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Social Accounting Bibliography

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.

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

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

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.

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).

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:.

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

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

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.

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

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

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

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

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

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.

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.

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

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).

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).

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

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

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).

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).

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).

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.

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.

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

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.

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).

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.

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

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

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).

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).

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

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).

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).

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

Ginter, E. M. 1979. Communications and cost-benefit aspects of employee safety. Management Accounting (May): 24-26.

Glatzer, W. 1981. An overview of the international development in macro social indicators. Accounting, Organizations and Society 6(3): 219-234.

Gordon, I. M. 1998. Enhancing students' knowledge of social responsibility accounting. Issues In Accounting Education (February): 31-46.

Gram, H. A. 1969. The social responsibility of business. Management Accounting (May): 26-27, 34.

Granof, M. H. and C. H. Smith. 1974. Accounting and the evaluation of social programs: A comment. The Accounting Review (October): 822-825. (JSTOR link).

Gray, R. 2002. The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society 27(7): 687-708.

Greider, W. 1993. Who Will Tell The People?: The Betrayal Of American Democracy. Touchstone Books.  

Greider, W. 2003. The Soul of Capitalism: Opening Paths to a Moral Economy. Simon & Schuster. 

Grojer, J. and A. Stark. 1977. Social accounting: A Swedish attempt. Accounting, Organizations and Society 2(4): 349-385.

Grunig, J. E. 1979. A new measure of public opinions on corporate social responsibility. The Academy of Management Journal 22(4): 738-764. (JSTOR link).

Hammond, T. D. 1997. From complete exclusion to minimal inclusion: African Americans and the public accounting industry, 1965-1988. Accounting, Organizations and Society 22(1): 29-53.

Handy, C. 2002. What's a business for? Harvard Business Review (December): 49-55. (Summary).

Hare, R. M. 1978. Justice and equality. In Arthur, J. and W. H. Shaw. Editors. Justice and Economic Distribution. Prentice-Hall.

Harte, G. F. and D. L. Owen. 1987. Fighting de-industrialisation: The role of local government social audits. Accounting, Organizations and Society 12(2): 123-141.

Hay, R. and E. Gray. 1974. Social responsibilities of business managers. The Academy of Management Journal 17(1): 135-143. (JSTOR link).

Hay, R. D. 1975. Social auditing: An experimental approach. The Academy of Management Journal 18(4): 871-877. (JSTOR link).

Heard, J. E. and W. J. Bolce. 1981. The political significance of corporate social reporting in the United States of America. Accounting, Organizations and Society 6(3): 247-254.

Henderson, H. 1968. Should business tackle society's problems. Harvard Business Review (July/August): 80.

Hendriksen, E. S. 1951. The influence of depreciation accounting on national income. The Accounting Review (October): 507-515. (JSTOR link).

Herremans, I. M., P. Akathaporn and M. McInnes. 1993. An investigation of corporate social responsibility reputation and economic performance. Accounting, Organizations and Society 18(7-8): 587-604.

Hines, R. D. 1991. The FASB's conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organizations and Society 16(4): 313-331.

Holmes, S. L. 1977. Corporate social performance: Past and present areas of commitment. The Academy of Management Journal 20(3): 433-438. (JSTOR link).

Hood, C. 1995. The "new public management" in the 1980s: Variations on a theme. Accounting, Organizations and Society 20(2-3): 93-109.

Hopwood, A. G. 1985. The tale of a committee that never reported: Disagreements on intertwining accounting with the social. Accounting, Organizations and Society 10(3): 361-377.

Hopwood, A. G. Editor. 1994. Accounting as Social and Institutional Practice (Cambridge Studies in Management). Cambridge University Press. 

Hornstein, H. A., B. B. Bunker and W. W. Burke. 1971. Social Intervention. New York: The Free Press.

Houston, W. S. Jr. 1974. Vocational rehabilitation workshop costs. Management Accounting (August): 15-21, 39.

Ingram, R. W. 1978. An investigation of the information content of (certain) social responsibility disclosures. Journal of Accounting Research (Autumn): 270-285. (JSTOR link).

Ingram, R. W. and K. B. Frazier. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research (Autumn): 614-622. (JSTOR link).

Jasso, G. and P. H. Rossi. 1977. Distributive justice and earned income. American Sociological Review (August): 639-651.

Jensen, R. E. 1976. Phantasmagoric Accounting: Research and Analysis of Economic, Social and Environmental Impact of Corporate Business. American Accounting Association.

Johnson, O. 1965. Corporate giving: A note on profit maximization and accounting disclosure. Journal of Accounting Research (Spring): 75-85. (JSTOR link).

Jonson, L. C., B. Jonsson and G. Svensson. 1978. The application of social accounting to absenteeism and personnel turnover. Accounting, Organizations and Society 3(3-4): 261-268.

Joyner, C. C. 1986. Legal implications of the concept of the common heritage of mankind. International and Comparative Law Quarterly (January): 190-199.

