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Wednesday 5th August
9:30-10:30
Session 2 Room 1
by
Glen Lehman
The University of South Australia
This essay critically analyses modern social and environmental accounting. First, I argue that modern social and environmental accounting models have been developed based on procedural liberal frameworks that limit the proposals for reform. Second, social and environmental accounting focuses on the corporation as the accounting entity and mistakenly claims to be able to influence it. In developing another way to think and act about the environmental and social role of accounting, I consider whether modern communitarian thought can enrich the democratic process. The aim is to foster debate and dialogue concerning the role of corporations and their impact on nature. I argue that implicit in communitarian theory is a democratic model through which language acts as a means to critically focus on the direction of accounting as an institution in the public sphere.
Keywords: accountability, authenticity, communitarianism, environmental accounting, liberalism, liberal democratic, social accounting