کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1003693 937636 2014 16 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
New accounts: Towards a reframing of social accounting
ترجمه فارسی عنوان
حساب های جدید: به سوی اصلاح حسابداری اجتماعی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

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.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 38, Issue 4, December 2014, Pages 258–273
نویسندگان
, , ,