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Competing Discourses in Social and Environmental Accounting: an Overview of the Conceptual Landscape

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dc.contributor.author Brown, Judy
dc.contributor.author Fraser, Michael
dc.date.accessioned 2007-11-20T04:21:16Z
dc.date.accessioned 2022-07-05T01:19:26Z
dc.date.available 2007-11-20T04:21:16Z
dc.date.available 2022-07-05T01:19:26Z
dc.date.copyright 2004
dc.date.issued 2004
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18581
dc.description.abstract In recent years there has been a marked resurgence of interest in the areas of corporate social responsibility (CSR) and social and environmental accounting (SEA) among business, Governments, public policymakers, investors, unions, environmentalists and others. While at one level there appears to be widespread agreement that CSR and SEA are worthy topics of attention, different groups have very different understandings of these fields. This article provides a meta-analysis of these differences by comparing three broad approaches to SEA: the business case, stakeholder-accountability and critical theory approaches. It also responds to concerns a number of commentators have expressed regarding the current dominance of 'business case' discourses. While not seeking to impose on readers a 'correct' way of viewing SEA and CSR, exposure to competing perspectives is viewed as one way of challenging us to think more reflectively about the frames available to us and their implications for the social realities we construct, embed or seek to change. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries No. 12 en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.subject Business value en_NZ
dc.subject Corporate responsibility en_NZ
dc.subject Value systems en_NZ
dc.subject Discourse analysis en_NZ
dc.subject Economic value en_NZ
dc.subject Social value en_NZ
dc.title Competing Discourses in Social and Environmental Accounting: an Overview of the Conceptual Landscape en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.marsden 350200 Business and Management en_NZ
vuwschema.subject.marsden 350100 Accounting, Auditing and Accountability en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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