مقالات ISI حسابداری

New accounts: Towards a reframing of social accounting

A B S T R A C T

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.
© 2013 Elsevier Ltd. All rights reserved.

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کد محصول : شماره 191

jozvekede (191)

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