Disclosing new worlds: a role for social and environmental accounting and auditing

Article Abstract:

Predominant social and environmental accounting discourses were found to have been built on inadequate foundations. Utilization of Taylor's communitarian refraction of procedural libertarian and liberal models revealed that such discourses were based on procedural liberal frameworks that restrict the proposals for improvement. It was also noted that such commonly used discourses tend to view the corporation as an accounting entity that can be influenced. The models pointed out that environmental accounting mainly pertains to discussion of how reporting entities influence nature. A democratic model in which language serves as a means to critically emphasize the direction of accounting as an institution in public sphere was proposed. The model involves criteria which can be used in formulating role for social and environmental auditing.

Accounting Methods, Models, Auditing, Environmental aspects, Social accounting

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Ethics and accounting: changes in the research agenda

Article Abstract:

Professional accountants and academic accountants should emphasize the ethical responsibility of accountants. Ethical decisions must be made during conflicts of interests, audits, fee determination, mergers and in those instances when professional decisions merge with personal ones. A code of ethics is only useful when accountants become actively involved in the code.

Ethical aspects

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Recent trends in environment accounting: how green are your accounts?

Article Abstract:

This article examines trends in the attempts of corporations to accurately account for their impact on the environment. Reports from the Institute of Chartered Accountants, increased environmental awareness, and how the financial world accepts responsibility for corporate activity are discussed.

Methods, Economic aspects, Reports, Institute of Chartered Accountants in England and Wales, Ecology

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