Social and Environmental Accounting in the Western Capitalist Economies : a Review
Rachunkowość społeczna i środowiskowa w zachodnich gospodarkach kapitalistycznych : przegląd
Rachunkowość społeczna nigdy naprawdę nie była częścią tradycyjnej ortodoksji zachodniej teorii i praktyki rachunkowości. Pozostaje zarówno żyznym obszarem intuicji i idei, jak również potencjalnie ważnym mechanizmem społecznym w procesach rozrachunku, kontroli i rozwoju demokracji. Niniejsza praca: daje przegląd zasadniczych tematów rachunkowości społecznej na bazie zachodniej literatury dotyczącej rachunkowości i zachodniej praktyki organizacji,stara się wyjaśnić, czym jest i czym może być rachunkowość społeczna,próbuje zilustrować kilka problemów, przeciwdziałających jej szerszej akceptacji. Następnie praca daje przegląd dwóch głównych i potencjalnie wpływowych tematów: po pierwsze, określenie rozrachunku i jego wykorzystania w rachunkowości, po drugie, nowych wymagań, jakie stawia procesowi rachunkowości rozszerzający się kryzys ekologiczny na świecie. Te dwa tematy są bowiem najważniejsze i najbardziej wymagające z tych, którym musi stawiać czoła rachunkowość. To ostatnie zjawisko - środowiskowości - ma najgłębsze implikacje, nie tylko dla rachunkowości, ale także dla przetrwania ludzkości. (abstrakt oryginalny)
Social accounting has never really been part of the traditional ortodoxy of Western accounting theory or practice. It remains, however, both a fertile area of insights and ideas as well as a potentially important social mechanism in the processes of accountability, control and the development of democracy. This paper (a) reviews the principal themes of social accounting as revealed by Western accounting literature and Western organisational practice; (b) attempts to explain what social accounting is and can be; and (c) to illustrate some of the problems preventing its wider acceptance. The paper then reviews two major and potentially influential themes: first, the notion of accountability and its implications for accounting; and, second, the new demands that the escalating environmental crisis throughout the world is placing upon the accounting process. (short original abstract)
- American Institute of Certified Public Accountants The measurement of corporate social performance (New York: AICPA) 1977.
- Andrews B.H., F.A. Gul, J.E. Guthrie & H.Y. Teoh "A note on corporate social disclosure practices in developing count lies: The case of Malaysia and Singapore" British Accounting Review 21(4) December 1989 (pp371 -376).
- Arrington E. & J. Francis "Letting the Chat out of the Bag: Deconstruct ion, Privelege and Accounting Research" Accounting. Organizations & Society 1989 (pp1-28)
- Belkaoui A. Socio-Economic Accounting (Connecticut: Quorum Books) 1984.
- Benston G.J. "Accounting & Corporate Accountability" Accounting. Organizations and Society Vol.7 No.2 1982 (pp87-105).
- Benston G.J. "An analysis of the role of accounting standards for enhancing corporate governance and social responsibility" Journal of Accounting and Public Policy Vol.1 No.1 1982 (pp5-18).
- Bloom R. & H. Heymann "The concept of social accountability in accounting literature" Journal of Accounting Literature Vol.5 1986 (pp167-182).
- Bougen F. "Review of Linking Pay to Company Performance by T. Vernon-Harcourt" British Accounting Review 16.1 1984 (p96).
- Boulding K.E. "General systems theory - The skeleton of science" Management Science 2 1956 (pp197-208).
- Boulding K.E. "The economics of the coming Spaceship Earth" in H. Jarratt (ed) Environmental quality in a growing economy (Baltimore: John Hopkins Press) 1966 (pp3-14).
- Boulding K.E. "Review of Ecodevelopment: economics, ecology and development - an alternative to growth- imperative models " Journal of Economic Literature Vol XX(9) 1982 (pp1076-1077)
- Brooks L.J.(Jnr) Canadian Corporate Social Performance (Hamilton: The Society of Management Accountants of Canada) 1986
- Burchell S., C. Clubb & A. Hopwood, "Accounting in its social context: Towards a history of value added in the United Kingdom" Accounting. Organizations and Society Vol.10 No.4 1985 (pp381-413)
- Carson R. Silent Spring (Boston: Houghton Mifflin) 1962
- Churchill N.C. & A.B. Toan "Reporting on Corporate Social Responsibility: A progress report" Journal of Contemporary Business Winter 1978 (pp5-17)
- Coker E.W. "Adam Smith's concept of the social system" Journal of Business Ethics 9(2) February 1990 (pp139-142)
- Commoner B. The Closing Circle (New York: Alfred Knopf Inc) 1971
- Commoner B. "The social use and misuse of technology" in Benthall J. (ed) Ecology: the shaping enquiry (London: Longman) 1972 (pp335-362).