Kamenka, E. 1982. Community as a Social Ideal. Edward Arnold.

Kanter, R. M. 2008. Transforming giants. Harvard Business Review (January): 43-52.

Keim, G. D. 1978. Managerial behavior and the social responsibility debate: Goals versus constraints. The Academy of Management Journal 21(1): 57-68. (JSTOR link).

Keller, I. W. 1975. Planning corporate social performance. Management Accounting (June): 19-24.

Kelman, H. C. 1989. Crimes of Obedience: Toward a Social Psychology of Authority and Responsibility. New Haven: Yale University Press.

Keppler, J. 1970. [Illustration]: Consolidated. Administrative Science Quarterly 15(3): 352. (JSTOR link).

King, R. R. and R. Schwartz. 2000. An experimental investigation of auditors' liability: Implications for social welfare and exploration of deviations from theoretical predictions. The Accounting Review (October): 429-451. (JSTOR link).

Kiss, A. 1985. The common heritage of mankind: Utopia or reality? International Journal (Summer): 185-211.

Kohler, E. L. 1967. Fairness. The Journal of Accountancy (December): 58-60.

Lehman, G. 1999. Disclosing new worlds: A role for social and environmental accounting and auditing. Accounting, Organizations and Society 24(3): 217-241.

Lemert, C. C. 1998. Social Theory: The Multicultural and Classic Readings. Westview Press.

Lent, C. W. 1975. The socio-economic assistance program. Management Accounting (August): 11-13, 16.

Lessem, R. 1977. Corporate social reporting in action: An evaluation of British, European and American practice. Accounting, Organizations and Society 2(4): 279-294.

Lev, B. 1988. Toward a theory of equitable and efficient accounting policy. The Accounting Review (January): 1-22.

Leventhal, G. S. 1976. The distribution of rewards and resources in groups and organizations. In Walster, E. and I. Berkowitz. Editors. Advances in Experimental Social Psychology. 211-239. General Learning Press.

Linowes, D. 1971. Social responsibility of the profession. Journal of Accountancy (January): 67.

Little, I. M. D. 1950. A Critique of Welfare Economics. Oxford University Press.

Littleton, A. C. 1933. Socialized accounts. The Accounting Review (December): 267-271. (JSTOR link).

Littleton, A. C. 1934. Socialized accounts (II). The Accounting Review (March): 69-74. (JSTOR link).

Litwak, E. and H. J. Meyer. 1966. A balance theory of coordination between bureaucratic organizations and community primary groups. Administrative Science Quarterly 11(1): 31-58. (JSTOR link).

Llewellyn, S. 1998. Boundary work: Costing and caring in the social services. Accounting, Organizations and Society 23(1): 23-47.

Locke, J. 1952. The Second Treatise of Government. Peardon, T. P. Editor. Bobbs-Merrill.

Lomborg, B. 2001. The Skeptical Environmentalist: Measuring the Real State of the World. Cambridge University Press.

Macneil, I. R. 1986. Exchange revisited: Individual utility and social solidarity. Ethics (April): 567-593.

Macpherson, C. B. Editor. 1978. Property: Mainstream and Critical Positions. University of Toronto Press.

Macy, J. W. Jr. 1968. The future - Management in the public interest. The Academy of Management Journal 11(2): 145-151. (JSTOR link).

Margolis, J. 1953. The classification of sectors in the social accounts. The Accounting Review (April): 178-186. (JSTOR link).

McCullers, L. D. and R. P. VanDaniker. 1972. Socio-economics and accounting education. The Accounting Review (July): 604-606. (JSTOR link).

Medawar, C. 1976. The social audit: A political view. Accounting, Organizations and Society 1(4): 389-394.

Miller, P. 1990. On the interrelations between accounting and the state. Accounting, Organizations and Society 15(4): 315-338.

Mobley, S. C. 1970. The challenges of socio-economic accounting. The Accounting Review (October): 762-768. (JSTOR link).

Moyer, R. C. and F. Mastrapasqua. 1973. Socio-economic accounting and external diseconomies: A comment. The Accounting Review (January): 126-127. (JSTOR link).

Mueller, D. C. 1976. Public choice: A survey. Journal of Economic Literature. 395-433.

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. See Friedman, M. 1970. The social responsibility of business is to increase its profits. The New York Times Magazine (September 13). These papers are reprinted in Brooks, L. J. 2000. Business Professional Ethics for Accountants. Southwestern College Publishing: 26-33.

Murphy, M. E. 1957. The teaching of social accounting: A research planning paper. The Accounting Review (October): 630-645. (JSTOR link).

Mushkat, M. 1983. Using macro-societal accounting data: Some critical afterthoughts. Accounting, Organizations and Society 8(1): 99-108.

National Association of Accountants. 1971. How counseling works in New Haven. Management Accounting (October): 40-42, 46. (II The Socio-Economic Program - A case study).

National Association of Accountants. 1971. Making free enterprise work for everyone. Management Accounting (October): 37-39. (I The Socio-Economic Program - A Report).

