Social and Environmental Accounting

1: LAYING FOUNDATIONS Early reflections On the Facility, Felicity and Morality of Measuring Social Change - Churchman C. West Social Accounting - The Way Ahead - A.G. Hopwood On the Accountability-Based Conceptual Framework of Accounting - Y. Ijiri Y The Social Audit: A political view - C. Medawar C Toward a Theory of Corporate Social Accounting - K.V. Ramanathan Corporate Social Performance - A New Dimension in Accounting Reports? - D. Solomons Employees and Employment Toward a Theory of Human Resource Value in Formal Organizations - E.G. Flamholtz Disclosure of Information and Collective Bargaining - a Re-Examination - M.H. Cuthbert and A. Whitaker Disclosure of Information About Employees in the Directors' Report of UK Published Financial Statements: Substantive or symbolic? - R. Day and T. Woodward The Natural Environment Corporate Social Accounting and Reporting for the Physical Environment: A critical review and implementation proposal - M. Dierkes and L.E. Preston Accounting and Ecology: A perspective - J.E. Parker Setting the Researching Agenda Corporate Social Disclosure Practice: A comparative international analysis - J. Guthrie and L.D. Parker An Assessment of the Relationship Between US Corporate Environmental Performance and Disclosure - J.W. Rockness Fighting De-Industrialisation: The role of local government social audits", Accounting, Organizations and Society,12(2), (pp123-142) - G. Harte and D.L. Owen Accounting in its Social Context: Towards a history of value added in the United Kingdom - S. Burchell, C. Clubb and A. Hopwood Opening up the Issues Showing a Strong Front: Corporate social reporting and the 'Business Case' in Britain, 1914-1919 - J. Maltby On Sustainability, the Environment and Management Accounting - M. Milne Towards a Theory of Social Investment: A review essay - D.L. Owen Data in Search of a Theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms - A.E. Ullmann 2: DEVELOPING THE FIELD Method and theory Corporate Social and Environmental Reporting: A review of the literature and a longitudinal study of UK disclosure - R.H. Gray, R. Kouhy and S. Lavers Content Analysis of Social, Environmental Reporting: What is new? - J. Guthrie J. and I. Abeysekera The Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure - C.K. Lindblom The Public Disclosure of Environmental Performance Information - A Dual Test of Media Agenda Setting Theory and Legitimacy Theory - N. Brown and C. Deegan Field Work A Structuration View on the Initiation of Environmental Reports - N. Buhr The Greening of Enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organisational change - R.H. Gray, K.J. Bebbington, D. Walters and I. Thomson Managerial Perceptions of Corporate Social Disclosure: An Irish story - B. O'Dwyer Survey Playing by the Rules: Ethical criteria at an ethical investment fund - C.J. Cowton Corporate Environmental Performance Indicators: Cost allocation - Boon or Bane? - R.L. Burritt The Role of Accounting and the Accountant in the Environmental Management System - T.D. Wilmhurst and G.Frost Positivist method and research design Environmental Disclosures, Regulatory Costs, and Changes in Firm Value - W.G. Blacconiere and D.M. Patten Investor Reactions to Corporate Environmental Saints and Sinners: An experimental analysis - C.C.C. Chan and M.J.Milne Determinants of Corporate Social Responsibility Disclosure - R.W. Roberts Issues in reporting Ideology, the Environment and One World View: A discourse analysis of Noranda's environmental and sustainable development reports - N. Buhr and S. Reiter Does Sustainability Reporting Improve Corporate Behaviour? Wrong Question? Right Time? - R.H. Gray Towards Corporate Accountability for Equal Opportunities Performance - C. Adams and G. Harte 3. CONTROVERSIES AND CONFLICTS Early debates An Analysis of the Role of Accounting Standards for Enhancing Corporate Governance and Social Responsibility - G.J. Benston External Social Accountability: Adventures in a Maleficent world - L.D. Parker Social Accounting as Immanent Legitimation: A Critique of a Technist Ideology - A.G. Puxty Social Accountability and Universal Pragmatics - A.G. Puxty Falling Down the Hole in the Middle of the Road: Political quietism in corporate social reporting - A.M. Tinker, C. Lehman and M. Neimark The Perspectives of Ecology and Feminism The Ecological Accountant: From cognito to thinking like a mountain - W.P. Birkin The Non and Nom of Accounting for (M)other Nature - C. Cooper Accounting and Environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability - R.H. Gray On Valuing Nature - R.D. Hines Accounting and Ecological Crisis - K.T. Maunders and R.L. Burritt Attempting to Make Sense of the Practice Environmental Accounting, Managerialism and Sustainability: Is the planet safe in the hands of business and accounting? - R.H. Gray and K.J. Bebbington Corporate Propaganda: Its implications for accounting and accountability - D.J. Collison Managing Public Impressions: Environmental disclosures in annual reports - D. Neu, H. Warsame, and K. Pedwell Transparent and Caring Corporations? A Study of Sustainability Reports by The Body Shop and Royal Dutch/Shell - S.M. Livesey and K. Kearins Advancing the critique Exploring (False) Dualisms for Environmental Accounting Praxis - J. Everett Expertise and the Construction of Relevance: Accountants and the environmental audit - M. Power 4: PRACTICES, INITIATIVES AND POSSIBILITIES FOR THE FUTURE New accounts from practice An Account of Sustainability: Failure, Success and a Reconception - K.J. Bebbington and R.H. Gray Struggling with the Praxis of Social Accounting: Stakeholders, accountability, audits and procedures - R.H. Gray, C. Dey, D. Owen, R. Evans and S. Zadek Accounting for Biodiversity: A natural inventory of the Eden Valley Nature Reserve - M.J. Jones and J. Matthews New forms of accounts Theorizing Engagement: The potential of a critical dialogic approach - J. Bebbington, J. Brown, B. Frame and I. Thomson A Discussion of the Political Potential of Social Accounting - C. Cooper, P. Taylor, N. Smith and L. Catchpowle The Ethical, Social and Environmental reporting-performance portrayal gap - C. Adams Extending the debate 'Environmental' and 'Sustainability' Accounting and Reporting in the Public Sector - A. Ball Social and Environmental Reporting in Local Authorities - M. Marcuccio and I. Steccolini Ethics, Communitarianism and Social Accounting - Lehman Teaching Environmental Accounting: A Four-Part Framework - J.A. Lockhart and M.R. Mathews Social Accounting, Reporting and Auditing: Beyond the rhetoric - D.L. Owen and T. Swift Accounting for the Environment and Sustainability in Lesser Developed Countries: An exploratory note - R.H. Gray and R. Kouhy Misery Loves Companies: Rethinking social initiatives by business - J.D. Margolis and J.P. Walsh Responding to New Issues Carbon Trading: Accounting and Reporting Issues - J. Bebbington and C. Larrinaga-Gonzalez Stakeholder Influence on Corporate Reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry - C. Deegan and C. Blomquist Increased Stakeholder Dialogue and the Internet: Towards greater corporate accountability or reinforcing capitalist hegemony? - J. Unerman and M. Bennet