Ethnography has emerged as a potentially valuable empirical means of understanding how and why accounting operates within organisations. However, its use in the accounting literature has not been without controversy. This paper addresses one of the key issues of dispute: the role of critical...

Ethnography has emerged as a potentially valuable empirical means of understanding how and why accounting operates within organisations. However, its use in the accounting literature has not been without controversy. This paper addresses one of the key issues of dispute: the role of critical...

Purpose – The purpose of this paper is to provide an account of the development and implementation of social accounting at the UK fair trade organisation Traidcraft plc. Design/methodology/approach – Using an ethnographic approach, the paper critically reflects on the role of this emerging...

Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims to explore the potential for “silent” or “shadow” social accounting to hold Anglo‐American capitalism to account for its social outcomes relative to other...

Addresses three related, though not entirely congruent, aims. Seeks, first, to initiate moves towards a “normative theory” ‐ a conceptual framework ‐ for the developing of social accounting by organizations. Second, aims inductively to draw out best practice from a range of social...

Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims to explore the potential for “silent” or “shadow” social accounting to hold Anglo-American capitalism to account for its social outcomes relative to other...

Purpose – The purpose of this paper is to provide an account of the development and implementation of social accounting at the UK fair trade organisation Traidcraft plc. Design/methodology/approach – Using an ethnographic approach, the paper critically reflects on the role of this emerging...