Bibliography for Social Accounting Reporting and Finance BETA

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

‘Accountability, Completeness, Credibility and the Audit Expectations Gap’. n.d. http://greenleaf-publishing.com/content/pdfs/jcc14adam.pdf.

‘Accounting for Carbon’. n.d. http://www.accaglobal.org.uk/content/dam/acca/global/PDF-technical/climate-change/rr-122-001.pdf.

‘ActionAid, Accountability, Learning and Planning System, Alps 2011’. n.d. http://www.actionaid.org/sites/files/actionaid/alps2011_aug11.pdf.

Adams, Carol A. 2004. ‘The Ethical, Social and Environmental Reporting-Performance Portrayal Gap’. Accounting, Auditing & Accountability Journal 17 (5): 731–57. https://doi.org/10.1108/09513570410567791.

Adams, Carol A., and Ken J. McPhail. 2004. ‘Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities’. Abacus 40 (3): 405–35. https://doi.org/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. https://doi.org/10.1108/09513570910923033.

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

Adams, Laura L. n.d. ‘Can We Apply Postcolonial Theory to Central Eurasia?’ http://www.academia.edu/474944/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. https://doi.org/10.1016/j.jaccpubpol.2006.03.004.

Aguiar, Thereza R. S. de, and Anne Fearfull. 2010. ‘Global Climate Change and Corporate Disclosure: Pedagogical Tools for Critical Accounting?’ Social and Environmental Accountability Journal 30 (2): 64–79. https://doi.org/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. https://doi.org/10.1016/j.accfor.2011.06.006.

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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/10.1016/j.bar.2010.05.002.

———. 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. https://doi.org/10.1016/j.bar.2010.05.002.

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

———. 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. https://doi.org/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. https://doi.org/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. https://doi.org/10.1016/j.accfor.2011.06.007.

Bovens, Mark. 2007. ‘Analysing and Assessing Accountability: A Conceptual Framework’. European Law Journal 13 (4): 447–68. https://doi.org/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. https://doi.org/10.1108/09513571111184742.

Braithwaite, John. 2006. ‘Responsive Regulation and Developing Economies’. World Development 34 (5): 884–98. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/10.1080/00014788.1998.9729564.

Buckler, Julie A. 2009. ‘What Comes after "Post-Soviet” in Russian Studies?’ PMLA 124 (1): 251–63. https://doi.org/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. https://doi.org/10.1108/09513571011080144.

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

BUSINESS OF CLIMATE CHANGE: CORPORATE RESPONSES TO KYOTO; ED. BY KATHRYN BEGG. n.d. SHEFFIELD: GREENLEAF PUBLISHING.

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

‘Carrots and Sticks – Sustainability Reporting Policies Worldwide - Today’s Best Practice, Tomorrow’s Trends’. n.d. https://www.globalreporting.org/resourcelibrary/Carrots-and-Sticks.pdf.

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. https://doi.org/10.1108/09513570910923006.

Cook, Allan. 2009. ‘Emission Rights: From Costless Activity to Market Operations’. Accounting, Organizations and Society 34 (3–4): 456–68. https://doi.org/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. https://doi.org/10.1016/j.aos.2007.02.001.

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

———. 2008b. Sheffield, UK: Greenleaf Pub. Ltd.

Courville, Sasha. 2003. ‘Social Accountability Audits: Challenging or Defending Democratic Governance?’ Law <html_ent Glyph="@amp;" Ascii="&"/> Policy 25 (3): 269–97. https://doi.org/10.1111/j.1467-9930.2003.00151.x.

Cowan, Stacey, and Craig Deegan. 2011. ‘Corporate Disclosure Reactions to Australia’s First National Emission Reporting Scheme’. Accounting & Finance 51 (2): 409–36. https://doi.org/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. https://doi.org/10.1111/1467-8608.00126.

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

Deegan, Craig. 2002. ‘Introduction: The Legitimising Effect of Social  and Environmental Disclosures – a Theoretical Foundation’. Accounting, Auditing & Accountability Journal 15 (3): 282–311. https://doi.org/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. https://doi.org/10.5465/AMR.1995.9503271992.

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

Ebooks Corporation Limited. 2014. Sustainability Accounting and Accountability. Edited by Jan Bebbington, Jeffrey Unerman, and Brendan O’Dwyer. Second edition. New York, NY: Routledge. http://GLA.eblib.com/patron/FullRecord.aspx?p=1707371.

