Business Ethics 10 (1):9–15 (2001)
In an increasingly complex world with increasingly powerful organisations it seems inevitable that society – or groups in society – would become anxious about whether these organisations could be encouraged to match that power with an appropriate responsibility. This is the function of accountability – to require individuals and organisations to present an account of those actions for which society holds them – or would wish to hold them – responsible. And the history of social accounting, at its most fundamental, is a history of attempts to develop this accountability. It seems to me that the widespread and systematic practice of social and environmental accounting is a deeply essential element in any well‐functioning, complex democracy. The corollary is that the absence of such mechanisms raises fundamental questions about the nature of modern democracies. This article briefly outlines what I believe to be the three strands of social accounting. It then identifies a few of the lessons that we may be able to learn from current experience and, in particular, how social accounting is related to accountability, democracy and sustainability. The central issue of the tension between accountability and control is touched upon: I then illustrate how the stakeholder model can be used to help define the social account, and conclude with a few words on attestation
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
References found in this work BETA
No references found.
Citations of this work BETA
Striving for Legitimacy Through Corporate Social Responsibility: Insights From Oil Companies. [REVIEW]Shuili Du & Edward T. Vieira - 2012 - Journal of Business Ethics 110 (4):413-427.
An Institution of Corporate Social Responsibility (CSR) in Multi-National Corporations (MNCs): Form and Implications. [REVIEW]Krista Bondy, Jeremy Moon & Dirk Matten - 2012 - Journal of Business Ethics 111 (2):281-299.
Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature. [REVIEW]Roberta Bampton & Christopher J. Cowton - 2013 - Journal of Business Ethics 114 (3):549-563.
Corporate Dynamic Transparency: The New Ict-Driven Ethics? [REVIEW]Antonino Vaccaro & Peter Madsen - 2009 - Ethics and Information Technology 11 (2):113-122.
Talk the Walk: Measuring the Impact of Strategic Philanthropy. [REVIEW]Karen Maas & Kellie Liket - 2011 - Journal of Business Ethics 100 (3):445 - 464.
Similar books and articles
Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct. [REVIEW]Sharon Green & James Weber - 1997 - Journal of Business Ethics 16 (8):777-790.
Could Auditing Standards Be Based on Society's Values?Omar Abdullah Zaid - 1997 - Journal of Business Ethics 16 (11):1185-1200.
The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation.Rafik Z. Elias - 2006 - Journal of Business Ethics 68 (1):83 - 90.
Sustainability Auditing and Reporting: The Canadian Experience. [REVIEW]David Nitkin & Leonard J. Brooks - 1998 - Journal of Business Ethics 17 (13):1499-1507.
Social Process Auditing: A Survey and Some Suggestions. [REVIEW]Vassilios P. Filios - 1985 - Journal of Business Ethics 4 (6):477 - 485.
Coming Together. A Review of Contemporary Approaches to Social Accounting, Auditing and Reporting in Non-Profit Organisations.Peter Raynard - 1998 - Journal of Business Ethics 17 (13):1471 - 1479.
Introduction Social Accounting, Reporting and Auditing: Beyond the Rhetoric?David Owen & Tracey Swift - 2001 - Business Ethics 10 (1):4–8.
The Legitimacy of Accountants' Participation in Social and Ethical Accounting, Auditing and Reporting.Brendan O'Dwyer - 2001 - Business Ethics 10 (1):27–39.
Corporate Social Responsibility and Public Accountability.Vassilios P. Filios - 1984 - Journal of Business Ethics 3 (4):305 - 314.
Added to index2009-01-28
Total downloads36 ( #144,761 of 2,178,199 )
Recent downloads (6 months)1 ( #316,497 of 2,178,199 )
How can I increase my downloads?