Pragmatism, Truth and Social Accounting Research

Research output: Contributions to collected editions/worksPublished abstract in conference proceedingsResearchpeer-review

Authors

Purpose:
To introduce pragmatism as a useful approach to social accounting research and to offer the pragmatic notion of truth as a way of redirecting thinking within this field.
Design/methodology/approach:
We explore the concept of truth as it has been used within critical social accounting research and contrast this to a pragmatic notion of truth. We then explore the various ways the pragmatic notion of truth extends key areas of social accounting research.
Findings:
Ideal corporate accountability has been central to the conception of truth within social accounting research. However, this reliance on ideals has underpinned a fairly restrictive conceptual framework that risks losing its ability to inform change. In contrast, pragmatism sees truth as enacted. This means that truth is whatever is useful when dealing with broader social and environmental issues. Adopting this core idea of pragmatism may have many ramifications for social accounting research particularly in relation to stakeholder participation and social reporting.
Research limitations/implications:
Pragmatism offers a variety of novel ways to open up social accounting research so that it might be more successful in both informing and supporting change.
Originality/value:
We argue that pragmatism offers a useful and practical conceptual model for stakeholder participation based on the concept of deliberative democracy as well as a novel view of social reporting based on the idea of sensemaking. In this way the ideas of pragmatism both inform and inspire the social accounting project as it pursues its ultimate goal of sustainability.
Original languageEnglish
Title of host publicationAPIRA KOBE 2013 : The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, July 26-28, Kobe International Conference Center, abstracts
EditorsKatsuhiko Kokubu, Norio Sawabe, Manabu Sakaue
Number of pages1
PublisherKobe University
Publication date2013
Pages115
Publication statusPublished - 2013
Event7th Asia Pacific Interdisciplinary Research in Accounting Conference - APIRA 2013 - Kobe, Japan
Duration: 26.07.201328.07.2013
Conference number: 7
http://www.sakauelab.org/archives/apira2013/

Bibliographical note

Paper:. K133. Volltext: http://www.apira2013.org/proceedings/pdfs/K133.pdf

Recently viewed

Researchers

  1. Sandra Harms

Publications

  1. LehrerInnen als "Reflective Practitioner"
  2. Learning from Co-Founders of Grassroots Initiatives
  3. Web-based depression treatment
  4. Linkshändigkeit als Privileg oder Nachteil bei Notebookeingabegeräten?
  5. Feldstudie zur Entwicklung der Rechenfertigkeit von Erstklässlern.
  6. Global, lokal, digital
  7. Moralphilosophische Fragen zum "Embryo"
  8. Was tun?
  9. Finance is Society!
  10. Part 14 Control of political donations and expenditure
  11. Corporate Governance Reporting zum Prüfungsausschuss
  12. Wunsch und Technik
  13. Critical Reflections on "Democracy in Crisis'
  14. Moirés, Andreas Fogarasi, Katya Sander, Urtica
  15. Global, lokal, digital
  16. Merkmale des SEMIK-Schwerpunkts "Entwicklung von Unterrichtskonzepten"
  17. Immediation
  18. Developing Carbon Accounting
  19. Halbmedienkompetenz?“
  20. Vergleichsarbeiten als Instrument der datenbasierten Schul- und Unterrichtsentwicklung in Gymnasien
  21. Robot system for the sustainable mobility assurance in the assistance and care
  22. Zwischen Animismus und Animation – Krieg und (Virtual) Reality bei Harun Farocki
  23. Bewegte Sprache – Ein Leben mit und für Mehrsprachigkeit
  24. Was will der Wagner?
  25. Ebstorfer Weltkarte
  26. Dance Librarian
  27. Gender-Rituale in der Mobilkommunikation von Jugendlichen
  28. Matheprofis im Gespräch - Kleingruppenarbeit im Mathematikunterricht
  29. Das Böse heute
  30. Interoperability of mineral sustainability initiatives
  31. Silence / Signification Degree Zero: Walter Benjamin’s Anti-Aesthetic of the Body
  32. Bildersuche
  33. Appointing to Govern: Party Patronage in Europe
  34. Mediation
  35. Schooling, Identity, and Nationhood: Karen Mother-Tongue-Based Education in the Thai–Burmese Border Region
  36. Menschen und Singvögel
  37. Kollaborationsmöglichkeiten richtig bewerten
  38. Das Management von Stakeholderbeziehungen in der Start-Up Phase: Institutionenökonomische Implikationen
  39. Implementierung einer Bildung für eine nachhaltige Entwicklung in den Kindergarten aus organisationaler Perspektive
  40. Review: Maris Köpcke, A Short History of Legal Validity and Invalidity – Foundations of Private and Public Law, Cambridge 2019, Zeitschrift
  41. Prüfung von Nachhaltigkeitsberichten nach der Corporate Sustainability Reporting Directive (CSRD)