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| Author: | Lehman, G. |
| Title: | Disclosing new worlds: A role for social and environmental accounting and auditing |
| Journal: | Accounting, Organizations and Society
1999 : APR, VOl. 24:3, p. 217-241 |
| Index terms: | Accounting theory Environmental accounting Social accounting Liberalism Asia |
| Language: | eng |
| Abstract: | This essay critically analyzes modern social and environmental accounting. First, it is argued that modern social and environmental accounting models have been developed based on procedural liberal frameworks that limit the proposals for reform. Second, environmental and social accounting focuses on the corporation as the accounting entity and mistakenly claims to be able to influence it. |
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