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. https://doi.org/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. http://ezproxy.lib.gla.ac.uk/login?url=http://go.galegroup.com/ps/i.do?id=GALE%7CA118957400&amp;v=2.1&amp;u=glasuni&amp;it=r&amp;p=EAIM&amp;sw=w&amp;asid=0cd33f3be3e77b2cb843059ace615f42.

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. https://doi.org/10.1006/bare.2001.0172.

Friedman, Milton. 2007. ‘The Social Responsibility of Business Is to Increase Its Profits’. In Corporate Ethics and Corporate Governance, edited by Walther Ch Zimmerli, Markus Holzinger, and Klaus Richter, 173–78. Berlin, Heidelberg: Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-540-70818-6_14.

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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/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. https://doi.org/10.1016/S0361-3682(00)00003-9.

———. 2010. ‘Is Accounting for Sustainability Actually Accounting for Sustainability…and How Would We Know? An Exploration of Narratives of Organisations and the Planet’. Accounting, Organizations and Society 35 (1): 47–62. https://doi.org/10.1016/j.aos.2009.04.006.

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

Gray, Rob and Bebbington, Jan. 2001a. Accounting for the Environment. 2nd ed. London: SAGE Publications.

———. 2001b. Accounting for the Environment. 2nd ed. London: SAGE Publications.

Gray, Rob, Jan Bebbington, and David Collison. 2006. ‘NGOs, Civil Society and Accountability: Making the People Accountable to Capital’. Accounting, Auditing & Accountability Journal 19 (3): 319–48. https://doi.org/10.1108/09513570610670325.

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

Gray, Rob, Reza Kouhy, and Simon Lavers. 1995. ‘Corporate Social and Environmental Reporting: A Review of the literature and a Longitudinal Study of UK Disclosure’. Accounting, Auditing & Accountability Journal 8 (2): 47–77. https://doi.org/10.1108/09513579510146996.

Gray, Rob, Maunders, K. T., and Owen, David. 1987. Corporate Social Reporting: Accounting and Accountability. Englewood Cliffs: Prentice-Hall.

Gray, Rob, Owen, David, and Adams, Carol A. 1996. Accounting & Accountability: Changes and Challenges in Corporate Social and Environmental Reporting. London: Financial Times/Prentice Hall.

Hackston, David, and Markus J. Milne. 1996. ‘Some Determinants of Social and Environmental Disclosures in New Zealand Companies’. Accounting, Auditing & Accountability Journal 9 (1): 77–108. https://doi.org/10.1108/09513579610109987.

Haque, Shamima, and Craig Deegan. 2010. ‘Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia’. Australian Accounting Review 20 (4): 317–33. https://doi.org/10.1111/j.1835-2561.2010.00107.x.

Haynes, Kathryn, and Anne Fearfull. 2008. ‘Exploring Ourselves: Exploiting and Resisting Gendered Identities of Women Academics in Accounting and Management’. Pacific Accounting Review 20 (2): 185–204. https://doi.org/10.1108/01140580810892508.

Hoepner, Andreas G. F., Thereza Raquel Sales Aguiar, and Ravi Majithia. 2013. ‘The Level of Compliance with the International Code of Marketing of Breast-Milk Substitutes: Does It Matter to Stock Markets?’ Journal of Business Ethics, February. https://doi.org/10.1007/s10551-013-1625-2.

Hooks, Jill, and Chris J. van Staden. 2011. ‘Evaluating Environmental Disclosures: The Relationship between Quality and Extent Measures’. The British Accounting Review 43 (3): 200–213. https://doi.org/10.1016/j.bar.2011.06.005.

Hrasky, Sue. 2012. ‘Carbon Footprints and Legitimation Strategies: Symbolism or Action?’ Accounting, Auditing & Accountability Journal 25 (1): 174–98. https://doi.org/10.1108/09513571211191798.

‘Human Rights’. n.d. http://www.unglobalcompact.org/Issues/human_rights/.

‘Human Rights Analysis Trends’. n.d. https://www.globalreporting.org/resourcelibrary/Human_Rights_analysis_trends.pdf.

