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What's new about New accounts? Assessing change proposals for social and environmental accounting

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  • Allen, Brennan G.

Abstract

This paper considers recent calls to rejuvenate social and environmental accounting, particularly Gray, Brennan, and Malpas (2014). They see the history of SEA as one of few successes and many failures, warranting radical change. Others consider change-potentials of SEA as under-recognised. SEA faces a conundrum: has it failed? If so, why? And what to do now? I find SEA has contributed to its own ills, and that change-potentials of accounting remain under-explored. I suggest tensions between SEA and accounting may be ameliorated by revisioning the relationship. Migration outside the orbit of accounting without doing so invites unintended consequences.

Suggested Citation

  • Allen, Brennan G., 2014. "What's new about New accounts? Assessing change proposals for social and environmental accounting," Accounting forum, Elsevier, vol. 38(4), pages 278-287.
    • Handle: RePEc:eee:accfor:v:38:y:2014:i:4:p:278-287
    DOI: 10.1016/j.accfor.2014.03.001
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    References listed on IDEAS

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    1. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
    2. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
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    Cited by:

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