What is it about?
Explaining the whether accounting is only interested in pursuing its own goals or have the interest of the firm at heart from a social responsibility perspective
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Why is it important?
Accounting is the language of business. In a world where social responsibility has become critical for long term business sustainability it is important to understand how the language of business promotes this idea.
Perspectives
Accounting is the driving force to report on what the business has achieved. Does this driving force only promote its own agenda or portray an image of social responsibility. Where much has been written about social responsibility, our paper takes a unique view at the role of accounting in achieving this.
Dr Vida Lucia Botes
University of Waikato
Read the Original
This page is a summary of: Does accounting construct the identity of firms as purely self-interested or as socially responsible?, Meditari Accountancy Research, November 2013, Emerald,
DOI: 10.1108/medar-09-2012-0030.
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