The legitimacy of accountants' participation in social and ethical accounting, auditing and reporting

摘要: This paper discusses the legitimacy of accountants’ recent involvement in social and ethical accounting, auditing reporting (SEAAR). Support for is proposed by highlighting some technical skills they offer to SEAAR process as conceived AA1000. It argued that relevance these strengthened within a conception which principally perceives it risk/stakeholder management focused primarily on concerns corporate opposed those wider society. However, moves maintain if we wish promote accountability stakeholders (denoted ‘true accountability’) management, then, particularly domain external audit, participation may be disputed. The therefore concludes cautioning against facilitating unquestioned entry accountants into realm SEAAR.