Review and Reflections

Abstract

This chapter provides a brief review and synthesis of the preceding chapters followed by some thoughts on the future development of social and environmental accounting and accountability systems. The preceding chapters attempt to stimulate dialog and debate regarding corporate social responsibility, sustainability, ethics and governance. The authors recognize the need for, and issues associated with, expanding accounting and accountability systems with the goal of advancing social, environmental and economic justice. The second section in this chapter extends the conversation on accountability and social and environmental issues, proposing to reorient the conversation toward accountability-based accounting away from accounting-based accountability.