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2016 | OriginalPaper | Buchkapitel

Organisational Effectiveness and Social and Environmental Accounting: Through the Past Darkly

verfasst von : Rob Gray, Aideen O’Dochartaigh, Clemence Rannou

Erschienen in: Pioneers of Critical Accounting

Verlag: Palgrave Macmillan UK

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Abstract

Tony Lowe was co-author of one of the first substantive British papers addressing social accounting but he had relatively little to say directly to that emergent field. This was because Lowe saw accounting as a wide, all-embracing, activity at the heart of management control and accountability and his analyses, grounded in systems thinking, came to assume that the broad needs of society and the environment should be seen as no different than the needs of the financial communities. Accounting was for all and, consequently, there was (and is) no need for a separate “social” or “environmental” accounting. This chapter explores what “social accounting” might have become had it followed Lowe’s thinking—and especially that of organisational effectiveness.

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Titel: Organisational Effectiveness and Social and Environmental Accounting: Through the Past Darkly
verfasst von: Rob Gray
Aideen O’Dochartaigh
Clemence Rannou
Verlag: Palgrave Macmillan UK
Buch: Pioneers of Critical Accounting
Print ISBN: 978-1-137-54211-3

Electronic ISBN: 978-1-137-54212-0

Copyright-Jahr: 2016
DOI: https://doi.org/10.1057/978-1-137-54212-0_4