Gray, Rob; Dey, Colin; Owen, Dave; Evans, Richard; … - In: Accounting, Auditing & Accountability Journal 10 (1997) 3, pp. 325-364
Addresses three related, though not entirely congruent, aims. Seeks, first, to initiate moves towards a “normative theory” ‐ a conceptual framework ‐ for the developing of social accounting by organizations. Second, aims inductively to draw out best practice from a range of social...