Management And Accounting Web

Social Accounting Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Social Accounting Main Page | Environmental Cost Main Page

Abbott, W. F. and R. J. Monsen. 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. The Academy of Management Journal 22(3): 501-515. (JSTOR link).

Accounting, Organizations and Society. 1978. Towards a bibliography of the French social accounting literature. Accounting, Organizations and Society 3(2): 175-181.

Accounting, Organizations and Society. 1983. Social accounting in Australia and the Pacific. Accounting, Organizations and Society 8(4): 419-420.

Adhikari, A., D. Emerson, A. Gouldman and R. Tondkar. 2015. An examination of corporate social disclosures of multinational corporations: A cross-national investigation. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 100-106.

Adizes, I. and J. F. Weston. 1973. Comparative models of social responsibility. The Academy of Management Journal 16(1): 112-128. (JSTOR link).

Adler, P. and J. Jermier. 2005. Developing a field with more soul: Standpoint theory and public policy research for management scholars. The Academy of Management Journal 48(6): 941-944. (JSTOR link).

Alexander, G. J. and R. A. Buchholz. 1978. Corporate social responsibility and stock market performance. The Academy of Management Journal 21(3): 479-486. (JSTOR link).

Alles, M. and R. Lundholm. 1993. On the optimality of public signals in the presence of private information. The Accounting Review (January): 93-112. (JSTOR link).

Alnajjar, F. K. 2000. Determinants of social responsibility disclosures of U.S. Fortune 500 firms: An application of content analysis. Advances in Environmental Accounting & Management (1): 163-200.

Anderson, J. C. and A. W. Frankle. 1980. Voluntary social reporting: An iso-beta portfolio analysis. The Accounting Review (July): 467-479. (JSTOR link).

Archel, P., J. Husillos and C. Spence. 2011. The institutionalisation of unaccountability: Loading the dice of corporate social responsibility discourse. Accounting, Organizations and Society 36(6): 327-343.

Arjalies, D. and J. Mundy. 2013. The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research (December): 284-300.

Arnold, H. J. and D. C. Feldman. 1981. Social desirability response bias in self-report choice situations. The Academy of Management Journal 24(2): 377-385. (JSTOR link).

Arrow, K. J. 1963. Social Choice and Individual Values. 2nd edition. Yale University Press.

Ashta, A. 2012. Social responsibility in the information age: Lessons from SAAS in the context of microfinance. Cost Management (September/October): 37-47.

Astley, W. G. 1985. The two ecologies: Population and community perspectives on organizational evolution. Administrative Science Quarterly 30(2): 224-241. (JSTOR link).

Atkinson, L. and J. Galaskiewicz. 1988. Stock ownership and company contributions to charity. Administrative Science Quarterly 33(1): 82-100. (JSTOR link).

Auditing: A Journal of Practice & Theory. 2015. Introduction: A forum on CSR and assurance services. Auditing: A Journal of Practice & Theory 34(1): vii.

Aupperle, K. E., A. B. Carroll and J. D. Hatfield. 1985. An empirical examination of the relationship between corporate social responsibility and profitability. The Academy of Management Journal 28(2): 446-463. (JSTOR link).

Ballou, B., D. L. Heitger, C. E. Landes and M. Adams. 2006. The future of corporate sustainability reporting. Journal of Accountancy (December): 65-72.

Ballou, B., R. J. Casey, J. H. Grenier and D. L. Heitger. 2012. Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons (June): 265-288.

Banham, R. 2012. Whose company is it? A controversial new book has rekindled the debate over shareholder value and the purpose of the public corporation. CFO (November): 50-55. (Stout, L. 2012. The Shareholder Value Myth: How Putting Shareholders First Harms Investors, Corporations, and the Public. Berrett-Kohler Publishers).

Barner, M. 2007. Be a socially responsible corporation. Harvard Business Review (July-August): 59-60.

Barnett, A. H. and J. C. Caldwell. 1974. Accounting for corporate social performance: A survey. Management Accounting (November): 23-26.

Barnett, M. L. 2005. Stakeholder influence capacity and the variability of financial returns to corporate social responsibility. Academy of Management Review (October):.

