CENTRE OF BUSINESS ANALYSIS AND RESEARCH (CoBAR) DIVISION OF BUSINESS & ENTERPRISE UNIVERSITY OF SOUTH AUSTRALIA
نویسندگان
چکیده
This article encourages accountants to consider their role in the debates concerning social and environmental accounting. It outlines a placement ethic which provides a framework to explore various schools of thought on social and environmental accounting. A placement ethic uses ideas central to Habermas and Rawls to provide a continuum model to explore whether an arbitrated political consensus concerning social and environmental accounting is a possibility. It also advances some ideas to overcome the procedural limitations of the Rawls–Habermas debate that have been used by accounting reformers. In this context, it is possible to move beyond the usual deadlock between procedure and critique to combine insights from different traditions to construct new critical and democratic social and environmental pathways.
منابع مشابه
CENTRE OF BUSINESS ANALYSIS AND RESEARCH (CoBAR) DIVISION OF BUSINESS & ENTERPRISE UNIVERSITY OF SOUTH AUSTRALIA
The Working Paper Series is intended to make available the preliminary results of current research within CoBAR, in the areas of accounting, finance, information systems and business. Feedback to the authors is encouraged and welcomed in order to assist their research activity. Views expressed in the papers are those of the authors and not necessarily those of CoBAR or the University of South A...
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