The social accounting project and Accounting Organizations and Society. Privileging engagement, imaginings, new accountings and pragmatism over critique?

By R. Gray. 2002

947 citations recorded by the source corpus.

Subfields: Management Information Systems, Organizational Behavior and Human Resource Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0dde6ea1fc147109641acabddb73b66e4ce73a6e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Management Information Systems

1. A. Belal
2. David Owen
3. J. Bebbington
4. Shayuti Mohamed Adnan
5. D. Hay
6. C. V. Van Staden
7. V. Beattie
8. Lee D. Parker

In Organizational Behavior and Human Resource Management

1. A. Belal
2. David Owen
3. Jesse F. Dillard
4. J. Bebbington
5. C. V. Van Staden
6. Shayuti Mohamed Adnan
7. D. Hay
8. S. Gallhofer

In Strategy and Management

1. Waris Ali
2. A. Belal
3. J. Frynas
4. Lee D. Parker
5. M. Azim
6. Isabel‐María García‐Sánchez
7. David Owen
8. Zeeshan Mahmood

Citations in the corpus

• The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ Disclosures (2009, background): “Research into social and environmental accounting and associated disclosure has existed and enjoyed varying levels of interest for several decades (Deegan 2002: Gray, 2002: Mathews, 1997).”
• Carbon Trading: Accounting and Reporting Issues (2008, background): “…Gibson (1996) argues that accounting should transcend neoclassical economics and that the question of how to account for pollution allowances seems immaterial given the materiality of the pollution itself (as Gray, 2002, p. 693 put it ‘these are amendments of existing accounting practices’).”
• The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis (2018, methodology): “Gray, R. (2002), “The social accounting project and Accounting Organizations and Society: Privileging engagement, imaginings, new accountings and pragmatism over critique?” Accounting Organizations and Society, Vol.”
• Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study (2012, background): “Several empirical studies have found a positive and significant relationship between CSRD and type of industry (Branco & Rodrigues, 2008; Cowen Linda & Scott, 1987; Gray, 2002; Newson & Deegan, 2002; Parsa & Deng, 2008; Wanderley, Lucian, Farache, & de Sousa Filho, 2008).”
• The Views of Corporate Managers on the Current State of, and Future Prospects for, Social Reporting in Bangladesh: An Engagement Based Study (2007, positive): “It responds to the calls for engagement-based studies in the literature by Gray (2002)”
• Social and environmental reporting in local authorities (2005, background): “…Corporate Social Responsibility (CSR), Sustainability Accounting and SER in the private sector have formed the subject of several studies over the last few decades (see Gray 2002), their meaning and application in the public sector are relatively new, and have been little investigated (Ball 2004).”
• Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value (2015, neutral): “Finally, this study offers a more specific contribution to the literature on attempts to include a wider variety of stakeholders within accounting and reporting systems (Freeman et al., 2010; Gray, 2002; Mook, 2013).”
• Determinants of corporate social disclosure in Spanish local governments (2013, background): “Nevertheless, previous literature about social responsibility mainly focuses on the practices of private corporations (Gray, 2002; Garriga and Melé, 2004; Leeson and Ivers, 2005), whereas its meaning and its implementation in the public sector is a relatively new and much less researched topic…”
• Financial and external reporting research: the broadening corporate governance challenge (2007, background): “These include papers by Mathews (1997, 2003, 2004), Gray (2000,2002), Belal (2002), Berthelot et al. (2003) and Parker (2005b).”
• Accounting and sustainable development: Reflections and propositions (2017, background): “From time to time I would present the ‘classic’ accountability outline (see Gray et al., 1987; 1996) and was surprised by how interested audiences were in accountability. Invariably people I engaged with over this time were also amazed that, as an accountant, I had something to bring to these broade”