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December 3, 2013Accounting Forum146 citationsOpen Access

New accounts: Towards a reframing of social accounting

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RGRob GrayABAndrew BrennanJMJeff Malpas

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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, tradition-ally at any rate, being promulgated by accountants might be a partial explanation for itsself-disciplining limitations and, arguably, its weak inroads into discourse and practice.Through the lens of Erik Olin Wrights work, the paper reconsiders the potential of thesocial accounting project(s) and argues for the importance of accounts as a means of inter-stitial transformation as a complement to the traditional privileging of accounts directedtowards symbiotic transformations.

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Gray et al. (2013) studied this question.

synapsesocial.com/papers/6a20a314e307124fcfcd358chttps://doi.org/10.1016/j.accfor.2013.10.005
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