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Introduction to the SAGE major works in social and environmental accounting


Volume 1: Laying foundations
Article titles

1) Early reflections

Churchman C. West (1971) "On the facility, felicity and morality of measuring social change", The Accounting Review, 46(1), January, (pp30-35).

Hopwood A.G. (1978) "Social accounting - the way ahead", in Social Accounting, (London: CIPFA), (pp53-64).

Ijiri Y. (1983) "On the accountability-based conceptual framework of accounting", Journal of Accounting and Public Policy, 2(2) (pp75-81).

Medawar C. (1976) "The social audit: a political view", Accounting, Organizations and Society, 1(4), (pp389-394).

Ramanathan K.V. (1976) "Toward a theory of corporate social accounting", The Accounting Review, 51(3), July, (pp516-528).

Solomons D. (1974) "Corporate social performance - a new dimension in accounting reports?", in Edey H. and B.S. Yamey (eds) Debits, Credits, Finance and Profits, (London: Sweet and Maxwell), (pp131-141).

2) Employees and employment

Flamholtz E.G. (1972) "Toward a theory of human resource value in formal organizations", The Accounting Review, 47(4), October, (pp666-678).

Cuthbert M.H. and A. Whitaker (1977) "Disclosure of information and collective bargaining – a re-examination", Journal of Business Finance and Accounting, 4(3), (pp373-8).

Day R., and T. Woodward (2004) "Disclosure of information about employees in the directors' report of UK published financial statements: substantive or symbolic?", Accounting Forum, 28(1), (pp43-60).

3) The Natural Environment

Dierkes M. and L.E. Preston (1977) "Corporate social accounting and reporting for the physical environment: A critical review and implementation proposal", Accounting, Organizations and Society, 2(1), (pp3-22).

Parker J.E. (1971) "Accounting and ecology: A perspective", Journal of Accountancy, October, (pp41-46).

4) Setting the Researching Agenda

Guthrie J. and L.D. Parker (1990) "Corporate social disclosure practice: a comparative international analysis", Advances in Public Interest Accounting, 3, (pp159-176).

Rockness J.W. (1985) "An assessment of the relationship between US corporate environmental performance and disclosure", Journal of Business Finance and Accounting, 12(3), Autumn, (pp339-354).

Harte G. and D.L. Owen (1987) "Fighting de-industrialisation: The role of local government social audits", Accounting, Organizations and Society,12(2), (pp123-142)

Burchell S., C. Clubb and A. Hopwood (1985) "Accounting in its social context: Towards a history of value added in the United Kingdom", Accounting, Organizations and Society, 10(4), 1985, (pp381-413).

5) Opening up the issues

Maltby J., (2005) "Showing a strong front: Corporate social reporting and the 'Business Case' in Britain, 1914-1919", Accounting Historians Journal, 32, (pp.145-167).

Milne M. (1996) "On sustainability, the environment and management accounting", Management Accounting Research, 7, (pp135-161).

Owen D.L. (1990) "Towards a theory of social investment: A review essay", Accounting, Organizations and Society, 15(3), (pp249-266).

Ullmann A.E. (1985) "Data in search of a theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms", Academy of Management Review,10(3), (pp540-557).

CSEAR_bk-sage-major-works