Barnett, M. L. and R. M. Salomon. 2003. Throwing a curve at socially responsible investing research: A new pitch at an old debate. Organization & Environment 16(3): 381-389.

Barnett, M. L. and R. M. Salomon. 2007. Beyond dichotomy: The curvilinear relationship between social responsibility and financial performance. Strategic Management Journal ():.

Barnett, M. L., J. Jermier and B. A. Lafferty. 2006. Corporate reputation: The definitional landscape. Corporate Reputation Review 9(1).

Barney, J. B. 2005. Should strategic management research engage public policy debates? The Academy of Management Journal 48(6): 945-948. (JSTOR link).

Barney, J. B., F. L. Edwards and A. H. Ringleb. 1992. Organizational responses to legal liability: Employee exposure to hazardous materials, vertical integration, and small firm production. The Academy of Management Journal 35(2): 328-349. (JSTOR link).

Barry, B. 1977. Justice between generations. In Hacker, P. M. S. and J. Raz. Editors. Law, Morality and Society. Clarendon Press.

Barry, J. S. 2016. Leading the way on sustainability. The CPA Journal (June): 5.

Beard, A. 2015. CEOs with daughters run more socially responsible firms. Harvard Business Review (November): 34-35.

Beard, A., R. Hornik, H. Wang, M. Ennes, E. Rush and S. Presnal. 2011. It's hard to be good: But it's worth it. Here are five companies whose success is built on responsible business practices. Harvard Business Review (November): 88-96. (Royal DSM, Southwest Airlines, Broad Group, Potash Corporation, and Unilever).

Becker, L. L., J. G. Stead and W. E. Stead. 2016. Sustainability assurance: A strategic opportunity for CPA firms. Management Accounting Quarterly (Spring): 29-37.

Bedford, N. M. 1973. Corporate accountability. Management Accounting (November): 41-44. ("To whom is the corporation responsible?" "For what is the corporation accountable?").

Beiman, I. 2010. The comprehensive framework for resilient sustainability: A wake-up call to action for cities. Cost Management (March/April): 24-36.

Bekefi, T. and M. J. Epstein. 2008. Transforming social and environment risks into opportunities. Strategic Finance (March): 42-47.

Bekefi, T. and M. J. Epstein. 2016. 21st Century sustainability. Strategic Finance (November): 28-37.

Belkaoui, A. 1980. The impact of socio-economic accounting systems on the investment decision: An empirical study. Accounting, Organizations and Society 5(3): 263-283.

Belkaoui, A. 1984. Socio-Economic Accounting. Quorum Books.

Bendock, C. M. 1975. Measuring social costs. Management Accounting (January): 13-15.

Benn, S. I. and G. F. Gaus. 1983. The liberal conception of the public and private. In Benn, S. I. and G. F. Gaus. Public and Private in Social Life: 31-65. Croom Helm.

Beresford, D. R. 1974. How companies are reporting social performance. Management Accounting (August): 41-44.

Beresford, D. R. and S. A. Feldman. 1976. Companies increase social responsibility disclosure. Management Accounting (March): 51-55.

Bernotat, W. H. 2007. Take responsibility for climate change. Harvard Business Review (July-August): 58-59.

Best, S. 2003. A Beginner's Guide to Social Theory. Sage Publications.

Bewley, K. and T. Schneider. 2013. Triple Bottom Line Accounting and Energy-Efficiency Retrofits in the Social-Housing Sector: A Case Study. Accounting and the Public Interest (13): 105-131.

Beyer, R. 1972. Pilots of social progress. Management Accounting (July): 11-15.

Bhambri, A. and J. Sonnenfeld. 1988. Organization structure and corporate social performance: A field study in two contrasting industries. The Academy of Management Journal 31(3): 642-662. (JSTOR link).

Bhattacharya, C. B., S. Sen and D. Korschun. 2008. Using corporate social responsibility to win the war for talent. MIT Sloan Management Review (Winter): 37-44.

