Please use this identifier to cite or link to this item:
https://hdl.handle.net/1959.11/8556
Title: | Emancipatory Accounting and Sustainable Development: A Gandhian-Vedic Theorization of Experimenting with Truth | Contributor(s): | Saravanamuthu, Kalathevi (author) | Publication Date: | 2006 | DOI: | 10.1002/sd.266 | Handle Link: | https://hdl.handle.net/1959.11/8556 | Abstract: | Margaret Thatcher and Ronald Reagan implemented Hayek's market economics by manipulating macro-structural forces. It is argued here that the culture of sustainable development appears to be disseminating in the opposite way: it is gradually permeating through from concentrated pockets of practices to its surrounding communities. The difference in diffusion patterns should be reflected in proposed formulations of emancipatory accounting frameworks: emancipatory accounting should allow for moral development of the individual (by caring for the needs of the other). It becomes another vehicle for engaging in stakeholder dialogue about the meaning and implications of sustainable development. The defining characteristics of this emancipatory accounting framework are as follows: its definition of sustainability should transcend the narrow interpretation of individual property rights (that restricts responsibility for the other); it should engender moral development because of ambiguity over terminology; it should socialize the process of risk management as an integral part of balancing resource and economic sustainability. | Publication Type: | Journal Article | Source of Publication: | Sustainable Development, 14(4), p. 234-244 | Publisher: | John Wiley & Sons Ltd | Place of Publication: | United Kingdom | ISSN: | 1099-1719 0968-0802 |
Fields of Research (FoR) 2008: | 190402 Creative Writing (incl Playwriting) | Socio-Economic Objective (SEO) 2008: | 950104 The Creative Arts (incl. Graphics and Craft) | Peer Reviewed: | Yes | HERDC Category Description: | C1 Refereed Article in a Scholarly Journal |
---|---|
Appears in Collections: | Journal Article |
Files in This Item:
File | Description | Size | Format |
---|
SCOPUSTM
Citations
15
checked on Sep 21, 2024
Page view(s)
1,136
checked on Sep 22, 2024
Items in Research UNE are protected by copyright, with all rights reserved, unless otherwise indicated.