ABSTRACT

The aim of this book was to address the nexus of issues and disciplines relevant to our growing knowledge of social accounting, and thereby to contribute to the development of both social accounting and public management. It brings together for the fi rst time researchers from a wide range of disciplines, including accounting, economics, management, political science, and sociology. This cross-disciplinary focus makes a unique contribution to the body of knowledge in this fi eld. This is important because accounting, accountability, and social accounting are of growing importance for a number of disciplines and they in turn have unique perspectives on this topic. The presentation of them in a single volume allows for comparing and contrasting these diverse perspectives as well as for combining different theoretical angles in ways that can promote theoretical development.