Bhimani, A., H. Silvola and P. Sivabalan. 2016. Voluntary corporate social responsibility reporting: A study of early and late reporter motivations and outcomes. Journal of Management Accounting Research 28(2): 77-101.

Birnberg, J. G. 1976. Toward defining the accountant's role in the evaluation of social programs. Accounting, Organizations and Society 1(1): 5-10.

Bloom, P. N., S. Hoeffler, K. L. Keller and C. E. Basurto. 2006. How social-cause marketing affects consumer perceptions. MIT Sloan Management Review (Winter): 49-55.

Bloxham, E. 2002. Economic Value Management: Applications and Techniques. Wiley.

Borkowski, S. C., M. J. Welsh and K. Wentzel. 2010. Johnson & Johnson: A model for sustainability reporting. Strategic Finance (September): 28-37.

Bouten, L. and S. Hoozee. 2015. Challenges in sustainability and integrated reporting. Issues In Accounting Education (November): 373-381.

Bowman, E. H. and M. Haire. 1976. Social impact disclosure and corporate annual reports. Accounting, Organizations and Society 1(1): 11-21.

Bradford, M., J. Earp and P. Williams. 2014. Sustainability reports: What do stakeholders really want? Management Accounting Quarterly (Fall): 13-18. (Six dimensions or categories of activities in sustainability reports).

Brandon, C. H. and J. P. Matoney, Jr. 1975. Social responsibility financial statement. Management Accounting (November): 31-34.

Breisinger, C., M. Thomas and J. Thurlow. 2010. Social Accounting Matrices and Multiplier Analysis: An Introduction with Exercises. International Food Policy Research Institute.

Brockhoff, K. 1979. A note on external social reporting by German companies: A survey of 1973 company reports. Accounting, Organizations and Society 4(1-2): 77-85.

Brooks, L. J. Jr. 1980. An attitude survey approach to the social audit: The Southam Press experience. Accounting, Organizations and Society 5(3): 341-355.

Brown, V. H. 1990. Accounting standards: Their economic and social consequences. Accounting Horizons (September): 89-97.

Brown-Liburd, H. and V. L. Zamora. 2015. The role of corporate social responsibility (CSR) assurance in investors' judgments when managerial pay is explicitly tied to CSR performance. Auditing: A Journal of Practice & Theory 34(1): 75-96.

Bruch, H. and F. Walter. 2005. The keys to rethinking corporate philanthropy. MIT Sloan Management Review (Fall): 49-55.

Brugmann, J. and C. K. Prahalad. 2007. Cocreating business's new social compact. Harvard Business Review (February): 80-90.

Buehler, V. M. and Y. K. Shetty. 1974. Motivations for corporate social action. The Academy of Management Journal 17(4): 767-771. (JSTOR link).

Buehler, V. M. and Y. K. Shetty. 1976. Managerial response to social responsibility challenge. The Academy of Management Journal 19(1): 66-78. (JSTOR link).

Burchell, S. C. Clubb and A. G. Hopwood. 1985. Accounting in its social context: Towards a history of value in the United Kingdom. Accounting, Organizations and Society 10(4): 381-413.

Burritt, R. L., S. Schaltegger, M. Bennett, T. Pohjola and M. Csutora, Editors. 2011. Environmental Management Accounting and Supply Chain Management. Springer.

Burton, E. J. 1977. Toward a theory of corporate social accounting: A comment. The Accounting Review (October): 971-976. (JSTOR link).

Busco, C., M. L. Frigo, P. Quattrone and A. Riccaboni. 2013. Redefining corporate accountability through integrated reporting. Strategic Finance (August): 31-41. (The International Integrated Reporting Council's (IIRC) mission is to create a globally accepted integrated reporting framework that brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format to help companies make more sustainable decisions and enable investors and other stakeholders to understand how an organization is really performing).

Busco, C., M. L. Frigo, P. Quattrone and A. Riccaboni. 2014. Leading practices in integrated reporting. Strategic Finance (September): 22-32.

Butler, J. B., S. C. Henderson and C. Raiborn. 2011. Sustainability and the balanced scorecard: Integrating green measures into business reporting. Management Accounting Quarterly (Winter): 1-10.

