Bibliography for Social Accounting Reporting and Finance BETA

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Adams, Carol A., and Ken J. McPhail. 2004. ‘Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities’. Abacus 40(3):405–35. doi: 10.1111/j.1467-6281.2004.00164.x.

Adams, Carol A., and Glen Whelan. 2009. ‘Conceptualising Future Change in Corporate Sustainability Reporting’. Accounting, Auditing & Accountability Journal 22(1):118–43. doi: 10.1108/09513570910923033.

Adams, Carol, and Yvonne Laing. 2000. ‘How to Research a Company’. Social and Environmental Accountability Journal 20(2):6–11. doi: 10.1080/0969160X.2000.9651636.

Adams, Laura L. n.d. ‘Can We Apply Postcolonial Theory to Central Eurasia?’

Aerts, Walter, Denis Cormier, and Michel Magnan. 2006. ‘Intra-Industry Imitation in Corporate Environmental Reporting: An International Perspective’. Journal of Accounting and Public Policy 25(3):299–331. doi: 10.1016/j.jaccpubpol.2006.03.004.

de Aguiar, Thereza R. S., and Anne Fearfull. 2010. ‘Global Climate Change and Corporate Disclosure: Pedagogical Tools for Critical Accounting?’ Social and Environmental Accountability Journal 30(2):64–79. doi: 10.1080/0969160X.2010.9651824.

Andrew, Jane, and Corinne Cortese. 2011. ‘Accounting for Climate Change and the Self-Regulation of Carbon Disclosures’. Accounting Forum 35(3):130–38. doi: 10.1016/j.accfor.2011.06.006.

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Anon. 2008b. Corporate Responses to Climate Change. Sheffield, UK: Greenleaf Pub. Ltd.

Anon. 2008c. ‘Reporting On Human Rights : Survey Conducted by the Global Reporting InitiativeTM and the Roberts Environmental Center (Claremont McKenna College)’.

Anon. n.d.-a. ‘A Renewed EU Strategy 2011-14 for Corporate Social Responsibility’. Retrieved (http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0681:FIN:EN:PDF).

Anon. n.d.-b. ‘Accountability, Completeness, Credibility and the Audit Expectations Gap’.

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Anon. n.d.-d. ‘ActionAid, Accountability, Learning and Planning System, Alps 2011’.

Anon. n.d.-e. ‘Business & Human Rights : UN Guiding Principles on Business and Human Rights’. Retrieved (http://www.business-humanrights.org/Documents/UNGuidingPrinciples).

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Anon. n.d.-g. ‘Carrots and Sticks – Sustainability Reporting Policies Worldwide - Today’s Best Practice, Tomorrow’s Trends’.

Anon. n.d.-h. ‘Critical Friends: The Emerging Role of Stakeholder Panels in Corporate Governance, Reporting and Assurance’. Retrieved (http://www.accountability.org/about-us/publications/critical-friends.html).

Anon. n.d.-i. ‘Human Rights’. Retrieved (http://www.unglobalcompact.org/Issues/human_rights/).

Anon. n.d.-j. ‘Human Rights Analysis Trends’.

Anon. n.d.-k. ‘Human Rights Impact Assessment: Review of Practice and Guidance for Future Assessments’. Retrieved (http://www.scottishhumanrights.com/hria).

Anon. n.d.-l. ‘International Business Leaders Forum and International Finance Corporation, Guide to Human Rights Impact Assessment and Management’. Retrieved (http://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Guide+to+Human+Rights+Impact+Assessment+and+Management).

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Anon. n.d.-n. ‘ISSUU - Risk&Regulation Financial Crisis Special by CARR’. Retrieved (http://issuu.com/carr/docs/riskregulationfinancialcrisis2008).

Anon. n.d.-o. ‘Lines in the Sand: Lessons in Corporate Accountability from the Barmer to Salaya Pipeline’. Retrieved (http://www.business-humanrights.org/Links/Repository/1004185).

Anon. n.d.-p. ‘Market Failure: The Case for Mandatory Social and Environmental Reporting’.

Anon. n.d.-q. ‘NGO Accountability and Aid Delivery’.

Anon. n.d.-r. ‘NGOs and Corporate Power: Is There a Win-Win Solution?’ Retrieved (http://www.onlineopinion.com.au/view.asp?article=1601).

