ABSTRACT

Social accounting as a discipline has challenged the methodology and focus of the larger field of accounting over the last 50 years. More recently it has taken on greater significance for other subjects as well, addressing issues for public policy and management more broadly. These include the issues of the nature of accountability in the contemporary plural state, environmental and societal sustainability, the ethical management and governance of public services and resources, and the creation and sustenance of social capital as an essential element of the modern plural state.

Social Accounting and Public Management brings together for the first time researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management. This book addresses this nexus of all of these issues and disciplines, and through this, makes a contribution to the development of the disciplines of both social accounting and public policy and management.

chapter 1|8 pages

Introduction: Accounting—For the Common Good?

ByAMANDA BALL, STEPHEN P. OSBORNE

part |2 pages

Part I Social Audit and Social Accounting: Cross-Disciplinary Perspectives

chapter 3|13 pages

Participatory Governance and Social Audit in the Third Sector

ByGIULIO CITRONI, SABINA NICOLELLA

chapter 4|14 pages

Budget and Social Capital System Theory: Empirical Research Tools

ByCYNTHIA E. LYNCH, THOMAS D. LYNCH

chapter 5|14 pages

What Is It Worth? Social Accounting for Membership Organisations

ByLAURIE MOOK, FEMIDA HANDY, MEENAZ KASSAM

chapter 6|13 pages

Exploring the Potential of Shadow Accounts in Problematising Institutional Conduct

ByCOLIN DEY, SHONA RUSSELL, IAN THOMSON

part |2 pages

Part II Accountabilities

chapter 8|13 pages

Non-Profi t Organisations, Democratisation, and New Forms of Accountability: A Preliminary Evaluation

ByTACO BRANDSEN, MIRJAN OUDE VRIELINK, THOMAS SCHILLEMANS, AND

chapter 10|14 pages

Reporting for Public Sector Agencies: A Stakeholder Model

ByDAPHNE RIXON, SHEILA ELLWOOD

chapter 11|16 pages

Agencies as Instruments of New Public Management: Models of Accountability in Italy

BySANDRO BRUNELLI, ALESSANDRO GIOSI, SILVIA TESTARMATA

part |2 pages

Part III Social Accounting and Sustainability

chapter 13|14 pages

The Carbon Neutral Public Sector: Governmental Accounting and Action on Climate Change

ByAMANDA BALL, IAN MASON, SUZANA GRUBNIC, PHIL HUGHES, S. JEFF

chapter 15|11 pages

Social and Sustainability Reporting in Italian Local Governments: What Is Not Reported?

ByFEDERICA FARNETI, JAMES GUTHRIE, BENEDETTA SIBONI

chapter 17|12 pages

Prolegomena to Sustainability Reporting: Preventing Premature Closure of Debate Surrounding the Meaning of Sustainability

ByMARIE-ANDRÉE CARON, ALAIN LAPOINTE, AND CORINNE GENDRON

part |2 pages

Part IV Social Accounting, Social Capital, and the Social Economy

part |2 pages

Part V Social Accounting, Accountability, and Ethics

chapter 23|16 pages

An Accreditation Framework for the Indian Third Sector

ByGAURAV PATANKAR, ASHOK JAIN

chapter 25|14 pages

Ethical Audit: Control, Performance, and Review

ByALAN LAWTON, FRÉDÉRIQUE SIX, MICHAEL MACAULAY