Buzby, S. L. and H. Falk. 1978. A survey of the interest in social responsibility information by mutual funds. Accounting, Organizations and Society 3(3-4): 191-201.

Buzby, S. L. and H. Falk. 1979. Demand for social responsibility information by university investors. The Accounting Review (January): 23-37. (JSTOR link).

Carroll, A. B. and G. W. Beiler. 1975. Landmarks in the evolution of the social audit. The Academy of Management Journal 18(3): 589-599. (JSTOR link).

Casey, R. J. and J. H. Grenier. 2015. Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States. Auditing: A Journal of Practice & Theory 34(1): 97-130.

Cauthorn, L. T. 1977. Whatever happened to social accountants? Management Accounting (April): 55-60.

Chan, J. L. 1979. Corporate disclosure in occupational safety and health: Some empirical evidence. Accounting, Organizations and Society 4(4): 273-281.

Charnes, A., C. Colantoni, W. W. Cooper and K. O. Kortanek. 1972. Economic social and enterprise accounting and mathematical models. The Accounting Review (January): 85-108. (JSTOR link).

Chavez, J. 2011. Doing more good. Strategic Finance (December): 48-51. (Start with a corporate social responsibility assessment and then develop a CSR strategy).

Chen, L., B. Srinidhi, A. Tsang and W. Yu. 2016. Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports. Journal of Management Accounting Research 28(2): 53-76.

Chen, R. S. 1975. Social and financial stewardship. The Accounting Review (July): 533-543. (JSTOR link).

Cheng, M. M., W. J. Green and J. C. Wa Ko. 2015. The impact of strategic relevance and assurance of sustainability indicators on investors' decisions. Auditing: A Journal of Practice & Theory 34(1): 131-162.

Cho, C. H. and D. M. Patten. 2010. Social and environmental accounting in North America: A Research Note. Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 161-177.

Cho, C. H., M. Laine, R. W. Roberts and M. Rodrigue. 2015. Organized hypocrisy, organizational facades, and sustainability reporting. Accounting, Organizations and Society (40): 78-94.

Cho, S., C. Lee and C. K. Park. 2012. Measuring corporate social responsibility: A survey of recent research. The CPA Journal (June): 54-60.

Chouinard, Y., R. Jib and R. Ridgeway. 2011. The sustainable economy. Harvard Business Review (October): 52-62.

Clikeman, P. M. 2004. Return of the socially conscious corporation. Strategic Finance (April): 22-27.

Cochran, P. L. and R. A. Wood. 1984. Corporate social responsibility and financial performance. The Academy of Management Journal 27(1): 42-56. (JSTOR link).

Cohen, J., L. Holder-Webb, L. Nath and D. Wood. 2011. Retail investor's perceptions of the decision-usefulness of economic performance, governance, and corporate social responsibility disclosures. Behavioral Research In Accounting 23(1): 109-129.

Cohen, J. R. and L. L. Holder-Webb. 2006. Rethinking the influence of agency theory in the accounting academy. Issues In Accounting Education (February): 17-30.

Cohen, J. R. and R. Simnett. 2015. CSR and assurance services: A research agenda. Auditing: A Journal of Practice & Theory 34(1): 59-74.

Cohen, J. R., L. L. Holder-Webb, L. Nath and D. Wood. 2012. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons (March): 65-90.

Cohen, R. I. Editor. 1986. Justice: Views from the Social Sciences. Plenum Press.

Committee on Accounting for Social Performance: Report. 1976. The Accounting Review (Supplement): 38-39, 41-69. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Measures of Effectiveness for Social Programs: Report. 1972. The Accounting Review (Supplement): 337, 339-396. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).

Committee on the Measurement of Social Costs American Accounting Association: Report. 1974. The Accounting Review (Supplement): 99-113. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Social Costs. 1975. The Accounting Review (Supplement): 51, 53-89. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Cone, C. L., M. A. Feldman and A. T. DaSilva. 2003. Causes and effects. Harvard Business Review (July): 95-101. (Select a cause that is aligned with your corporate goals).

