Alternative and social accounting

Authored by: Kelum Jayasinghe , Dennis Thomas

The Routledge Companion to Alternative Organization

Print publication date:  December  2013
Online publication date:  January  2014

Print ISBN: 9780415782265
eBook ISBN: 9780203725351
Adobe ISBN: 9781135005399

10.4324/9780203725351.ch18

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Abstract

This chapter presents an analysis of the socially driven accounting practices used by alternative organizations. Using two short case studies it attempts to discuss three main issues:

the form of accounting systems and calculations that exist in alternative organizations

the role that accounting calculations play in alternative organizations

the impact such calculative practices make on the socio-economic performances of alternative organizations.

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