Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide a structure or classification for others to use. In order to structure the task, uses three time periods: 1971‐1980; 1981‐1990; and 1991‐1995, and classifies the literature into several sub‐groups including empirical studies, normative statements, philosophical discussion, non‐accounting literature, teaching programmes and textbooks, regulatory frameworks, and other reviews. Attempts, after the classification, to synthesize an overall chronological position. Concludes that there is something to celebrate after 25 years. However, the continued success of this field is dependent on a relatively small number of researchers, writers, and specialized journals without which there would be the danger of a collapse of interest and a loss of what has been gained so far. Consequently, the provision of a place in the advanced undergraduate and graduate curriculum is a major task for the next decade. Argues that appropriately qualified and motivated professionals are needed to contribute to environmental policy and management in both the public and private sectors. However, appropriate educational programmes have not been evident to date.

Twenty‐five years of social and environmental accounting research

Traditional approaches to management control usually fail for public and not-for-profit activities. The type of control applicable to such activities depends on four criteria: are objectives unambiguous, outputs measurable, effects of interventions known, and is the activity repetitive? Depending on where activities stand with regard to these criteria, the control applicable corresponds to one of six different types: routine, expert, trial-and-error, intuitive, judgemental, or political control. The first three types can be represented by cybernetic models; the other three ask for more complex and less deterministic models. For these,a "political" and a "garbage-can" model can be described. Key elements in the latter models are the values and the culture of the actors. As an example, the typology for management control is applied to the area of budgeting, covering regular budgeting as well as such techniques as PPBS, MBO, and ZBB and distinguishing between investment budgets, operations budgets for input centers, and operations budgets for input-output centers. Coming back to management control in general, the paper discusses the consequences of choosing the wrong model for a given management control situation: it distinguishes between "Type I" and "Type II" errors. It finally relates management control to organizational adaptation and suggests how to avoid control systems which prevent an organizational system from learning.

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Management Control of Public and Not-for-Profit Activities

Social Issues in Management: Theory and Research in Corporate Social Performance

This paper presents a view of corporate social responsibility accounting and reporting from the standpoint of a developing country. The study is based on a personal interview questionnaire survey conducted by the authors with mainly chief executive officers in one hundred companies operating in Malaysia. Various aspects of corporate social performance, including social reporting, are examined. The findings indicate that social reporting lags behind corporate social involvement and that major corporate attention is focused on activities relating to employees and products/services. In addition, the results show that corporate size and national origin of corporate ownership are relevant in reflecting the extent of social commitments made by companies.

Another look at corporate social responsibility and reporting: An empirical study in a developing country

Another look at corporate social responsibility and reporting: an empirical study in a...

The varying opinions and viewpoints presented in The Evaluation of Social Programs offer a lively debate over the uses of evaluation research and its practical applications in a multitude of settings -- a debate which has serious and far-reaching implications for social scientists, government policy-makers, and all other 'producers' and 'consumers' of applied social research. 'It adds up to a unique insight into the views of the elite of American evaluators and their relation with those who use their services. Although 500 pages long it is never boring, rarely obvious and always realistic. It is worth its high cost to both customers and contractors.' -- Journal of Social Policy, Vol 7 No 2, April 1978

The Evaluation of Social Programs

The social audit for management

A strategy for terminating a nuclear war

Perspectives on the Costs and Benefits of Applied Social Research

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Clark C. Abt

Papers

The Evaluation of Social Programs

The social audit for management

A strategy for terminating a nuclear war

Perspectives on the Costs and Benefits of Applied Social Research

Applied research for social policy : the United States and the Federal Republic of Germany compared