Anon. n.d.-s. ‘Promotion and Protection of All Human Rights, Civil, Political, Economic Social and Cultural Rights, Including the Right to Development: Protect, Respect & Remedy: A Framework for Business and Human Rights’. Retrieved (http://www.business-humanrights.org/SpecialRepPortal/Home/Protect-Respect-Remedy-Framework).

Anon. n.d.-t. ‘Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe by Heather Lovell, Jan Bebbington, Carlos Larrinaga, Thereza Raquel Sales de Aguiar :: SSRN’. Retrieved (http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2285622).

Anon. n.d.-u. ‘Research Reports | Core’. Retrieved (http://corporate-responsibility.org/publications/research-reports/).

Anon. n.d.-v. ‘Resource Guide to Corporate Human Rights Reporting’.

Anon. n.d.-w. ‘Seeking Legitimacy for New Assurance Forms: The Case of Assurance on Sustainability Reporting by Brendan O’Dwyer, David Owen, Jeffrey Uneman :: SSRN’. Retrieved (http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1742822).

Anon. n.d.-x. ‘Setting the Standard for Corporate Responsibility and Sustainable Development’. Retrieved (http://www.accountability.org/standards/aa1000ses/index.html).

Anon. n.d.-y. ‘Stakeholder Engagement Manual, Vol. 1’. Retrieved (http://www.accountability.org/about-us/publications/the-stakeholder-1.html).

Anon. n.d.-z. ‘Sustainability Reporting - Employment, Social Affairs & Inclusion - European Commission’. Retrieved (http://ec.europa.eu/social/main.jsp?langId=en&catId=89&newsId=1013&furtherNews=yes).

Anon. n.d.-aa. ‘The Attractions of Risk-Based Regulation: Accounting for the Emergence of Risk Ideas in Regulation’.

Anon. n.d.-ab. ‘The Stakeholder Engagement Manual: Volume 2’. Retrieved (http://www.accountability.org/about-us/publications/the-stakeholder.html).

Anon. n.d.-ac. ‘The United Nations Global Compact – Basic Guide: Communications on Progress (COP)’. Retrieved (http://www.unglobalcompact.org/docs/communication_on_progress/Tools_and_Publications/COP_Basic_Guide.pdf).

Ans Kolk. 2009. International Business and Global Climate Change. Abingdon, Oxon: Routledge.

Archel, Pablo, Javier Husillos, Carlos Larrinaga, and Crawford Spence. 2009. ‘Social Disclosure, Legitimacy Theory and the Role of the State’. Accounting, Auditing & Accountability Journal 22(8):1284–1307. doi: 10.1108/09513570910999319.

Ascui, Francisco, and Heather Lovell. 2011. ‘As Frames Collide: Making Sense of Carbon Accounting’. Accounting, Auditing & Accountability Journal 24(8):978–99. doi: 10.1108/09513571111184724.

Ball, Amanda, and Russell Craig. 2010. ‘Using Neo-Institutionalism to Advance Social and Environmental Accounting’. Critical Perspectives on Accounting 21(4):283–93. doi: 10.1016/j.cpa.2009.11.006.

Baron, David P. 2001. ‘Private Politics, Corporate Social Responsibility, and Integrated Strategy’. Journal of Economics <html_ent Glyph="@amp;" Ascii="&"/> Management Strategy 10(1):7–45. doi: 10.1111/j.1430-9134.2001.00007.x.

Bebbington, Jan. 2001. ‘Sustainable Development: A Review of the International Development, Business and Accounting Literature’. Accounting Forum 25(2):128–57. doi: 10.1111/1467-6303.00059.

Bebbington, Jan, Judy Brown, and Bob Frame. 2007. ‘Accounting Technologies and Sustainability Assessment Models’. Ecological Economics 61(2–3):224–36. doi: 10.1016/j.ecolecon.2006.10.021.

Bebbington, Jan, Judy Brown, Bob Frame, and Ian Thomson. 2007. ‘Theorizing Engagement: The Potential of a Critical Dialogic Approach’. Accounting, Auditing & Accountability Journal 20(3):356–81. doi: 10.1108/09513570710748544.

Bebbington, Jan, and Rob Gray. 2001. ‘An Account of Sustainability: Failure, Success and a Reconceptualization’. Critical Perspectives on Accounting 12(5):557–88. doi: 10.1006/cpac.2000.0450.

Bebbington, Jan, Colin Higgins, and Bob Frame. 2009. ‘Initiating Sustainable Development Reporting: Evidence from New Zealand’. Accounting, Auditing & Accountability Journal 22(4):588–625. doi: 10.1108/09513570910955452.

