Abstracts » Business

Ecological modernization and the limits of environmental accounting?

Article Abstract:

A discussion of how the discourse of ecological modernization may ultimately prove limiting is presented. Emphasizing win-win solutions is popular, and environmental accounting (EA) literature attracts many ecological modernization ideas amid which EA research is strategically placed. Critical commentary is presented proposing that EA has an ideological effect that ignores the intersection of the ecological and social realms and effectively reinforces the status quo, distracting researchers from asking questions about how EA may perpetuate social inequality and exploitation.

Forecasts, trends, outlooks, Engineering Services, Environmental Engineering, Usage, Environmental aspects, Business reports, Environmental auditing

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Banal accounts: subaltern voices

Article Abstract:

The author argues that the institutionalization of accounting has contributed to a partisan and unoriginal approach to accounting research. He posits that accounting scholarship, due to its social location, provides an opportunity for eliminating the insularity of accounting research, thereby improving its relevance.

Science & research, Accounting Methods, Public affairs, Research, Study and teaching, Business research, Knowledge

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Positive accounting theory: a pragmatic assessment

Article Abstract:

Positive accounting theory (PAT) will not contribute to the improvement of the human condition. PAT is a useful tool for beginning auditors working on the audit planning process, but an unintended consequence of PAT might be to reinforce unequal social relationships.

Analysis, Auditing

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