Social accounting's emancipatory potential: A Gramscian critique
Tài liệu tham khảo
Abercrombie N, Hill S, Turner BS. The Dominant Ideology Thesis. London: George, Allen and Unwin; 1980.
Adams, 2002, Internal organisational factors influencing corporate, social and ethical reporting: beyond current theorising, Audit Account Accountability J, 15, 223, 10.1108/09513570210418905
Adams, 2004, The ethical, social and environmental reporting-performance gap, Account Audit Accountability J, 17, 731, 10.1108/09513570410567791
Bakan, 2004
Bebbington, 1997, Engagement, education and sustainability: a review essay on environmental accounting, Account Audit Accountability J, 10, 365, 10.1108/09513579710178115
Bebbington, 2001, An account of sustainability: failure, success and a reconceptualization, Crit Perspect Account, 12, 557, 10.1006/cpac.2000.0450
Beder, 2001, Global spin
Blackburn R. Finance and the fourth dimension. New Left Review no. 39; 2006.
Bocock, 1986
Buhr, 1998, Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge, Account Audit Accountability J, 11, 163, 10.1108/09513579810215455
Buhr, 2002, A structuration view on the initiation of environmental reports, Crit Perspect Account, 13, 17, 10.1016/S1045-2354(00)90441-6
Christian Aid. Behind the mask: the real face of corporate social responsibility; 2004. http://www.christianaid.org.uk/.
Collin, 2002, Corporate (anti)social (ir)responsibility: transnational tobacco companies and the subversion of global health policy, Global Soc Policy, 2, 354
Collison, 2003, Corporate propaganda: its implications for accounting and accountability, Account Audit Accountability J, 16, 853, 10.1108/09513570310505989
Cooper, 1992, The non and nom of accounting for (M)other nature, Account Audit Accountability J, 5, 16
Cooper, 1995, Ideology, hegemony and accounting discourse: a case study of the National Union of Journalists, Crit Perspect Account, 6, 175, 10.1006/cpac.1995.1019
Cooper, 2002, Critical accounting in Scotland, Crit Perspect Account, 13, 451, 10.1006/cpac.2002.0544
Cooper, 2005, A discussion of the political potential of Social Accounting, Crit Perspect Account, 16, 951, 10.1016/j.cpa.2003.09.003
Cooper, 1984, The value of corporate accounting reports: an argument for the political economy of accounting, Account Org Soc, 9, 207, 10.1016/0361-3682(84)90008-4
Day, 2004, Disclosure of information about employee in the Directors’ report of UK published financial statements: substantive or symbolic?, Account Forum, 28, 43, 10.1016/j.accfor.2004.04.003
Deegan, 2002, The legitimising effect of social and environmental disclosures: a theoretical foundation, Audit Account Accountability J, 15, 282, 10.1108/09513570210435852
Deegan, 2004, Environmental disclosure and share prices—a discussion about efforts to study this relationship, Account Forum, 28, 87, 10.1016/j.accfor.2004.04.007
Dey, 1995, Towards social information systems and bookkeeping: a note on developing the mechanisms for social accounting and audit, J Appl Account Res, 2, 33
Dyer, 2006, Watchdog gives spoof awards for aggressive marketing of drugs, Br Med J, 1050, 10.1136/bmj.332.7549.1050-a
Everett, 2004, Exploring (false) dualisms for environmental accounting praxis, Crit Perspect Account, 15, 1061, 10.1016/S1045-2354(02)00207-1
Fayers, 1998, Environmental reporting and changing corporate environmental performance, Account Forum, 22, 74
Fineman, 1996, Emotional subtexts in corporate greening, Organ Stud, 17/3, 479, 10.1177/017084069601700306
Fineman, 1997, Constructing the green manager, Br J Manage, 8/1, 31, 10.1111/1467-8551.00037
Fineman, 1996, Green stakeholders: industry interpretations and response, J Manage Stud, 33/6, 715, 10.1111/j.1467-6486.1996.tb00169.x
Freedman, 1995, Disclosure of environmental cleanup costs: the impact of the superfund act, Adv Public Interest Account, 6, 163
Freedman, 2002, Environmental disclosure by companies involved in initial public offerings, Account Audit Accountability J, 15, 94, 10.1108/09513570210418914
Friends of the Earth. Facing the challenge—the other shell report; 2002. Available from http://www.foe.co.uk/campaigns/corporates/case_studies/index.html.
Friends of the Earth. Behind the shine—the other shell report; 2004. Available from http://www.foe.co.uk/campaigns/corporates/case_studies/index.html.
Friends of the Earth. Lessons not learned—the other shell report; 2005. Available from http://www.foe.co.uk/campaigns/corporates/case_studies/index.html.
Friends of the Earth. Broken promises; 2006. Available from http://www.foe.co.uk/campaigns/corporates/case_studies/index.html.
Gallhofer, 1997, The direction of green accounting policy: critical reflections, Account Audit Accountability J, 10, 148, 10.1108/09513579710166703
Gallhofer, 2005
Gramsci, 1971
Gray, 1995, Corporate Social and Environmental reporting: a review of the literature and a longitudinal study of UK disclosure, Audit Account Accountability J, 8, 47, 10.1108/09513579510146996
Gray, 2000, Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment, Int J Audit, 4, 247, 10.1111/1099-1123.00316
Gray, 2002, The social accounting project and accounting, organizations and society: privileging engagement, imaginings, new accountings and pragmatism over critique?, Account Org Soc, 27, 687, 10.1016/S0361-3682(00)00003-9
Gray RH. Taking a long view on what we know about social and environmental accountability and reporting: of Don Quixote, Placebos and Capitalism. Electron J Radic Org Theory 2005 [forthcoming].