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

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

‘———’. n.d. http://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Guide+to+Human+Rights+Impact+Assessment+and+Management.

Islam, Muhammad Azizul, and Craig Deegan. 2010. ‘Media Pressures and Corporate Disclosure of Social Responsibility Performance Information: A Study of Two Global Clothing and Sports Retail Companies’. Accounting and Business Research 40 (2): 131–48. https://doi.org/10.1080/00014788.2010.9663388.

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

John Dowling and Jeffrey Pfeffer. n.d. ‘Organizational Legitimacy: Social Values and Organizational Behavior’. The Pacific Sociological Review 18 (1): 122–36. http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/1388226.

Jones, T. M. 1995. ‘Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics.’ Academy of Management Review 20 (2): 404–37. https://doi.org/10.5465/AMR.1995.9507312924.

Joseph, Corina, and Ross Taplin. 2011. ‘The Measurement of Sustainability Disclosure: Abundance versus Occurrence’. Accounting Forum 35 (1): 19–31. https://doi.org/10.1016/j.accfor.2010.11.002.

Koenig-Archibugi, Mathias. 2004. ‘Transnational Corporations and Public Accountability’. Government and Opposition 39 (2): 234–59. https://doi.org/10.1111/j.1477-7053.2004.00122.x.

Kreander, Niklas, Ken McPhail, and David Molyneaux. 2004. ‘God’s Fund Managers: A Critical Study of Stock Market Investment Practices of the Church of England and UK Methodists’. Accounting, Auditing & Accountability Journal 17 (3): 408–41. https://doi.org/10.1108/09513570410545803.

Lamberton, Geoff. 2005. ‘Sustainability Accounting—a Brief History and Conceptual Framework’. Accounting Forum 29 (1): 7–26. https://doi.org/10.1016/j.accfor.2004.11.001.

Larrinaga, Carlos, Francisco Carrasco, Carmen Correa, Fernando Llena, and José Moneva. 2002. ‘Accountability and Accounting Regulation: The Case of the Spanish Environmental Disclosure Standard’. European Accounting Review 11 (4): 723–40. https://doi.org/10.1080/0963818022000001000.

Laufer, William S. 2003. ‘Social Accountability and Corporate Greenwashing’. Journal of Business Ethics 43 (3): 253–61. https://doi.org/10.1023/A:1022962719299.

Lee, Bill, and Catherine Cassell. 2008. ‘Employee and Social Reporting as a War of Position and the Union Learning Representative Initiative in the UK’. Accounting Forum 32 (4): 276–87. https://doi.org/10.1016/j.accfor.2008.05.001.

Lehman, Glen. 1999. ‘Disclosing New Worlds: A Role for Social and Environmental Accounting and Auditing’. Accounting, Organizations and Society 24 (3): 217–41. https://doi.org/10.1016/S0361-3682(98)00044-0.

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

———. 2007. ‘The Accountability of NGOs in Civil Society and Its Public Spheres’. Critical Perspectives on Accounting 18 (6): 645–69. https://doi.org/10.1016/j.cpa.2006.04.002.

Levitt, Theodore. 9AD. ‘The Dangers of Social Responsibility’. Harvard Business Review 36 (5). http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&amp;db=buh&amp;AN=6770474&amp;site=ehost-live.

Lindkvist, Lars, and Sue Llewellyn. 2003. ‘Accountability, Responsibility and Organization’. Scandinavian Journal of Management 19 (2): 251–73. https://doi.org/10.1016/S0956-5221(02)00027-1.

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

Lodhia, Sumit, and Nigel Martin. 2012. ‘Stakeholder Responses to the National Greenhouse and Energy Reporting Act: An Agenda Setting Perspective’. Accounting, Auditing & Accountability Journal 25 (1): 126–45. https://doi.org/10.1108/09513571211191770.

Malmborg, Fredrik von, and Peter A Strachan. 2005. ‘Climate Policy, Ecological Modernization and the UK Emission Trading Scheme’. European Environment 15 (3): 143–60. https://doi.org/10.1002/eet.384.

‘Market Failure: The Case for Mandatory Social and Environmental Reporting’. n.d. http://www.hapinternational.org/pool/files/doanepaper1.pdf.

Mashaw, Jerry Louise. 2006. ‘Accountability and Institutional Design: Some Thoughts on the Grammar of Governance’. Yale Law School. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=924879.

