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Democratizing Accounting Technologies: the Potential of the Sustainability Assessment Model (SAM)

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dc.contributor.author Brown, Judy
dc.contributor.author Frame, Bob
dc.date.accessioned 2007-11-20T22:13:40Z
dc.date.accessioned 2022-07-05T02:28:55Z
dc.date.available 2007-11-20T22:13:40Z
dc.date.available 2022-07-05T02:28:55Z
dc.date.copyright 2005
dc.date.issued 2005
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18612
dc.description.abstract There is widespread recognition both in and outside of the accounting discipline of the need for 'accountings' that facilitate more participatory forms of decision-making and accountability. This is particularly evident in the social and environmental accounting literature, which has long sought to take pluralism seriously. Theoretically, these calls are embedded in the democratic rather than capitalist traditions of neo-liberal Western societies. This article draws on the work of ecological economist Peter Söderbaum to argue the case for a 'positional' approach to decision-modelling. It also builds on Baxter, Bebbington, Cutteridge & Harvey (2003) to illustrate how this approach could be operationalised through development of the sustainability assessment model (SAM). 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. 15 en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.subject Social accounting en_NZ
dc.subject Democracy en_NZ
dc.subject Dialogic en_NZ
dc.subject Sustainable development en_NZ
dc.subject Democratising en_NZ
dc.title Democratizing Accounting Technologies: the Potential of the Sustainability Assessment Model (SAM) 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 350100 Accounting, Auditing and Accountability en_NZ
vuwschema.subject.marsden 360104 Political Theory and Political Philosophy 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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