Connor, P. E. 1972. Review: Research in the behavioral sciences. Reviewed work: An Introduction to Social Research by H. M. Blalock, Jr.; and The Logic of Social Inquiry by S. Greer The Academy of Management Journal 15(2): 219-228. (JSTOR link).

Contrafatto, M. 2014. The institutionalization of social and environmental reporting: An Italian narrative. Accounting, Organizations and Society 39(6): 441-432.

Contrafatto, M. and J. Burns. 2013. Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research (December): 349-365.

Cook, J. S. Jr., L. F. Davidson and C. H. Smith. 1974. Social costs and private accounting. Abacus 10(2): 87-99.

Cooper, W. W. 1949. Social accounting: An invitation to the accounting profession. The Accounting Review (July): 233-239. (JSTOR link).

Cooper, W. W. and J. M. Crawford. 1953. The status of social accounting and national income statistics in countries other than the United States. The Accounting Review (April): 221-238. (JSTOR link).

Copeland, M. A. 1949. Social accounting for moneyflows. The Accounting Review (July): 254-264. (JSTOR link).

Costello, T. W. and S. S. Zalkind. 1968. Guest editorial: Urban problems and behavioral science research. Management Science (April): B415-B422. (JSTOR link).

Covaleski, M. A. and M. W. Dirsmith. 1995. The preservation and use of public resources: Transforming the immoral into the merely factual. Accounting, Organizations and Society 20(2-3): 147-173.

Cowen, S. S., L.. B. Ferreri and L. D. Parker. 1987. The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society 12(2): 111-122.

Creel, T. 2011. Corporate social responsibility: An examination of practices in the retail industry. Management Accounting Quarterly (Summer): 23-28.

Creel, T. 2012. How corporate social responsibility influences brand equity. Management Accounting Quarterly (Summer): 20-24.

Crumbley, D. L., M. J. Epstein and L. L. Bravenec. 1977. Tax impact in corporate social responsibility decisions and reporting. Accounting, Organizations and Society 2(2): 131-139.

Darwall, S. L. 1980. Is there a Kantian foundation for Rawlsian justice? In Blocker, H. G. and E. H. Smith. Editors. John Rawls' Theory of Social Justice. Ohio University Press.

D'Aunno, T. 2005. Management scholars and public policy: A bridge too far? The Academy of Management Journal 48(6): 949-951. (JSTOR link).

Davidson, D. K. 2007. Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review (May): 138-139.

Davis, G. F. and T. A. Thompson. 1994. A social movement perspective on corporate control. Administrative Science Quarterly 39(1): 141-173. (JSTOR link).

Davis, K. 1973. The case for and against business assumption of social responsibilities. The Academy of Management Journal 16(2): 312-322. (JSTOR link).

Delaney, K. J. 2008. Google: From don't be evil to how to do good. The Wall Street Journal (January 18): B1.

Denison, C. A., S. P. Ravenscroft and P. F. Williams. 2014. Accounting and public policy: The importance of credible research. Accounting and the Public Interest (14): 113-127.

Deskins, J. W. 1965. On the nature of the public interest. The Accounting Review (January): 76-81. (JSTOR link).

Diaz, L. C. 1984. Social cost/benefit analysis. Accountants Journal 34(1): 5-11.

Dierkes, M. 1979. Corporate social reporting in Germany: Conceptual developments and practical experience. Accounting, Organizations and Society 4(1-2): 87-107.

Dierkes, M. and A. B. Antal. 1985. The usefulness and use of social reporting information. Accounting, Organizations and Society 10(1): 29-34.

Dierkes, M. and L. E. Preston. 1977. Corporate social accounting reporting for the physical environment: A critical review and implementation proposal. Accounting, Organizations and Society 2(1): 3-22.

Ditkoff, S. W. and S. J. Colby. 2009. Galvanizing philanthropy. Harvard Business Review (November): 108-115.

Donham, W. B. 1927. The social significance of business. Harvard Business Review (July): 406-419.

"Discontent with the existing condition of things is perhaps more widespread than ever before in history. The nation is full of idealists, yet our civilization is essentially materialistic. On all sides, complicated social, political, and international questions press for solution, while the leaders who are competent to solve these problems are strangely missing." Donham, W. B. 1927. HBR (July): 406.

