Democratizing Accounting Technologies: the Potential of the Sustainability Assessment Model (SAM)

Abstract

There is widespread recognition both in and outside of the accounting discipline of the need\nfor 'accountings' that facilitate more participatory forms of decision-making\nand\naccountability. This is particularly evident in the social and environmental accounting\nliterature, which has long sought to take pluralism seriously. Theoretically, these calls are\nembedded in the democratic rather than capitalist traditions of neo-liberal\nWestern societies.\nThis article draws on the work of ecological economist Peter Söderbaum to argue the case\nfor a 'positional' approach to decision-modelling.\nIt also builds on Baxter, Bebbington,\nCutteridge & Harvey (2003) to illustrate how this approach could be operationalised through\ndevelopment of the sustainability assessment model (SAM).

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