Democratizing Accounting Technologies: the Potential of the Sustainability Assessment Model (SAM)
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.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 | en_NZ | |
dc.identifier.uri | https://ir.wgtn.ac.nz/handle/123456789/18612 | |
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.anzsrcforV2 | 350199 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 |