Bebbington, Jan, Elizabeth A. Kirk, and Carlos Larrinaga. 2012. ‘The Production of Normativity: A Comparison of Reporting Regimes in Spain and the UK’. Accounting, Organizations and Society 37(2):78–94. doi: 10.1016/j.aos.2012.01.001.

Bebbington, Jan, and Carlos Larrinaga-González. 2008. ‘Carbon Trading: Accounting and Reporting Issues’. European Accounting Review 17(4):697–717. doi: 10.1080/09638180802489162.

Beck, A. Cornelia, David Campbell, and Philip J. Shrives. 2010a. ‘Content Analysis in Environmental Reporting Research: Enrichment and Rehearsal of the Method in a British–German Context’. The British Accounting Review 42(3):207–22. doi: 10.1016/j.bar.2010.05.002.

Beck, A. Cornelia, David Campbell, and Philip J. Shrives. 2010b. ‘Content Analysis in Environmental Reporting Research: Enrichment and Rehearsal of the Method in a British–German Context’. The British Accounting Review 42(3):207–22. doi: 10.1016/j.bar.2010.05.002.

Benston, George J. 1982a. ‘Accounting and Corporate Accountability’. Accounting, Organizations and Society 7(2):87–105. doi: 10.1016/0361-3682(82)90014-9.

Benston, George J. 1982b. ‘An Analysis of the Role of Accounting Standards for Enhancing Corporate Governance and Social Responsibility’. Journal of Accounting and Public Policy 1(1):5–17. doi: 10.1016/0278-4254(82)90003-5.

Boston, Jonathan, and Frieder Lempp. 2011. ‘Climate Change: Explaining and Solving the Mismatch between Scientific Urgency and Political Inertia’. Accounting, Auditing & Accountability Journal 24(8):1000–1021. doi: 10.1108/09513571111184733.

Bouten, Lies, Patricia Everaert, Luc Van Liedekerke, Lieven De Moor, and Johan Christiaens. 2011. ‘Corporate Social Responsibility Reporting: A Comprehensive Picture?’ Accounting Forum 35(3):187–204. doi: 10.1016/j.accfor.2011.06.007.

Bovens, Mark. 2007. ‘Analysing and Assessing Accountability: A Conceptual Framework’. European Law Journal 13(4):447–68. doi: 10.1111/j.1468-0386.2007.00378.x.

Bowen, Frances, and Bettina Wittneben. 2011. ‘Carbon Accounting: Negotiating Accuracy, Consistency and Certainty across Organisational Fields’. Accounting, Auditing & Accountability Journal 24(8):1022–36. doi: 10.1108/09513571111184742.

Braithwaite, John. 2006. ‘Responsive Regulation and Developing Economies’. World Development 34(5):884–98. doi: 10.1016/j.worlddev.2005.04.021.

Braun, Marcel. 2009. ‘The Evolution of Emissions Trading in the European Union – The Role of Policy Networks, Knowledge and Policy Entrepreneurs’. Accounting, Organizations and Society 34(3–4):469–87. doi: 10.1016/j.aos.2008.06.002.

Brown, Judy. 2009. ‘Democracy, Sustainability and Dialogic Accounting Technologies: Taking Pluralism Seriously’. Critical Perspectives on Accounting 20(3):313–42. doi: 10.1016/j.cpa.2008.08.002.

Brown, Noel, and Craig Deegan. 1998. ‘The Public Disclosure of Environmental Performance Information—a Dual Test of Media Agenda Setting Theory and Legitimacy Theory’. Accounting and Business Research 29(1):21–41. doi: 10.1080/00014788.1998.9729564.

Buckler, Julie A. 2009. ‘What Comes after "Post-Soviet” in Russian Studies?’ PMLA 124(1):251–63. doi: 10.1632/pmla.2009.124.1.251.

Burritt, Roger L., and Stefan Schaltegger. 2010. ‘Sustainability Accounting and Reporting: Fad or Trend?’ Accounting, Auditing & Accountability Journal 23(7):829–46. doi: 10.1108/09513571011080144.

Callon, Michel. 2009. ‘Civilizing Markets: Carbon Trading between in Vitro and in Vivo Experiments’. Accounting, Organizations and Society 34(3–4):535–48. doi: 10.1016/j.aos.2008.04.003.

Collison, David, George Cobb, David Power, and Lorna Stevenson. 2009. ‘FTSE4Good: Exploring Its Implications for Corporate Conduct’. Accounting, Auditing & Accountability Journal 22(1):35–58. doi: 10.1108/09513570910923006.

