into discourse and practice. Through the lens of Erik Olin Wright’s work, the paper reconsiders the potential of the social accounting project(s) and argues for the importance of accounts as a means of interstitial transformation as a complement to the traditional privileging of accounts directed towards symbiotic transformations.
    Original languageEnglish
    Pages (from-to)258-273
    Number of pages16
    JournalAccounting Forum
    Volume38
    Issue number4
    Early online date3 Dec 2013
    DOIs
    Publication statusPublished - Dec 2014

    Keywords

    • External social accounts
    • Niches of capitalism
    • Accountability

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