Changed rules theory and the evolution of accountancy

Critical Perspectives on Accounting

Volumn 8, Issue 4, 1997, Pages 315-340

  Birkin, Frank ^a   Edwards, Pamela ^b   Woodward, David ^a  

^a STAFFORDSHIRE UNIVERSITY   (United Kingdom)

^b UNIVERSITY OF MANCHESTER   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0031208963     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.1996.0113     Document Type: Article

References (92)

1. Accounting Standards Steering Committee, The Corporate Report (London: Institute of Chartered Accounts of England and Wales, 1985).
2. Adams, J., "Cost Benefit Analysis: Part of the Problem, Not the Solution", working paper from the Green College Centre for Environmental Policy and Understanding, Oxford University, 1995.
3. Appleyard, B., Understanding the Present (London: Picador, 1992).
4. Arrington, C. E., "Intellectual Tyranny and the Public Interest: The Quest for the Grail and the Quality of Life", Advances in Public Interest Accounting, Vol. 3 1990, pp. 1-16.
5. Arrington, C. E. & Francis, J. R., "Accounting as Cultural Practice", Accounting, Organisations and Society, Vol. 18, 1993, pp. 107-124.
6. Bannister, R. C., Social Darwinism (Philadelphia: Temple University Press, 1979).
7. Bateson, G., Steps to an Ecology of Mind (London: Paladin, 1973).
8. Benhabib, S., Situating the Self: Gender, Community and Postmodernism in Contemporary Ethics (Cambridge: Polity Press, 1992, pp. 100-101).
9. Berlin, I., "Two Concepts of Liberty", in D. Miller (ed) Liberty, (Oxford: Oxford University Press, 1991, pp. 56-57).
10. Birkin, F. K., "The Ecological Accountant: from the Cogito to Thinking Like a Mountain", Critical Perspectives on Accounting, Vol. 7, 1996, pp 231-257.
11. Birkin, F. K. & Jørgensen, H. B., "Tales in Two Countries: an Insight into Corporate Environmental Reporting in Denmark and the UK," Business Strategy and the Environment, Vol. 3, 1994, pp. 10-15.
12. Boulding, K. E., Beyond Economics (Ann Arbor: University of Michigan Press, 1968).
13. Brown, L. R. et al., State of the World: A Worldwatch Institute Report on Progress Towards a Sustainable Society (New York: W. W. Norton, 1990).
14. Brown, L. R. et al., State of the World 1994: A Worldwatch Institute Report on Progress Towards a Sustainable Society (London: Earthscan, 1994).
15. Cadbury Report, Draft Committee on the Financial Aspects of Corporate Governance, (London: The Institute of Chartered Accountants in England and Wales, 1992).
16. Capra, F., The Turning Point: Science, Society and the Rising Culture (London: Flamingo, 1982).
17. Catton, W. R., Overshoot: The Ecological Basis of Revolutionary Change (Illinois: University of Illinois Press, 1982).
18. Chambers, R. J., Accounting, Evaluation and Economic Behaviour (Eaglewood Cliffs: Prentice Hall, 1966).
19. Cohen, M. N., Health and the Rise of Civilisation (New Haven, Connecticut: Yale University Press, 1989).
20. Colatoni, C. S., Cooper, W. W. & Deitzer, H. J., "Accounting and Social Reporting", in L. Herbert (ed), The Environment in Governmental Accounting in the Seventies (The GAO Review, Fall, 1972).
21. Daly, E. D. & Cobb, J. B., For the Common Good (London: Green Print, 1989).
22. Darwin, C., On The Origin Of Species (London: John Murray, 1859).
23. Dixon, J. A. & Sherman P. B., Economics of Protected Areas (New York: Island Press, 1990).
24. Dobson, A., The Green Reader (London: Mercury House, 1991).
25. Ehrlich, P. & Ehrlich, A., The Population Explosion (New York: Simon Schuster, 1990).
26. Fogarty, T. J., "Structural Functionalism and Financial Accounting Standard Setting in the US", Critical Perspectives on Accounting, Vol. 5, No. 3, 1994, pp. 205-226.
27. Gever, J. et al., Beyond Oil: The Threat to Food and Fuel in the Coming Decades (Colorado: University of Colorado Press, 1991).
28. Geyer, F. & Van der Zouwen, J., eds. Sociocybernetic Paradoxes (London: Sage, 1986.
29. Goldsmith, E., "The Way: an Ecological World View", The Ecologist, Vol. 18, Nos. 4/5. 1988.
