haku: @author Hammond, T. / yhteensä: 4
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Tekijä:Arnold, P.
Hammond, T.
Otsikko:The role of accounting in ideological conflict: lessons from the South African divestment movement
Lehti:Accounting, Organizations and Society
1994 : FEB, VOL. 19:2, p. 111-126
Asiasana:SOUTH AFRICA
ACCOUNTING
ROLES
Kieli:eng
Tiivistelmä:Social critiques of accounting have challenged the conventional view of corporate social disclosure as a neutral , technical tool for enhancing corporate social responsibility, and stressed the ideological role accounting plays in legitimating corporate activities. This paper extends the literature on the role of accounting in ideological conflict by examining the ideological role accounting and social disclosure played in the South African divestment debates in the U.S. during the 1970s and 1980s.
SCIMA tietueen numero: 111378
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