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

dc.contributor.authorBrown, Judy
dc.contributor.authorFrame, Bob
dc.date.accessioned2007-11-20T22:13:40Z
dc.date.accessioned2022-07-05T02:28:55Z
dc.date.available2007-11-20T22:13:40Z
dc.date.available2022-07-05T02:28:55Z
dc.date.copyright2005
dc.date.issued2005
dc.description.abstractThere 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.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/18612
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.relation.ispartofseriesNo. 15en_NZ
dc.relation.ispartofseriesWorking Paperen_NZ
dc.subjectSocial accountingen_NZ
dc.subjectDemocracyen_NZ
dc.subjectDialogicen_NZ
dc.subjectSustainable developmenten_NZ
dc.subjectDemocratisingen_NZ
dc.titleDemocratizing Accounting Technologies: the Potential of the Sustainability Assessment Model (SAM)en_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitCentre for Accounting, Governance and Taxation Researchen_NZ
vuwschema.contributor.unitSchool of Accounting and Commercial Lawen_NZ
vuwschema.subject.anzsrcfor150199 Accounting, Auditing and Accountability not elsewhere classifieden_NZ
vuwschema.subject.anzsrcforV2350199 Accounting, auditing and accountability not elsewhere classifieden_NZ
vuwschema.subject.marsden350100 Accounting, Auditing and Accountabilityen_NZ
vuwschema.subject.marsden360104 Political Theory and Political Philosophyen_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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