30. Gore, A., Earth in the Balance (London: Earthscan Publications, 1992).
31. Gorman, B., "Are Corporations becoming more Socially Responsible? - an Exploratory Study of Social Responsibility Reporting in Canada", paper presented at the European Accounting Association Annual Conference, Budapest, 1991.
32. Gould, S. J., Wonderful Life: The Burgess Shale and The Nature of History (London: Penguin, 1991).
33. Gray, R. H., The Greening of Accountancy: The Profession after Pearch (London: Certified Accountant Publications, 1990).
34. Gray, R. H., "Accounting and Environmentalism: an Exploration of the Challenge of Gently Accounting for Accountability and Sustainability", Accounting, Organisations and Society, Vol. 17, No. 5, 1992), pp. 399-425.
35. Gray, R. H., Accounting for the Environment (London: Paul Chapman Publishing, 1993).
36. Handy, C., The Age of Unreason (London: Arrow Books, 1990).
37. Harte, G., Lewis, L. & Owen, D., "Ethical Investment and the Corporate Reporting Function", Critical Perspectives on Accounting", Vol. 2, 1991, pp. 227-253.
38. Hatch, H. J., "Accepting the Challenges of Sustainable Development", The Bridge-National Academy of Engineering, Vol. 22, No. 1, Spring 1992.
39. Hines, R. D., "Financial Accounting: In Communicating Reality, We Construct Reality", Accounting, Organisations and Society, Vol. 13, No. 3, 1988, pp. 251-261.
40. Hines, R. D., "The FASB's Conceptual Framework, Financial Accounting and the Maintenance of the Social World", Accounting, Organisations and Society, Vol. 16, No. 4, 1991, pp. 313-331.
41. Hines, R. D., "Accounting: Filling the Negative Space", Accounting, Organisations and Society, Vol. 17, No. 3/4 1992, pp. 313-341.
42. Johnson, H. L., Disclosure of Corporate Social Performance: Survey, Evaluation and Prospects (New York: Praeger, 1979).
43. Jørgensen, H. B., "The Green Account of the Danish Steel Works Ltd", Social and Environmental Accounting, Vol. 13, No. 1, 1993, pp. 2-5.
44. Kant, I., "An Answer to the Question: What is Enlightenment?", in T. Humphrey (ed.) Perpetual Peace and Other Essays, in (Indianapolis and Cambridge: Hackett, 1983, p. 44)).
45. Kunert, Environmental Report 1994, (Immerstadt: Kunert AG.)
46. Lao Tzu, Tao Te Ching (London: Penguin Classics, 1963).
47. Laughlin, R. C., "Environmental Disturbances and Organisational Transitions and Transformations: Some Alternative Models", Organisation Studies, Vol. 12, No. 3, 1991, pp. 209-232.
48. Laughlin, R. C. & Broadbent J., "Accounting and Law: Partners in the Juridification of the Public sector in the UK?", Critical Perspectives on Accounting, Vol. 4, 1993, pp. 337-368.
49. Llewellyn, S., "The Role of Case Study Methods in Management Accounting Research: A Comment", British Accounting Review, Vol. 24, No. 1, 1992, pp. 17-31.
50. Lovelock, J. E., The Ages of Gaia: A Biography of our Living Earth (London: Bantam, 1990).
51. Macintosh, N. B., "Management Accounting's Dark Side: Part II", CA Magazine, November 1994, pp. 32-37.
52. Macve, R. & Carey A., Business, Accountancy and the Environment (London: The Institute of Chartered Accountants in England and Wales, 1992).
53. Mattessich, R., "On the Evolution of Theory Construction in Accounting: A Personal Account", Accounting and Business Research, Vol. 10, No. 1, 1980, pp. 158-170.
54. Maturana, H. M. & Varela, F. G., Autopoietic Systems (Urbana, III.: University of Urbana Press, 1975).
55. Maturana, H. M. & Varela, F. G., Autopoiesis and Cognition: The Realisation of the Living (Dordrecht: Reidel, 1980).
56. Maunders, K. T. & Burritt, R. L., "Accounting and Ecological Crisis", Accounting, Auditing and Accountability, Vol. 1, No. 3, 1991, pp. 9-26.
57. Merino, B. D., "The Development of Accounting Knowledge", Accounting, Organisations and Society, Vol. 18, No. 2/3, 1993, pp. 163-185.
58. Miller, P. & Napier, C., "Genealogies of Calculation", Accounting, Organisations and Society, Vol. 18, 1993, pp. 631-647.
59. Mills, P. A., "Accounting History as Social Science", Accounting, Organisations and Society, Vol. 18, No. 7/8, 1993, pp. 801-803.
