Shadow Accounts - An Introduction

Following on from my blog post on the shadow account recently produced in response to the Hershey CSR report, I thought I'd put together a brief introductory reading list on the subject of shadow accounts and external social reports. Please note that this is obviously not an exhaustive list, nor does it attempt to cover the earlier literature on social audit that goes back to the 1960s/70s (and beyond!). 

Centre for Social & Environmental Accounting Research (2001) Silent and Shadow Accounting Project

Adams, C. (2004) "The ethical, social and environmental reporting-performance portrayal gap", Accounting, Auditing & Accountability Journal, Vol. 17 Iss: 5, pp.731 - 757.

Critical Perspectives on Accounting, Volume 16, Issue 7, October 2005, pp. 951-974.

Gallhofer, S. et al. (2006) "The emancipatory potential of online reporting: The case of counter accounting", Accounting, Auditing & Accountability Journal, Vol. 19 Iss: 5, pp.681 - 718.

Dey, C.R. (2007), "Developing Silent and Shadow Accounts", in Unerman, J., O'Dwyer, B. and Bebbington, J. (Eds) Sustainability Accounting and Accountability, Routledge, pp. 307-326.

Collison, D. et al. (2007) "Anglo-American Capitalism: A Role for Social Indicators?", Paper presented to the 2007 APIRA Conference, Auckland.

Georgakopoulos, G. and Thomson, I. (2008) "Social reporting, engagements, controversies and conflict in an arena context", Accounting, Auditing & Accountability Journal, Vol. 21 Iss: 8, pp.1116 - 1143.

Thomson, I., Dey, C. and Russell, S. (2010) "Social Accounting and the External Problematisation of Institutional Conduct: Exploring the Emancipatory Potential of Shadow Accounts", Paper presented to the 2010 APIRA Conference, Sydney.