Gray, 2002, Sustainability reporting: who's kidding whom?, Charter Account J N Z, 81, 66
Gray, 2004, Towards reporting on the triple bottom line: mirages, methods and myths, 70
Gray, 1987
Gray, 1996
Gray, 1997, Struggling with the praxis of social accounting: stakeholders, accountability, audits and procedures, Account Audit Accountability J, 10, 325, 10.1108/09513579710178106
Gunningham, 1995, Environment, self-regulation, and the chemical industry: assessing responsible care, Law Policy, 17, 57, 10.1111/j.1467-9930.1995.tb00139.x
Hines, 1988, Financial accounting: in communicating reality, we construct reality, Account Organ Soc, 13, 251, 10.1016/0361-3682(88)90003-7
King, 2000, Industry self-regulation without sanctions: the chemical industry's responsible care program, Acad Manage J, 43, 698, 10.2307/1556362
Kingsnorth, 2003
Klein, 2000
Laclau, 2000, Identity and hegemony: the role of universality in the constitution of political logics, 44
Laclau, 2005
Lehman, 1999, Disclosing new worlds: a role for social and environmental accounting and auditing, Account Organ Soc, 24, 217, 10.1016/S0361-3682(98)00044-0
Lehman, 2001, Reclaiming the public sphere: problems and prospects for corporate social and environmental accounting, Crit Perspect Account, 12, 713, 10.1006/cpac.2001.0476
Lehman, 2002, Global accountability and sustainability: research prospects, Account Forum, 219, 10.1111/1467-6303.00087
Levy, 1997, Environmental management as political sustainability, Organ Environ, 10, 126, 10.1177/0921810697102002
Levy, 2005, Business and the evolution of the climate regime: the dynamics of corporate strategies, 74
Levy, 2003, vol. 40 no. 4
Levy, 2002, Business strategy and international environmental governance: toward a Neo-Gramscian synthesis, Global Environ Polit, 2, 84, 10.1162/152638002320980632
Levy, 2005
Levy DL, Alvesson M, Willmott H. Critical approaches to strategic management. In: Alvesson M, Willmott H, editors. Studying management critically. California; 2003. p. 92–110.
Livesey, 2001, Eco-identity as discursive struggle: royal Dutch/Shell, Brent Spar, and Nigeria, J Bus Commun, 38, 58, 10.1177/002194360103800105
Livesey, 2002, Global warming wars: rhetorical and discourse analytic approaches to ExxonMobil's corporate public discourse, J Bus Commun, 39, 117, 10.1177/002194360203900106
Livesey, 2002, The discourse of the middle ground: citizen shell commits to sustainable development, Manage Commun Quart, 15, 313, 10.1177/0893318902153001
Livesey, 2002, Transparent and caring corporations? A study of sustainability reports by the body shop and royal Dutch/Shell, Organ Environ, 15, 233, 10.1177/1086026602153001
Milne MJ, Tregidga H, Walton S. Actions not words: companies “doing sustainability” in New Zealand? In: Paper presented at Centre for Management, University of St. Andrews, September 2005.
Milne, 2006, Creating adventures in Wonderland? The journey metaphor and environmental sustainability, Organization, 13, 801, 10.1177/1350508406068506
Monbiot, 2000
Monbiot, 2006
Moneva, 2006, GRI and the camouflaging of corporate sustainability, Account Forum, 30, 121, 10.1016/j.accfor.2006.02.001
Moore, 2002
O’Dwyer, 2002, Managerial perceptions of corporate social disclosure, Account Audit Accountability J, 15, 106
O’Dwyer, 2003, Conceptions of corporate social responsibility: the nature of managerial capture, Account Audit Accountability J, 16, 523, 10.1108/09513570310492290
Owen, 2000, The new social audits: accountability, managerial capture or the agenda of social champions?, Eur Account Rev, 9, 81, 10.1080/096381800407950
Owen, 2001, Questioning the role of stakeholder engagement in social and ethical accounting, auditing and reporting, Account Forum, 25, 264, 10.1111/1467-6303.00066
Palast, 2002
Pilger, 2003
Pilger, 2006
Porritt, 2005
Puxty, 1986, Social accounting as immanent legitimation: a critique of a technicist ideology, Adv Public Interest Account, 1, 95
Puxty, 1991, Social accountability and universal pragmatics, Adv Public Interest Account, 4, 35
Said, 1994
Salamini, 1981
Shenkin M. Accountability and sub-politics. Unpublished PhD thesis. Scotland: University of Strathclyde; 2005.
Shenkin, 2007, Accountability through activism: learning from Bourdieu, Account Audit Accountability J, 20, 297, 10.1108/09513570710741037
Spence C. Social and environmental reporting and the construction of Myth. In: Paper presented at the 2005 CSEAR summer school, St Andrews, Scotland, September 3–5, 2005
Spence, 2007
Thomson, 2005, Social and environmental reporting in the UK: a pedagogic evaluation, Crit Perspect Account, 16, 507, 10.1016/j.cpa.2003.06.003
Thornton, 2005, General deterrence and corporate environmental behavior, Law Policy, 27, 262, 10.1111/j.1467-9930.2005.00200.x
Tinker, 1991, Falling down the hole in the middle of the road: political quietism in corporate social reporting, Account Audit Accountability J, 4, 28
Tregidga, 2006, From sustainable management to sustainable development: a longitudinal analysis of a leading New Zealand environmental reporter, Bus Strat Environ, 15, 219, 10.1002/bse.534
Unerman, 2004, Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?, Account Organ Soc, 29, 685, 10.1016/j.aos.2003.10.009
Walley, 1994, It's not easy being green, Harvard Business Rev, 46