Social and Environmental Accounting

Jan qualified as a chartered accountant in New Zealand where she also held her first academic post before moving to the UK to pursue her academic career. Previously Professor of Accounting at the University of Aberdeen, Jan is actively engaged in many aspects of the application of academic research in sustainable development to practice in industry, non-profit and political organisations.

• 1: LAYING FOUNDATIONSEarly reflectionsOn the Facility, Felicity and Morality of Measuring Social Change - Churchman C. WestSocial Accounting - The Way Ahead - A.G. HopwoodOn the Accountability-Based Conceptual Framework of Accounting - Y. Ijiri YThe Social Audit: A political view - C. Medawar CToward a Theory of Corporate Social Accounting - K.V. RamanathanCorporate Social Performance - A New Dimension in Accounting Reports? - D. SolomonsEmployees and EmploymentToward a Theory of Human Resource Value in Formal Organizations - E.G. FlamholtzDisclosure of Information and Collective Bargaining - a Re-Examination - M.H. Cuthbert and A. WhitakerDisclosure of Information About Employees in the Directors′ Report of UK Published Financial Statements: Substantive or symbolic? - R. Day and T. WoodwardThe Natural EnvironmentCorporate Social Accounting and Reporting for the Physical Environment: A critical review and implementation proposal - M. Dierkes and L.E. PrestonAccounting and Ecology: A perspective - J.E. ParkerSetting the Researching AgendaCorporate Social Disclosure Practice: A comparative international analysis - J. Guthrie and L.D. ParkerAn Assessment of the Relationship Between US Corporate Environmental Performance and Disclosure - J.W. RocknessFighting De-Industrialisation: The role of local government social audits", Accounting, Organizations and Society,12(2), (pp123-142) - G. Harte and D.L. OwenAccounting in its Social Context: Towards a history of value added in the United Kingdom - S. Burchell, C. Clubb and A. HopwoodOpening up the IssuesShowing a Strong Front: Corporate social reporting and the ′Business Case′ in Britain, 1914-1919 - J. MaltbyOn Sustainability, the Environment and Management Accounting - M. MilneTowards a Theory of Social Investment: A review essay - D.L. OwenData in Search of a Theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms - A.E. Ullmann2: DEVELOPING THE FIELDMethod and theoryCorporate Social and Environmental Reporting: A review of the literature and a longitudinal study of UK disclosure - R.H. Gray, R. Kouhy and S. LaversContent Analysis of Social, Environmental Reporting: What is new? - J. Guthrie J. and I. AbeysekeraThe Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure - C.K. LindblomThe Public Disclosure of Environmental Performance Information - A Dual Test of Media Agenda Setting Theory and Legitimacy Theory - N. Brown and C. DeeganField WorkA Structuration View on the Initiation of Environmental Reports - N. BuhrThe Greening of Enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organisational change - R.H. Gray, K.J. Bebbington, D. Walters and I. ThomsonManagerial Perceptions of Corporate Social Disclosure: An Irish story - B. O′DwyerSurveyPlaying by the Rules: Ethical criteria at an ethical investment fund - C.J. CowtonCorporate Environmental Performance Indicators: Cost allocation - Boon or Bane? - R.L. BurrittThe Role of Accounting and the Accountant in the Environmental Management System - T.D. Wilmhurst and G.FrostPositivist method and research designEnvironmental Disclosures, Regulatory Costs, and Changes in Firm Value - W.G. Blacconiere and D.M. PattenInvestor Reactions to Corporate Environmental Saints and Sinners: An experimental analysis - C.C.C. Chan and M.J.MilneDeterminants of Corporate Social Responsibility Disclosure - R.W. RobertsIssues in reportingIdeology, the Environment and One World View: A discourse analysis of Noranda′s environmental and sustainable development reports - N. Buhr and S. ReiterDoes Sustainability Reporting Improve Corporate Behaviour? Wrong Question? Right Time? - R.H. GrayTowards Corporate Accountability for Equal Opportunities Performance - C. Adams and G. Harte3. CONTROVERSIES AND CONFLICTSEarly debatesAn Analysis of the Role of Accounting Standards for Enhancing Corporate Governance and Social Responsibility - G.J. BenstonExternal Social Accountability: Adventures in a Maleficent world - L.D. ParkerSocial Accounting as Immanent Legitimation: A Critique of a Technist Ideology - A.G. PuxtySocial Accountability and Universal Pragmatics - A.G. PuxtyFalling Down the Hole in the Middle of the Road: Political quietism in corporate social reporting - A.M. Tinker, C. Lehman and M. NeimarkThe Perspectives of Ecology and FeminismThe Ecological Accountant: From cognito to thinking like a mountain - W.P. BirkinThe Non and Nom of Accounting for (M)other Nature - C. CooperAccounting and Environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability - R.H. GrayOn Valuing Nature - R.D. HinesAccounting and Ecological Crisis - K.T. Maunders and R.L. Burritt Attempting to Make Sense of the PracticeEnvironmental Accounting, Managerialism and Sustainability: Is the planet safe in the hands of business and accounting? - R.H. Gray and K.J. Bebbington Corporate Propaganda: Its implications for accounting and accountability - D.J. CollisonManaging Public Impressions: Environmental disclosures in annual reports - D. Neu, H. Warsame, and K. PedwellTransparent and Caring Corporations? A Study of Sustainability Reports by The Body Shop and Royal Dutch/Shell - S.M. Livesey and K. KearinsAdvancing the critiqueExploring (False) Dualisms for Environmental Accounting Praxis - J. EverettExpertise and the Construction of Relevance: Accountants and the environmental audit - M. Power4: PRACTICES, INITIATIVES AND POSSIBILITIES FOR THE FUTURENew accounts from practiceAn Account of Sustainability: Failure, Success and a Reconception - K.J. Bebbington and R.H. GrayStruggling with the Praxis of Social Accounting: Stakeholders, accountability, audits and procedures - R.H. Gray, C. Dey, D. Owen, R. Evans and S. ZadekAccounting for Biodiversity: A natural inventory of the Eden Valley Nature Reserve - M.J. Jones and J. Matthews New forms of accountsTheorizing Engagement: The potential of a critical dialogic approach - J. Bebbington, J. Brown, B. Frame and I. ThomsonA Discussion of the Political Potential of Social Accounting - C. Cooper, P. Taylor, N. Smith and L. CatchpowleThe Ethical, Social and Environmental reporting-performance portrayal gap - C. AdamsExtending the debate′Environmental′ and ′Sustainability′ Accounting and Reporting in the Public Sector - A. BallSocial and Environmental Reporting in Local Authorities - M. Marcuccio and I. SteccoliniEthics, Communitarianism and Social Accounting - LehmanTeaching Environmental Accounting: A Four-Part Framework - J.A. Lockhart and M.R. MathewsSocial Accounting, Reporting and Auditing: Beyond the rhetoric - D.L. Owen and T. Swift Accounting for the Environment and Sustainability in Lesser Developed Countries: An exploratory note - R.H. Gray and R. KouhyMisery Loves Companies: Rethinking social initiatives by business - J.D. Margolis and J.P. WalshResponding to New IssuesCarbon Trading: Accounting and Reporting Issues - J. Bebbington and C. Larrinaga-GonzálezStakeholder Influence on Corporate Reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry - C. Deegan and C. BlomquistIncreased Stakeholder Dialogue and the Internet: Towards greater corporate accountability or reinforcing capitalist hegemony? - J. Unerman and M. Bennet