Legitimating the social accounting project: an ethic of accountability

Jesse Dillard

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Corporate Social Responsibility Reporting Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

Philosophically, the social accounting project2 is, at least on the surface, pragmatic (Gray, 2002), and quite proud of its proclivity for ‘getting its hands dirty’. ‘If social accounting is anything, it is the opening of new spaces, of new accountings, not simply reacting to old ones. The project seeks engagement and the changing of practice. Imagining, engagement, and changing practice are not easy activities to undertake’ (Gray, 2002, p. 698). Those pursuing the project recognize the need to change current accounting techniques and practices to include new descriptions, an expanded set of events seen as a relevant, and a more inclusive user group. Environmental accounting provides an example of these themes. The new descriptions should include the eﬀects of organizational action on the natural system. This would require expanding the relevant set of events recognized by the accounting system to include descriptions of such events as greenhouse gas emissions. The primary user set expands beyond the shareholders to include a broader set of aﬀected stakeholders, including future generations.

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References

1985Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts 2002The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?1992Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability 1997Twenty‐five years of social and environmental accounting research 1997Struggling with the praxis of social accounting 2000The new social audits: accountability, managerial capture or the agenda of social champions?1985MAKING SENSE OF RESEARCH INTO THE ORGANIZATIONAL AND SOCIAL ASPECTS OF MANAGEMENT ACCOUNTING: A REVIEW OF ITS UNDERLYING ASSUMPTIONS [1]2001An Account of Sustainability: Failure, Success and a Reconceptualization

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2020Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity 2009Buddhist economics: A path from an amoral accounting toward a moral one

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