Agonizing over engagement: SEA and the “death of environmentalism” debates

J Brown, J Dillard - Critical Perspectives on Accounting, 2013 - Elsevier
Social and environmental accounting (SEA) is currently going through a period of critical self-
analysis. Fundamental questions are being raised about how SEA should be defined, who …

Cargo cult science and the death of politics: A critical review of social and environmental accounting research

C Spence, J Husillos, C Correa-Ruiz - Critical perspectives on accounting, 2010 - Elsevier
We present here an extensive literature review delineating the main theoretical parameters
that have shaped the discursive field of Social Accounting/Social and Environmental …

Critical dialogical accountability: From accounting-based accountability to accountability-based accounting

J Dillard, E Vinnari - Critical Perspectives on Accounting, 2019 - Elsevier
Society is demanding that its institutions be accountable for more than economic
performance. However, much research in the social and environmental accounting (SEA) …

Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet

R Gray - Accounting, organizations and society, 2010 - Elsevier
The emergence of sustainable development as the complex notion through which social and
environmental issues must be addressed–whether at policy, personal or organisational …

'But does sustainability need capitalism or an integrated report'a commentary on 'The International Integrated Reporting Council: A story of failure'by Flower, J.

I Thomson - Critical perspectives on accounting, 2015 - Elsevier
This commentary analyses the paper by John Flower that critiques the sustainability of the
IIRC proposed framework for Integrated Reporting. This commentary largely supports the …

Accounts of nature and the nature of accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting

S Russell, MJ Milne, C Dey - Accounting, Auditing & Accountability …, 2017 - emerald.com
Purpose The purpose of this paper is to review and synthesise academic research in
environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink …

Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously

J Brown - Critical perspectives on accounting, 2009 - Elsevier
There is wide-ranging recognition of the need for “new accountings” that foster democracy
and facilitate more participatory forms of social organization. This is particularly evident in …

Theorizing engagement: the potential of a critical dialogic approach

J Bebbington, J Brown, B Frame… - Accounting, Auditing & …, 2007 - emerald.com
Purpose–The purpose of this paper is to contribute to discussions about engagement in
social and environmental accounting, drawing on dialogic theory and philosophy. A dialogic …

Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting

R Gray, D Owen, C Adams - … , environmental performance and …, 2009 - emerald.com
This chapter is a speculative examination of the way in which theory is used in the social
accounting literature. It is intended as an initial guide for those approaching the area for the …

Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability

M Baker, R Gray, S Schaltegger - Accounting, Auditing & …, 2023 - emerald.com
Purpose This article explores and contrasts the views of two influential research projects
within the social and environmental accounting space. Both projects advocate for …