The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?

Abstract

This paper provides one review of the social accounting literature of the last 25 years or so with particular attention to the role played by Accounting, Organizations and Society ( AOS) in its development. The principal theme of the essay is that social accounting, at its best, is designed to open up a space for new accountings between the ‘conventional' accounting literature and practice and the ‘alternative' critiques and theorising. It seeks to do this, as the title suggests, through privileging — even demanding — engagement and imaginings of new accountings that — it seems inevitable — owe at least as much to pragmatism as to critique. Despite many poor beginnings and a heavy weight of substantive critique, the social accounting project(s) are advancing and are increasingly informed by the alternative/critical projects. The way forward proposed is for social accounting to both draw more from the wealth of theorising and, simultaneously, to take more confidence in itself and learn how to write up — and publish — the extensive experience of engagement which is so central to social accounting.