Mashaw, J.L. 2006. ‘Accountability and Institutional Design: Some Thoughts on the Grammar of Governance.’ In Public Accountability: Designs, Dilemmas and Experiences, Cambridge studies in law and society:115–56. Cambridge: Cambridge University Press.

McNicholas, Patty, and Carolyn Windsor. 2011. ‘Can the Financialised Atmosphere Be Effectively Regulated and Accounted For?’ Accounting, Auditing & Accountability Journal 24 (8): 1071–96. https://doi.org/10.1108/09613671111184760.

McWilliams, A., and D. Siegel. 2001. ‘Corporate Social Responsibility: Strategic Implications.’ Academy of Management Review 26 (1): 117–27. https://doi.org/10.5465/AMR.2001.4011987.

McWilliams, Abagail, Donald S. Siegel, and Patrick M. Wright. 2006. ‘Corporate Social Responsibility: Strategic Implications.’ Journal of Management Studies 43 (1): 1–18. https://doi.org/10.1111/j.1467-6486.2006.00580.x.

Messner, Martin. 2009. ‘The Limits of Accountability’. Accounting, Organizations and Society 34 (8): 918–38. https://doi.org/10.1016/j.aos.2009.07.003.

Milne, Markus J., and Ralph W. Adler. 1999. ‘Exploring the Reliability of Social and Environmental Disclosures Content Analysis’. Accounting, Auditing & Accountability Journal 12 (2): 237–56. https://doi.org/10.1108/09513579910270138.

Moneva, José M., Pablo Archel, and Carmen Correa. 2006. ‘GRI and the Camouflaging of Corporate Unsustainability’. Accounting Forum 30 (2): 121–37. https://doi.org/10.1016/j.accfor.2006.02.001.

Muchlinski, Peter. 2003. ‘Human Rights, Social Responsibility and the Regulation of International Business: The Development of International Standards by Intergovernmental Organisations’. Non-State Actors and International Law 3 (1): 123–52. https://doi.org/10.1163/156771203322428412.

Muchlinski, Peter T. 2001. ‘Human Rights and Multinationals: Is There a Problem?’ International Affairs 77 (1): 31–48. https://doi.org/10.1111/1468-2346.00176.

Neu, Dean. 2000. ‘Accounting and Accountability Relations: Colonization, Genocide and Canada’s First Nations’. Accounting, Auditing & Accountability Journal 13 (3): 268–88. https://doi.org/10.1108/09513570010334126.

NEWELL, PETER. 2005. ‘Citizenship, Accountability and Community: The Limits of the CSR Agenda’. International Affairs 81 (3): 541–57. https://doi.org/10.1111/j.1468-2346.2005.00468.x.

‘NGO Accountability and Aid Delivery’. n.d. http://www.accaglobal.co.uk/content/dam/acca/global/PDF-technical/sustainability-reporting/rr-110-001.pdf.

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

O’Dwyer, Brendan. 2001. ‘The Legitimacy of Accountants’ Participation in Social and Ethical Accounting, Auditing and Reporting’. Business Ethics: A European Review 10 (1): 27–39. https://doi.org/10.1111/1467-8608.00209.

———. 2005. ‘Stakeholder Democracy: Challenges and Contributions from Social Accounting’. Business Ethics: A European Review 14 (1): 28–41. https://doi.org/10.1111/j.1467-8608.2005.00384.x.

O’Dwyer, Brendan, and Jeffrey Unerman. 2008. ‘The Paradox of Greater NGO Accountability: A Case Study of Amnesty Ireland’. Accounting, Organizations and Society 33 (7–8): 801–24. https://doi.org/10.1016/j.aos.2008.02.002.

Owen, David. 2008. ‘Chronicles of Wasted Time?: A Personal Reflection on the Current State of, and Future Prospects for, Social and Environmental Accounting Research’. Accounting, Auditing & Accountability Journal 21 (2): 240–67. https://doi.org/10.1108/09513570810854428.

Owen, David L., Tracey A. Swift, Christopher Humphrey, and Mary Bowerman. 2000. ‘The New Social Audits: Accountability, Managerial Capture or the Agenda of Social Champions?’ European Accounting Review 9 (1): 81–98. https://doi.org/10.1080/096381800407950.

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