National Association of Accountants. 1972. McCall's article gives socio-economic program big boost. Management Accounting (December): 59.

National Association of Accountants. 1973. Social responsibility, standards - Topics on Dallas program. Management Accounting (May): 54-55.

National Association of Accountants. 1974. Accounting for corporate social performance. Management Accounting (February): 39-42.

National Association of Accountants. 1974. Committee on accounting for corporate social performance - Second report. Management Accounting (September): 59-60.

National Association of Accountants. 1975. Measuring costs of social action. Management Accounting (September): 60.

National Association of Accountants. 1977. Corporate social performance. Management Accounting (June): 69.

National Association of Accountants. 1977. Social responsibility disclosure grows. Management Accounting (May): 56-57, 60.

Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).

New Zealand Society of Accountants. 1987. Statement of Public Sector Accounting Concepts. Council of the N. Z. Society of Accountants.

Nozick, R. 1974. Anarchy, State, and Utopia. Basic Books.

O'Dwyer, B. 2005. The construction of a social account: A case study in an overseas aid agency. Accounting, Organizations, and Society 30(3): 279-296.

Ogden, S. G. 1995. Transformation framework of accountability: The case of water privatization. Accounting, Organizations and Society 20(2-3): 193-218.

Owen, D. L. 1990. Towards a theory of social investment: A review essay. Accounting, Organizations and Society 15(3): 249-265.

Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June):

Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208. (Summary).

Parke, R. and J. L. Peterson. 1981. Indicators of social change: Developments in the United States of America. Accounting, Organizations and Society 6(3): 235-246.

Parker, L. D. 1978. Management accounting and the corporate environment. Management Accounting (February): 15-20.

Patten, D. M. 1990. The market reaction to social responsibility disclosures: The case of the Sullivan principles signings. Accounting, Organizations and Society 15(6): 575-587.

Peery, N. S. Jr. 1972. General systems theory: An inquiry into its social philosophy. The Academy of Management Journal 15(4): 495-510. (JSTOR link).

Perry, K. W. 1959. The accountant and society. N.A.A. Bulletin (May): 23.

Perry, K. W. 1961. Profits, social objectives, and accounting. N.A.A. Bulletin (February): 54.

Petit, T. A. 1966. Making socially responsible decisions. The Academy of Management Journal 9(4): 308-317. (JSTOR link).

Polachek, S. W. 2004. Accounting For Worker Well Being (Research in Labor Economics). JAI Press. 

Porter, M. E. and M. R. Kramer. 2002. The competitive advantage of corporate philanthropy. Harvard Business Review (December): 56-68.

Posner, R. A. 1985. Economic Analysis of Law. 3rd edition. Little Brown.

Powelson, J. P. 1955. Social accounting. The Accounting Review (October): 651-659. (JSTOR link).

Prahalad, C. K. 2004. The Fortune at the Bottom of the Pyramid: Eradicating Poverty Through Profits. Wharton School Publishing.

Preston, L. E. 1981. Research on corporate social reporting: Directions for development. Accounting, Organizations and Society 6(3): 255-262.

Quarter, J., L. Mook and B. J. Richmond. 2002. What Counts: Social Accounting for NonProfits and Cooperatives. Prentice Hall. 

Rae, D. 1975. Maximin justice and an alternative principle of general advantage. The American Political Science Review (June): 630-647.

Ramanathan, K. V. 1976. Toward a theory of corporate social accounting. The Accounting Review (July): 516-528. (JSTOR link).

Rawls, J. 1971. A Theory of Justice. Harvard University Press. 

Reimann, B. C. 1974. The "public philosophy" of organizations. The Academy of Management Journal 17(3): 418-427. (JSTOR link).

Reimann, B. C. 1975. Organizational effectiveness and management's public values: A canonical analysis. The Academy of Management Journal 18(2): 224-241. (JSTOR link).

Rescher, N. 1966. Distributive Justice. Bobbs-Merrill.

Riahi-Belkaoui, A. 1999. Corporate Social Awareness and Financial Outcomes. Quorum Books.

Richardson, A. and M. Welker. 2001. Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society 26(7-8): 597-616.

Roberts, R. W. 1992. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society 17(6): 595-612.

Rockness, J. and P. F. Williams. 1988. A descriptive study of social responsibility mutual funds. Accounting, Organizations and Society 13(4): 397-411.

Ross, G. H. B. 1971. Social accounting: Measuring the unmeasurables. Canadian Chartered Accountant (July): 46-54.

Rowley, C. K. and A. T. Peacock. 1975. Welfare Economics. Martin Robertson & Co. Ltd.

Sandel, M. Editor. 1984. Liberalism and its Critics. Basil Blackwell.

Sanders, T. H. 1944. Accounting as a means of social and economic control. N.A.C.A. Bulletin (December 1): 319-334.

Savage, A. and J. H. Callaghan. 2007. Animal testing and legitimization: Evidence of social investment and corporate disclosure. Accounting and the Public Interest (7): 93-123.

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