Dowling, J. B. and N. V. Schaefer. 1982. Institutional and anti-institutional conflict among business, government, and the public. The Academy of Management Journal 25(3): 683-689. (JSTOR link).

Du, S., C. B. Bhattacharya and S. Sen. 2011. Corporate social responsibility and competitive advantage: Overcoming the trust barrier. Management Science (September): 1528-1545.

Dutton, J. E. 2005. Bridging the gap between management-organizational research and public policy. The Academy of Management Journal 48(6): 956-957. (JSTOR link).

Dzinkowski, R. 2015. What's next for corporate reporting? Strategic Finance (October): 40-45. (Bob Herz on integrated thinking and integrated reporting).

Eccles, R. and M. P. Krzus. 2010. One Report: Integrated Reporting for a Sustainable Strategy. Wiley.

Eccles, R. G. 2016. Sustainability as a social movement. The CPA Journal (June): 26-31.

Eccles, R. G. and P. J. Pyburn. 1992. Creating a comprehensive system to measure performance. Management Accounting (October): 41-44. (Related to quality).

Eccles, R. G., K. M. Perkins and G. Serafeim. 2012. How to become a sustainable company. MIT Sloan Management Review (Summer): 43-50.

Eccles, R. G., M. P. Krzus and S. Ribot. 2014. The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. Wiley.

Eccles, R. G., R. H. Herz, M. Keegan and D. Phillips. 2001. The Value Reporting Revolution: Moving Beyond the Earnings Game. John Wiley & Sons.

Eccles, R. G., S. C. Newquist and R. Schatz. 2007. Reputation and its risks. Harvard Business Review (February): 104-114.

Ehrenfeld, J. 2004. Searching for sustainability: No quick fix. Reflections: The Sol Journal of Knowledge, Learning, and Change 5(8): 137-149.

Elias, N. and M. Epstein. 1975. Dimensions of corporate social reporting. Management Accounting (March): 36-40.

English, D. M. and D. K. Schooley. 2014. The evolution of sustainability reporting. The CPA Journal (March): 26-35. (Summary).

Enthoven, A. J. H. 1976. Standardized accountancy and economic development. Management Accounting (February): 19-23.

Epstein, M., E. Flamholtz and J. J. McDonough. 1976. Corporate social accounting in the United States of America: State of the art and future prospects. Accounting, Organizations and Society 1(1): 23-42.

Epstein, M. J. 2003. The identification measurement, and reporting of corporate social impacts: Past, present, and future. Advances in Environmental Accounting & Management (2): 1-29.

Epstein, M. J. 2008. Implementing corporate sustainability: Measuring and managing social and environmental impacts. Strategic Finance (January): 24-31. (A corporate sustainability model).

Epstein, M. J. 2008. Making Sustainability Work: Best Practices in Managing and Measuring Corporate Social, Environmental and Economic Impacts. Berrett-Koehler Publishers.

Epstein, M. J., A. R. Buhovac and K. Yuthas. 2010. Implementing sustainability. Strategic Finance (April): 40-47.

Epstein, M. J. and K. Yutlas. 2014. How to create a real social impact. Strategic Finance (December): 26-32.

Epstein, M. J., E. G. Flamholz and J. J. McDonough. 1977. Corporate Social Performance: The Measurement of Product and Service Contributions. National Association of Accountants.

Esquire. 2015. America: These are your choices. Esquire (December/January): 149-153, 160-161, 164, 168. (Summary - This is a summary of ten questions related to the most critical choices for America based on information from the Brookings Institution).

Estes, R. W. 1972. Socio-economic accounting and external diseconomies. The Accounting Review (April): 284-290. (JSTOR link).

Estes, R. W. 1973. Accounting and Society. Melville Publishing Company. Review by P. E. Fertig. (JSTOR link).

Estes, R. 1976. Corporate Social Accounting. New York: John Wiley.

Estes R. 1976. Standards for corporate social reporting. Management Accounting (November): 19-22, 26.

