Leadership

Accountability And Sustainability: Davidsons And Taylors Means To Engage The World

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Executive Summary

Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. From one perspective, Tinker argued that accounting reports are constructs and not objective. From another, Solomons argued that accounting is an unbiased and neutral technology.

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