60. Mingers, J., "An Introduction to Autopoiesis-Implications and Applications", Systems Practice, Vol. 2, No. 2, 1989, pp. 159-180.
61. Mitchell, A. & Sikka, P., "Accounting for Change: The Institutions of Accountancy", Critical Perspecives on Accounting, Vol. 4, 1993, pp. 29-52.
62. Morgan, G., Images of Organisation (Beverly Hills, CA.: Sage, 1986).
63. Muis, J. W., "Accounting Standard Setting: the Pith and the Pendulum," Accounting and Business Resarch, No. 28, Autumn, 1977, pp. 291-294.
64. Mumford, L., The Transformations of Man (New York: Harper, 1956).
65. Naess, A., Ecology, Vommunity and Lifestyle (Cambridge: Cambridge University Press, 1989).
66. Otley, D. T., "The Contingency Theory of Management Accounting: Achievement and Prognosis", Accounting, Organisations and Society, Vol. 5, No. 4, 1980, pp. 413-428.
67. Owen, D., ed. Green Reporting: Accountancy and the Challenge of the Nineties (London: Chapman and Hall, 1992).
68. Ponting, C., A Green History of the World (London: St. Martin's Press, 1992).
69. Porritt, J., ed. Save The Earth (London: Channel Four Books, 1992).
70. Preston, A. M., Wright, C. & Young J., "Ways of Seeing-Reflecting and Constituting Corporate Reality", Accounting, Organisations and Society, Vol. 21, No. 1, 1996, pp. 113-133.
71. Prigogine, I. & Stengers, I., Order Out of Chaos (London: Flamingo, 1985).
72. Renger, M., Environmental Audit (London: The Institute of Chartered Accountants in England and Wales, 1992).
73. Rhodes, F. H. T. & Stones, R. O., Language of the Earth (New York: Pergamon, 1981).
74. Robb, F., "Towards a 'Better' Scientific Theory of Human Organisations", Journal of Operations Research Society, Vol. 36, No. 6, 1985, pp. 463-466.
75. Robb, F., "Systems Practice and Superhuman Autopoietic Systems", Systems Practice, Vol. 2, No. 3, 1989, pp. 343-348.
76. Robb, F., "The Application of Autopoiesis to Social Organisations", Systems Practice, Vol. 2, No. 3, 1989, pp. 343-348.
77. Rorty, R., Rhilosophy and the Mirror of Nature (Oxford: Basil Blackwell, 1980).
78. Sagoff, M., The Economy of the Earth: Philosophy, Law and the Environment (Cambridge: Cambridge University Press, 1990).
79. Sandilands, F. E. P., Inflation Accounting: Report of the Inflation Accounting Committee (London: Treasury Department of Trade, HMSO CMND 6225, 1975).
80. Seidler, L. J., "Dollar Values in the Social Income Statement", World Spring, 1973, pp. 14, 16, 18-23.
81. Sikka, P., Puxty, A., Willmott, H. & Cooper, C., "The Impossibility of Eliminating the Expectations Gap: Some Theory and Evidence", paper presented to Third Critical Perspectives on Accounting Symposium, 16-18 April, 1993, New York.
82. Smith, D., Business and the Environment (London: Paul Chapman Publishing, 1993).
83. Solomons, D., "The Politicisation of Accounting" Journal of Accountancy, November, 1978, pp. 65-72.
84. Solomons, D., Making Accounting Policy (New York: Oxford University Press; 1986).
85. Solomons, D., "Accounting and Social Change: A Neutralist's View", Accounting, Organisations and Society, Vol. 16, No. 3, 1991, pp. 287-295.
86. Teubner, G., "Autopiesis in Law and Society", Law and Society Review, Vol. 18, No. 2, 1984, pp. 291-301.
87. Teubner, G., Dilemmas of Law in the Welfare State (Berlin: Walter de Gruyter, 1986).
88. Tinker, A. M., Merino, B. D. & Neimark, M. D., "The Normative Origins of Positive Theories: Ideology and Accounting Thought", Accounting, Organisations and Society, Vol. 7, No. 2, 1982, pp. 167-200.
89. Toffler, A. Future Shock (London: Pan Books, 1971).
90. Ullmann, A. A., "The Corporate Environmental Accounting System: A Management Tool for Fighting Environmental Degradation", Accounting, Organisations and Society, Vol. 1, No. 1, 1976, pp. 71-79.
91. Wheatley, M. J., Leadership and the New Science (San Francisco: Berret Koehler, 1994).
92. Worster, D., ed. The Ends of the Earth: Perspectives on Modern Environmental History (Cambridge: Cambridge University Press, 1988).