ABSTRACT
The objective of the critical accounting project is to facilitate the formulation, implementation and evaluation of a progressive social agenda dedicated to improving the human condition though researching, teaching, studying, practising and applying accounting and accountability systems. Social justice represents the core principle by which accounting and accountability systems are assessed, both in terms of capabilities and possibilities as well as impediments and limitations. At its most fundamental level, sustainability refers to the ability to use a resource so as not to deplete or permanently damage the resource. Sustainability in accounting has emerged as part of what has come to be called 'social accounting'. In accounting, sustainability and corporate responsibility are, at times, used synonymously, the reason being that traditionally accounting has been very closely associated with an individual entity, and one of, if not the, primary responsibilities of the entity is sustainability.
