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Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape
Author(s) -
Brown Judy,
Fraser Michael
Publication year - 2006
Publication title -
business strategy and the environment
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.123
H-Index - 105
eISSN - 1099-0836
pISSN - 0964-4733
DOI - 10.1002/bse.452
Subject(s) - corporate social responsibility , dominance (genetics) , construct (python library) , accountability , environmental accounting , stakeholder , accounting , sociology , social accounting , environmental ethics , public relations , political science , business , management accounting , law , biochemistry , chemistry , philosophy , computer science , gene , programming language
In recent years there has been a marked resurgence of interest in the areas of corporate social responsibility (CSR) and social and environmental accounting (SEA) among business, governments, public policymakers, investors, unions, environmentalists and others. While at one level there appears to be widespread agreement that CSR and SEA are worthy topics of attention, different groups have very different understandings of these fields. This article provides an analysis of these differences by comparing three broad approaches to SEA: the business case , stakeholder‐accountability and critical theory approaches. It also responds to concerns a number of commentators have expressed regarding the current dominance of ‘business case’ perspectives. While not seeking to impose on readers a ‘correct’ way of viewing SEA and CSR, exposure to competing perspectives is viewed as one way of challenging us to think more reflectively about the frames available to us and their implications for the social realities we construct, embed or seek to change. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.