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The new social audits: accountability, managerial capture or the agenda of social champions?

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  • David Owen
  • Tracey Swift
  • Christopher Humphrey
  • Mary Bowerman

Abstract

Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical and environmental audit arena, together with an extensive review of recent literature in the area, this paper offers a critical appraisal of current developments in the newly revitalized social audit movement. We particularly question whether in their enthusiasm for bringing social audit into the mainstream of current business thinking its advocates risk compromising the democratic ideals of the founding fathers of the movement. A particular concern raised is that without real change in corporate governance structures, social audit could become monopolized by consultants and/or corporate management and hence amount to little more than a skilfully controlled public relations exercise.

Suggested Citation

  • David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman, 2000. "The new social audits: accountability, managerial capture or the agenda of social champions?," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 81-98.
    • Handle: RePEc:taf:euract:v:9:y:2000:i:1:p:81-98
    DOI: 10.1080/096381800407950
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    References listed on IDEAS

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    1. Medawar, Charles, 1976. "The social audit: A political view," Accounting, Organizations and Society, Elsevier, vol. 1(4), pages 389-394, October.
    2. Amanda Ball & David L. Owen & Rob Gray, 2000. "External transparency or internal capture? The role of third‐party statements in adding value to corporate environmental reports1," Business Strategy and the Environment, Wiley Blackwell, vol. 9(1), pages 1-23, January.
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    4. Power, Michael, 1997. "Expertise and the construction of relevance: Accountants and environmental audit," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 123-146, February.
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    7. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.
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