Estes, R. 1992. Social accounting past and future: Should the profession lead, follow - or just get out of the way? Advances In Management Accounting (1): 97-108. (Note and Summary).

Farman, W. L. 1951. Some basic assumptions underlying social accounting. The Accounting Review (January): 33-39. (JSTOR link).

Farman, W. L. 1953. Social accounting in subsistence and family-production type economies. The Accounting Review (July): 392-400. (JSTOR link).

Feldman, M. S. 2005. Management and public management. The Academy of Management Journal 48(6): 958-960. (JSTOR link).

Fetyko, D. F. 1975. The company social audit. Management Accounting (April): 31-34.

Fitzpatrick, T. 2001. Welfare Theory: An Introduction. Palgrave Macmillan.

Flanders, D. P. 1959. Accounting and economics: A note with special reference to "the teaching of social accounting". The Accounting Review (January): 68-73. (JSTOR link).

Fogler, H. R. and F. Nutt. 1975. A note on social responsibility and stock valuation. The Academy of Management Journal 18(1): 155-160. (JSTOR link).

Ford, R. and F. McLaughlin. 1984. Perceptions of socially responsible activities and attitudes: A comparison of business school deans and corporate chief executives. The Academy of Management Journal 27(3): 666-674. (JSTOR link).

Fox, J. 2012. The economics of well-being: Have we found a better gauge of success than GDP? Harvard Business Review (January/February): 78-83. (Many things of value in life cannot be captured by GDP, but they can be measured by metrics of health, education, and freedom." The UN's Human Development Index measures health and longevity, knowledge and income).

Francis, M. E. 1973. Accounting and the evaluation of social programs: A critical comment. The Accounting Review (April): 245-257. (JSTOR link).

Friedman, H. L. and M. S. Heinle. 2016. Taste, information, and asset prices: Implications for the valuation of CSR. Review of Accounting Studies 21(3): 740-767.

Friedman, M. 1970. The social responsibility of business is to increase its profits. The New York Times Magazine (September 13). See Mulligan, T. 1986. A critique of Milton Friedman's essay "The social responsibility of business is to increase profits". Journal of Business Ethics (5): 265-269. These papers are reprinted in Brooks, L. J. 2000. Business Professional Ethics for Accountants. Southwestern College Publishing: 26-33.

Fry, L. W., G. D. Keim and R. E. Meiners. 1982. Corporate contributions: Altruistic or for-profit? The Academy of Management Journal 25(1): 94-106. (JSTOR link).

Gaa, J. C. 1986. User primacy in corporate financial reporting: A social contract approach. The Accounting Review (July): 435-454. (JSTOR link).

Galaskiewicz, J. 1997. An urban grants economy revisited: Corporate charitable contributions in the twin cities, 1979-81, 1987-89. Administrative Science Quarterly 42(3): 445-471. (JSTOR link).

Galaskiewicz, J. and R. S. Burt. 1991. Interorganization contagion in corporate philanthropy. Administrative Science Quarterly 36(1): 88-105. (JSTOR link).

Galaskiewicz, J. and S. Wasserman. 1989. Mimetic processes within an interorganizational field: An empirical test. Administrative Science Quarterly 34(3): 454-479. (JSTOR link).

Galbreth, M. R. and B. Ghosh. 2013. Competition and sustainability: The impact of consumer awareness. Decision Sciences 44(1): 127-159.

Gambling, T. 1974. Societal Accounting. George Allen & Unwin.

Ganster, D. C., H. W. Hennessey and F. Luthans. 1983. Social desirability response effects: Three alternative models. The Academy of Management Journal 26(2): 321-331. (JSTOR link).

Gao, F., L. L. Lisic and I. X. Zhang. 2014. Commitment to social good and insider trading. Journal of Accounting and Economics (April-May): 149-175.

Gartenberg, M. 1980. How Dow accounts for its energy use. Management Accounting (March): 10-12.

George J. and A. George. 2011. An integrative approach to planning and control using a stakeholder-based knowledge management system. Journal of Applied Management Accounting Research (Winter): 1-20. (Case study).

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