TY - JOUR
T1 - Public discourse and decision-making
T2 - exploring possibilities for financial, social, and environmental accounting
AU - Boyce, Gordon
PY - 2000/3/1
Y1 - 2000/3/1
N2 - Economic “development” involves processes that often jointly produce both goods and “bads” — economic, environmental and social. The bads, however, are often technologically invisible; not least in terms of the way decisions are informed and accounted for. This paper takes as its case study a major development proposal that had the potential to produce economic, environmental, and social goods and bads. The paper involves an exploration of official independent reports leading to the proposal, considering the various factors taken into the decision, how the processes were reported on and accounted for. In particular, the treatment of financial/economic factors is examined and compared and contrasted with the treatment of social/environmental factors. From this, the paper considers possibilities for financial, social and environmental accounting in public discourse and decision making. In particular, the use of accounting to create environmental and social visibilities, and to facilitate discourse and debate, is examined.
AB - Economic “development” involves processes that often jointly produce both goods and “bads” — economic, environmental and social. The bads, however, are often technologically invisible; not least in terms of the way decisions are informed and accounted for. This paper takes as its case study a major development proposal that had the potential to produce economic, environmental, and social goods and bads. The paper involves an exploration of official independent reports leading to the proposal, considering the various factors taken into the decision, how the processes were reported on and accounted for. In particular, the treatment of financial/economic factors is examined and compared and contrasted with the treatment of social/environmental factors. From this, the paper considers possibilities for financial, social and environmental accounting in public discourse and decision making. In particular, the use of accounting to create environmental and social visibilities, and to facilitate discourse and debate, is examined.
KW - Environmental audit
KW - Environmental impact assessment
KW - Public sector
KW - Social accounting
UR - http://www.scopus.com/inward/record.url?scp=4944256644&partnerID=8YFLogxK
U2 - 10.1108/09513570010316135
DO - 10.1108/09513570010316135
M3 - Article
AN - SCOPUS:4944256644
SN - 0951-3574
VL - 13
SP - 27
EP - 64
JO - Accounting, Auditing and Accountability Journal
JF - Accounting, Auditing and Accountability Journal
IS - 1
ER -