In responding to prior critiques, the paper seeks to re‐examine social accounting as a problem focused, multi‐disciplinary field and explores some of the possible directions the emerging field might take.
The approach taken is a discursive, polemical essay.
The very nature of social accounting as a problem‐based field seems to encourage – even require – that scholars approach the subject with a diversity of disciplinary methodological framings. In this regard, it may be apposite to view the field as an emerging, new trans‐disciplinary field.
As an essay, the paper seeks to stimulate thought and debate but it is ultimately speculative and personal.
The paper continues the reflections upon the nature of social accounting (in the widest sense of the term) and offers some of the ways in which the new journal Sustainability Accounting, Management and Policy Journal, may articulate its purpose. The paper would not presume to usurp the duty of either the community or posterity to determine whether or not this piece has either originality or value.
Gray, R. (2010), "A re‐evaluation of social, environmental and sustainability accounting: An exploration of an emerging trans‐disciplinary field?", Sustainability Accounting, Management and Policy Journal, Vol. 1 No. 1, pp. 11-32. https://doi.org/10.1108/20408021011059205
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