Cook, Allan. 2009. ‘Emission Rights: From Costless Activity to Market Operations’. Accounting, Organizations and Society 34(3–4):456–68. doi: 10.1016/j.aos.2007.12.001.

Cooper, Stuart M., and David L. Owen. 2007. ‘Corporate Social Reporting and Stakeholder Accountability: The Missing Link’. Accounting, Organizations and Society 32(7–8):649–67. doi: 10.1016/j.aos.2007.02.001.

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Cowan, Stacey, and Craig Deegan. 2011. ‘Corporate Disclosure Reactions to Australia’s First National Emission Reporting Scheme’. Accounting & Finance 51(2):409–36. doi: 10.1111/j.1467-629X.2010.00361.x.

Cowton, Christopher. 1999. ‘Playing by the Rules: Ethical Criteria at an Ethical Investment Fund’. Business Ethics: A European Review 8(1):60–69. doi: 10.1111/1467-8608.00126.

Deegan, Craig. 2002. ‘Introduction: The Legitimising Effect of Social  and Environmental Disclosures – a Theoretical Foundation’. Accounting, Auditing & Accountability Journal 15(3):282–311. doi: 10.1108/09513570210435852.

Donaldson, T., and L. E. Preston. 1995. ‘The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications.’ Academy of Management Review 20(1):65–91. doi: 10.5465/AMR.1995.9503271992.

Drahos, Peter, and John Braithwaite. 2001. ‘The Globalisation of Regulation’. Journal of Political Philosophy 9(1):103–28. doi: 10.1111/1467-9760.00120.

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Freedman, Martin, and Bikki Jaggi. 2005. ‘Global Warming, Commitment to the Kyoto Protocol, and Accounting Disclosures by the Largest Global Public Firms from Polluting Industries’. The International Journal of Accounting 40(3):215–32. doi: 10.1016/j.intacc.2005.06.004.

Freeman, R. Edward, Bidhan Parmar, and Andrew C. Wicks. 2004. ‘Stakeholder Theory and “The Corporate Objective Revisited”’. Organization Science 15(3):364–69.

Friedman, Andrew L., and Samantha Miles. 2001. ‘Socially Responsible Investment and Corporate Social and Environmental Reporting in the UK: An Exploratory Study’. The British Accounting Review 33(4):523–48. doi: 10.1006/bare.2001.0172.

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Gallhofer, Sonja, Jim Haslam, and Sibylle van der Walt. 2011. ‘Accountability and Transparency in Relation to Human Rights: A Critical Perspective Reflecting upon Accounting, Corporate Responsibility and Ways Forward in the Context of Globalisation’. Critical Perspectives on Accounting 22(8):765–80. doi: 10.1016/j.cpa.2011.07.002.

Garvey, Niamh, and Peter Newell. 2005. ‘Corporate Accountability to the Poor? Assessing the Effectiveness of Community-Based Strategies’. Development in Practice 15(3–4):389–404. doi: 10.1080/09614520500075763.

Gasparatos, Alexandros, Mohamed El-Haram, and Malcolm Horner. 2009. ‘The Argument against a Reductionist Approach for Measuring Sustainable Development Performance and the Need for Methodological Pluralism’. Accounting Forum 33(3):245–56. doi: 10.1016/j.accfor.2008.07.006.

Georgakopoulos, Georgios, and Ian Thomson. 2008. ‘Social Reporting, Engagements, Controversies and Conflict in an Arena Context’. Accounting, Auditing & Accountability Journal 21(8):1116–43. doi: 10.1108/09513570810918788.

Gray, Rob. 2002. ‘The Social Accounting Project and Accounting Organizations and Society Privileging Engagement, Imaginings, New Accountings and Pragmatism over Critique?’ Accounting, Organizations and Society 27(7):687–708. doi: 10.1016/S0361-3682(00)00003-9.

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Gray, Rob. 2013. ‘How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting’. Social and Environmental Accountability Journal 33(2):122–23. doi: 10.1080/0969160X.2013.820431.

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Gray, Rob, Jesse Dillard, and Crawford Spence. 2009. ‘Social Accounting Research as If The World Matters’. Public Management Review 11(5):545–73. doi: 10.1080/14719030902798222.

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Lehman, Glen. 2002. ‘Global Accountability and Sustainability: Research Prospects’. Accounting Forum 26(3 & 4):219–32. doi: 10.1111/1467-6303.00087.

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