CENTRE OF BUSINESS ANALYSIS AND RESEARCH (CoBAR) DIVISION OF BUSINESS & ENTERPRISE UNIVERSITY OF SOUTH AUSTRALIA

نویسندگان

  • Glen Lehman
  • Richard Laughlin
  • Richard Baker
  • Christine Cooper
  • David Cooper
  • Timothy Fogarty
  • Rob Gray
  • Bruce Gurd
  • David Owen
  • Kym Thorne
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.

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تاریخ انتشار 2001