کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10436389 | 911169 | 2005 | 18 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The construction of a social account: a case study in an overseas aid agency
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
This paper presents a case study examining the evolution of a social accounting process in an Irish overseas aid agency, the Agency for Personal Service Overseas. Much of the corporate rhetoric surrounding social accounting processes simplifies their complex nature and tends to downplay many concerns as to how they can effect `real' organisational change and empower stakeholders. The case exposes this complexity by illuminating the contradictions, tensions and obstacles that permeated one such process. The paper contributes to the recent increase in field work in the social accounting literature, called for by Gray [Account. Orga. Soc. 27 (2002) 687], which seeks a richer, more in-depth understanding of how and why social accounting evolves within organisations.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 30, Issue 3, April 2005, Pages 279-296
Journal: Accounting, Organizations and Society - Volume 30, Issue 3, April 2005, Pages 279-296
نویسندگان
Brendan O'Dwyer,