Date Added: Jul 2010
This paper explores the recent trends that have influenced how the authors understand modern accountability relationships. These relationships involve how corporations relate to their external stakeholders and other significant parties. A continuum of ideas is introduced to investigate these obligations and suggest some ways forward. In particular, liberal, communicative and radical arguments are discussed to consider how accounting might democratise the institutions of civil society. Thereby providing ideas about how accounting can contribute to the current financialisation and ecological problems confronting modern communities.