- Cooper D.J. & M.J. Sherer "The value of corporate accounting reports: Arguments for a political economy of accounting" Accounting. Organizations and Society 9(3/4) 1984 (pp207-232)
- Cowen S.S., L.B. Ferreri & L.D. Parker "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis" Accounting. Organizations and Society 12(2) 1987 (pp111-122).
- Daly H.E. (ed) Economy. Ecology. Ethics: Essays toward a steady state economy (San Francisco: W.H. Freeman) 1980.
- Daly H.E. "Ultimate confusion: The economics of Julian Simon" Futures 10/85 (pp446-450)
- Dierkes M. & L.E. Preston "Corporate Social Accounting and Reporting for the Physical Environment: A critical review and implementation proposal" Accounting. Organizations and Society 2(1) 1977 (pp3-22)
- Dowling J. & J. Pfeffer "Organisational Legitimacy: Social values and organisational behaviour" Pacific Sociological Review January 1975 (pp122-136)
- Epstein E.M. & D. Votaw (ed) Rationality. Legitimacy. Responsibility: Search for new directions in business and society (California: Goodyear) 1978
- Ernst & Ernst Social Responsibility Disclosure (Cleveland, Ohio: Ernst & Ernst) 1976 et seq.
- Estes R.W. Corporate Social Accounting (New York: Wiley) 1976
- Filios V.P. "Assessment of attitudes toward corporate social accountability in Britain" Journal of Business Ethics Vol.4 1985 (pp155-173)
- Friedman M. "The social responsibility of business is to increase its profits" The New York Times Magazine September 13 1970 (pp122-126)
- Gambling T. Societal accounting (London: George Allen & Unwin) 1974
- Gambling T. "Magic, accounting and morale" Accounting, Organizations and Society 2(2) 1977 (pp141-151)
- Gambling T. "Accounting to society" in Carsberg B.V. & A.J.B. Hope (eds) Current Issues in Accounting (Oxford: Philip Allen) 1977 & 1984
- Gambling T. "The evolution of accounting man" Accountants' Weekly 1G November 1978 (pp30-31)
- Gambling T. Beyond the conventions of accounting (London: Macmillan) 1978.
- Gambling T. "The accountants' guide to the galaxy, including the profession at the end of the universe" Accounting, Organizations and Society 10(4) 1985 (pp415-425)
- Goldsmith et a I Blueprint for Survival (Harmondsworth: Penguin) 1972
- Gray R.N. "Accountability, Financial Reporting and the Not-for-profit Sector" British Accounting Review 15(1) Spring 1983 (pp3-23)
- Gray R.H, "Accounting and democracy" Accounting, Auditing and Accountability Journal 2(3) 1989 (pp52-56)
- Gray R.H. "Greenprint for Accountants" Certified Accountant March 1990 p18
- Gray R.H. "Corporate Social Reporting by UK Companies: a cross-sectional and longitudinal study - An Interim Report" Paper presented to British Accounting Association, University of Dundee, April 1990
- Gray R.H. "The accountant's task as a friend to the Earth" Accountancy June 1990 (pp65-69)
- Gray R.H. "Business ethics and organisational change: Building a Trojan horse or rearranging deckchairs on the Titanic?" Managerial Auditing Journal 5(2) Spring 1990 (pp12-21)
- Gray R.H., D.L. Owen & K.T. Maunders "Corporate social reporting: the way forward?" Accountancy December 1986 (pp6-8)
- Gray R.H., D.L. Owen & K.T. Maunders Corporate Social Reporting: Accounting and accountability (HemeI Hempstead: Prentice Hall) 1987
- Gray R.H., D.L. Owen & K.T. Maunders "Corporate social reporting: emerging trends in accountability and the social contract" Accounting, Auditing and Accountability Journal 1(1) 1988 (pp6-20)
- Gray R.H., D.L. Owen & K.T. Maunders "Accountability, Corporate Social Reporting and the External Social Audits" Advances in Public Interest Accounting Vol.4 1990 (forthcoming)
- Gray S.J. & K.T. Maunders Value-Added Reporting: uses and measurement (London: ACCA)
- Guthrie J.E. & M.R. Mathews "Corporate social accounting in Australasia" Research in Corporate Social Performance and Policy Vol.7 1985 (pp251-277)
- Guthrie J. & L.D. Parker "Corporate social disclosure practice: a comparative international analysis" Advances in Public Interest Accounting M. Neimark (ed) JAI Press Vol.3 1989 (pp67-93)
- Guthrie J. & L.D. Parker "Corporate Social Reporting: a rebuttal of legitimacy theory" Accounting and Business Research Vol.9 No.76 1989 (pp343-352)
- Harte G. & O.L. Owen "Fighting de-industrialisation: the role of local government social audits" Accounting, Organizations and Society 12(2) 1987 (pp123-142)
- Harte G., L. Lewis & D.L. Owen "Ethical investment and the corporate reporting function" Paper presented at EAA Annual Congress, Budapest, 1990.
