Accounting and Accountability. Cet article n’est pas disponible.Accounting and Accountability

Aimed at advanced level undergraduate and postgraduate courses in financial reporting, accounting theory or accounting ethics, this cutting-edge text focuses on the role and critical evaluation of corporate social and environmental reporting in meeting the demands for greater systems perspective, and links to reporting practice through the study and analysis of its historical emergence and patterns, as well as recent international developments and initiatives in the field.

Accounting and Accountability
Changes and challenges in corporate social and environmental reporting
Rob Gray
Dave Owen
Carol Adams

Issues of environmental concern, social justice and accountability are - at least superficially - prominent on the business, political and accounting agendas of the 1990s. The return of these dabates to the centre stage has been the impetus behind the complete revision of Corporate Social Reporting, the seminal predecessor to this new text.

The underlying theme of Accounting and Accountability remains the role of corporate social and environmental reporting in meeting the demands for greater corporate social responsibility and accountability. However, transformations in the social climate coupled with developments in critical accounting theory have necessitated a substantial change in context, in particular:

- The theoretical component has been significantly improved, with the adoption of a systems perspective to explore the failings of accounting and economic democracy, and to critically examine alternative organisation-society relationship theories and their implications for accounting and accountability.
- The practical illustrations and extracts have been updated and extended with especial reference to international and environmental developments.
- The links between theory and practice have been enhanced through the discussion and analysis of various theories of social and environmental accounting and the emergent patterns of disclosure.

In advocating corporate social reporting as a practical and ethical alternative to conventional accounting practice, the text presents a stimulating and candid perspective on the changes and challenges within.