IDEAS home Printed from https://ideas.repec.org/a/eee/accfor/v38y2014i4p274-277.html
   My bibliography  Save this article

Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting

Author

Listed:
  • Thomson, Ian

Abstract

•Social accounting research: individual successes but collective failure?•How to mobilise intellectual capital accrued through critical and social accounting research.•Reconceptualise social accounting academic as a community of symbolic activists.•Educate! Organise! Agitate!•Ideas for action.

Suggested Citation

  • Thomson, Ian, 2014. "Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 274-277.
  • Handle: RePEc:eee:accfor:v:38:y:2014:i:4:p:274-277
    DOI: 10.1016/j.accfor.2014.05.002
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S015599821400026X
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Maria Joutsenvirta, 2011. "Setting Boundaries for Corporate Social Responsibility: Firm–NGO Relationship as Discursive Legitimation Struggle," Journal of Business Ethics, Springer, vol. 102(1), pages 57-75, August.
    2. David Owen, 2008. "Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 240-267, February.
    3. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    4. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 356-381, June.
    5. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
    6. Lee D. Parker, 2011. "Building Bridges to the Future: Mapping the Territory for Developing Social and Environmental Accountability," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 31(1), pages 7-24, April.
    7. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    8. Jan Bebbington & Ian Thomson, 2007. "Social and Environmental Accounting, Auditing, and Reporting: A Potential Source of Organisational Risk Governance?," Environment and Planning C, , vol. 25(1), pages 38-55, February.
    9. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
    10. Veronika Kneip, 2013. "Protest Campaigns and Corporations: Cooperative Conflicts?," Journal of Business Ethics, Springer, vol. 118(1), pages 189-202, November.
    11. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Contrafatto, M. & Thomson, I. & Monk, E.A., 2015. "Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 117-136.
    2. Thomson, Ian, 2015. "‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 18-22.
    3. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    4. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
    5. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    6. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
    7. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    8. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    9. Brown, Judy & Dillard, Jesse, 2013. "Critical accounting and communicative action: On the limits of consensual deliberation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 176-190.
    10. Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
    11. Roberts, Robin W. & Wallace, Dana M., 2015. "Sustaining diversity in social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 78-87.
    12. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
    13. Parker, Lee D., 2011. "Twenty-one years of social and environmental accountability research: A coming of age," Accounting forum, Elsevier, vol. 35(1), pages 1-10.
    14. Lee, Bill & Cassell, Catherine, 2017. "Facilitative reforms, democratic accountability, social accounting and learning representative initiatives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 24-37.
    15. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
    16. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    17. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    18. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    19. Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
    20. Niamh Brennan & Doris Merkl-Davies & Annika Beelitz, 2013. "Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences," Journal of Business Ethics, Springer, vol. 115(4), pages 665-679, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accfor:v:38:y:2014:i:4:p:274-277. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Nithya Sathishkumar). General contact details of provider: https://www.journals.elsevier.com/accounting-forum .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.