- Held D. Models of Democracy (Oxford: Polity Press) 1987
- Hines R.D. "Financial accounting: In communicating reality, we construct reality" Accounting. Organizations and Society 13(3) 1988 (pp251-261)
- Hines R.D. "The sociopolitical paradigm in financial accounting research" Accounting, Auditing and Accountability Journal 2(1) 1989 (pp52-76)
- Hines R.D. "The FASB's Conceptual Framework, Financial Accounting and the Maintenance of the Social World" Accounting. Organizations & Society (forthcoming)
- Ijiri Y. "On the Accountability-based Conceptual Framework of Accounting" Journal of Accounting and Public Policy 1983 (75-81)
- Laughlin R.C. "Financial Disturbances and Organisational Transitions and Transformations: Some Alternative Models" Journal of Management 1990 (forthcoming)
- Laughlin R.C. & R.H. Gray Financial Accounting: method and meaning (London: Van Nostrand Reinhold) 1988
- Laughlin R.C. & A.G. Puxty "The decision-usefulness criterion: wrong cart, wrong horse" British Accounting Review Vol.13 Nc.1 1981 (pp43-87)
- Lessem R. "Corporate Social Reporting in Action: An evaluation of British, European and American practice" Accounting. Organizations and Society Vol.2 No. A 1977 (pp279-294)
- Likierman A. Rights and obligations in public information (Cardiff: University College Cardiff Press) 1986
- Likierman A. & P. Creasey "Objectives and entitlements to rights in government financial information" Financial Accountability and Management 1(1) Summer 1985 (pp33-50)
- Lindblom C.K. "Organizational Legitimacy: Implications for Corporate Social Disclosure" University of Connecticut Working Paper May 1984.
- Linowes D. "Let's get on with the social audit: A Specific Proposal" Business and Society Review Winter 1972 (pp39-42)
- MacPherson C.B. Democratic Theory: Essays in retrieval (Oxford: OUP) 1973
- MacPherson C.B. Property (Toronto: University of Toronto Press) 1978
- Mathews M.R. "A suggested classification for social accounting research" Journal of Accounting and Public Policy Vol.3 1984 (pp199-221)
- Mathews M.R. "Social accounting: A future need" Accountancy December 1985 (p139)
- Mathews M.R. "Social responsibility accounting disclosure and information content for shareholders" British Accounting Review 19(2) 1987 (pp161-168)
- Maunders K.T. "Social reporting and the employment report" in Tonkin D.J. & L.C.L, Skerratt (eds) Financial Reporting 1981-1982 (London: ICAFW) 1981 (pp217-227)
- Maunders K.T. "Social reporting and the employment report" in Tonkin D.J. & L.C.L. Skerratt (eds) Financial Reporting 1982-1983 (London: ICAEW) 1982 (pp178-187)
- Maunders K.T. Employment Reporting - an investigation of user needs, measurement and reporting issues and practice (London: ICAEW) 1984
- Maunders K.T., R.H. Gray & D.L. Owen "Managerial social accounting in developing countries: Towards the operationalisation of social reporting" Research in Third World Accounting Vol.1 1989 (forthcoming)
- Maxwell S.R. & A.K. Mason Social Responsibility and Canada's Largest Corporations ICRA Occasional Paper No.9 (University of Lancaster: ICRA) 1976
- Meadows D.H., D.L. Meadows, J. Randers & W.H. Behrens The limits to growth (London: Pan) 1972
- Mill J.S. Principles of political economy Vol. II (London: John W. Parker) 1857
- Mill J.S. On Liberty (London) 1859.
- Mill J.S. Utilitarianism (London) 1863.
