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New accounts: Towards a reframing of social accounting
Institution:1. School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand;2. Queens University — Belfast, Victoria University of Wellington, New Zealand;3. School of Information Management, Victoria University of Wellington, New Zealand
Abstract: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.
Keywords:Social accounting  New accounts  Interstitial  Symbiotic  Accounts  Accountability  Sustainability  Multiple  Speaking truth to power
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