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A discussion of the political potential of Social Accounting

A discussion of the political potential of Social Accounting

Cooper, Christine, Taylor, Phil, Smith, Newman and Catchpowle, Lesley (2005) A discussion of the political potential of Social Accounting. Critical Perspectives in Accounting, 16 (7). pp. 951-974. ISSN 1045-2354 (doi:10.1016/j.cpa.2003.09.003)

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Abstract

This paper presents a Social Account of Glasgow students’ experience of working part-time while in full-time education. The Social Account was produced from an analysis of 1735 questionnaires from students in their third year at the three central Glasgow Universities. Aside from presenting a social account, the paper re-evaluates the existing mode of production of Social Accounts. The purpose of this is to add to the various streams of Social and Environmental Accounting and perhaps to point it in a slightly different direction. It argues that Social Accounts should be produced independently of the management of organizations and in order to disrupt current ideological understandings they should be theoretically driven. This paper while applauding the thoughtful and thought provoking work of many Social and Environmental researchers goes over some old arguments and presents an alternative as a means of developing the Social Accounting arena. It proposes that the production of something akin to early social audits aligned to contemporary social struggles and action groups (e.g. trade unions) would promote the potential to create a more equitable society.

Item Type: Article
Uncontrolled Keywords: accounting, social account, trade unions,
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Department / Research Group: Faculty of Business > Department of Accounting & Finance
Faculty of Business > Work & Employment Research Unit
Related URLs:
Last Modified: 14 Oct 2016 09:09
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
URI: http://gala.gre.ac.uk/id/eprint/3478

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