- Mintzberg H. "The case for corporate social responsibility" The Journal of Business Strategy 4(2) 1983 (pp3-15)
- Morgan G. "Accounting as Reality Construction: Toward a new epistemology for accounting practice" Accounting, Organizations & Society 13.5 1988 (pp477-485)
- Owen D.L. "Towards a theory of social investment: a review essay" Accounting. Organizations and Society 15(3) 1990 (pp249-266)
- Owen D., R. Gray & K. Maunders ""Researching the information content of socially responsibility disclosure: A comment" British Accounting Review 19(2) 1987 (pp169-176)
- Parker L.D. "Accounting for corporate social responsibility" The Chartered Accountant in Australia October 1977 (pp5-15)
- Parker L.D. "Polemical themes in social accounting: A scenario for standard setting" Advances in Public interest Accounting M. Neimark (ed) JAI Press Vol.1 1986 (pp67-93)
- Parker L.D. "Accounting for social impact" Ch9 in Parker L.D., K.R. Ferris & D.T. Otley (eds) Accounting for the human factor (Sydney: Prentice Hall International) 1989 (pp 168-193)
- Parker L.D., K.R. Ferris & D.T. Otley (eds) Accounting for the human factor (Sydney: Prentice Hall International) 1989 (pp168-193)
- Pearce D., A. Markandya & E.B. Barbier Blueprint for a Green Economy (London: Earthscan) 1989
- Puxty A.G. "Social accounting as immanent legitimation: A. critique of a technist ideology" Advances in Public Interest Accounting Vol.1 1986 (pp95-112)
- Roberts C.B. International trends in social and employee reporting (London: ACCA) forthcoming
- Robertson J. "Corporate Social Reporting by Mew Zealand Companies" Journal of Contemporary Business Winter 1978 (pp113-133)
- Rutherford B.A. "Published statements of value added: a survey of three year's experience" Accounting and Business Research Winter 1980 (pp15-28)
- Schreuder H. "Corporate social reporting in the Federal Republic of Germany: An overview" Accounting. Organizations and Society 4(1/2) 1979 (pp109-122)
- Schumacher E.F. Small is beautiful (London: Abacus) 1973
- Singh D.R. K J.M. Ahuja "Corporate social reporting in India" International Journal of Accounting 18(2) 1983 (pp151-170)
- Teoh H.Y. & G. Ihong "Another look at corporate social responsibility and reporting: An empirical study in a developing country" Accounting. Organizations and Society 9(2) 1984 (pp189-206)
- Tinker A.M. Paper Prophets: a social critique of accounting (Eastbourne: Holt Saunders) 1985
- linker A.M., B.D. Merino & M.D. Neimark "The normative origins of positive theories: Ideology and accounting thought" Accounting; Organizations and Society Vol.7 1982 (pp167-200)
- Tinker A.M., Lehman C. & Neimark M. "Corporate Social Reporting: Falling down the hole in the middle of the road" Accounting. Auditing & Accountability Journal (forthcoming).
- Tricker R.I. "Corporate responsibility; institutional governance and the roles of accounting standards" In Bromwich M. & A.G.Hopwood (eds) Accounting Standards Setting - An International Perspective (London: Pitman) 1983
- Trotman K.T. "Corporate responsibility disclosure by Australian companies" The Chartered Accountant in Australia March,. 1979 (pp24-28)
- Trotman K.T. & G.W. Bradley "Associations between social responsibility disclosure and characteristics of companies" Accounting. Organizations and Society 6(4) 1981 (pp355-362)
- Turner R.K. "Sustainable global futures: common interest, interdependence, complexity and global possibilities" Futures Vol.10 1987 (pp574 582)
- Turner R.K. (ed) Sustainable Environmental Management: Principles and Practice (London: BeIhaven Press)
- Turner R.K. "Interdisciplinarity and holism in the environmental training of economists and planners" Symposium on education for economists and planners, International Environment Institute, University of Halta, December 1989.
- Turner R.K. "Review of Blueprint for a green economy" Environment (forthcoming)
- Turner R.K. & D.W. Pearce "Ethical foundations of sustainable economic development" International Institute for Environment and Development/London Environmental Economics Centre Paper 90-01 March 1990
- Ullmann A.E, "The corporate environmental accounting system: a management tool for fighting environmental degradation" Accounting, Organizations and Society 1(1) 1976 (pp71-79)
- United Nations World Commission on Environment and Development Our Common Future (The Brundtiand Report) (Oxford: OUP) 1987
- Ward S. Spaceship Earth (Harmondsworth: Penguin) 1966
- Ward B. Progress for a small planet (Harmondsworth: Penguin) 1979
- Ward B. & R. Dubos Only one Earth: The care and maintenance of a small planet (Harmondsworth: Penguin) 1972