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dc.contributor.authorGray, Robert Hugh
dc.contributor.authorBrennan, Andrew
dc.contributor.authorMalpas, Jeff
dc.date.accessioned2015-06-18T14:40:04Z
dc.date.available2015-06-18T14:40:04Z
dc.date.issued2014-12
dc.identifier.citationGray , R H , Brennan , A & Malpas , J 2014 , ' New accounts : Towards a reframing of social accounting ' , Accounting Forum , vol. 38 , no. 4 , pp. 258-273 . https://doi.org/10.1016/j.accfor.2013.10.005en
dc.identifier.issn0155-9982
dc.identifier.otherPURE: 196297185
dc.identifier.otherPURE UUID: e2eda606-0832-45a0-80c2-02a96b879680
dc.identifier.otherScopus: 84919489569
dc.identifier.urihttp://hdl.handle.net/10023/6846
dc.description.abstractThis 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.
dc.format.extent16
dc.language.isoeng
dc.relation.ispartofAccounting Forumen
dc.rightsCopyright © 2013 Elsevier Ltd. This is the author's version of this work. The published version is available from http://www.sciencedirect.comen
dc.subjectExternal social accountsen
dc.subjectNiches of capitalismen
dc.subjectAccountabilityen
dc.subjectHB Economic Theoryen
dc.subject.lccHBen
dc.titleNew accounts : Towards a reframing of social accountingen
dc.typeJournal articleen
dc.description.versionPostprinten
dc.contributor.institutionUniversity of St Andrews.School of Managementen
dc.identifier.doihttps://doi.org/10.1016/j.accfor.2013.10.005
dc.description.statusPeer revieweden


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