Classifying current social responsibility accounting methods for assisting a dialogue between business and society
AbstractPurpose – The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model. Design/methodology/approach – The various social and environmental accounting methods are classified and discussed on the basis of various criteria such as the types of accounting principles and the content and information units utilized. Findings – Current social and environmental accounting methods utilize different criteria, measurement units and principles, a fact that makes the information provided ambiguous and problematic for a reliable business-society dialogue under a common and understandable context. A new classification is presented based on specific criteria in the prospect of developing a new accounting model. Research limitations/implications – The proposed new classification aiming to develop a new accounting model is a theoretical proposition which should be validated and tested in practice with a series of case studies before it can be recommended as an alternative to current accounting methods. Originality/value – The paper attempts to highlight the drawbacks of the current social and environmental accounting methods and proposes a new classification for the development of a new accounting model.
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Bibliographic InfoArticle provided by Emerald Group Publishing in its journal Social Responsibility Journal.
Volume (Year): 6 (2010)
Issue (Month): 4 (November)
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Web page: http://www.emeraldinsight.com
Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
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