ABSTRACT
Social, environmental and, more recently, sustainability accounting and reporting, both as a practice and as an academic pursuit, have had an interesting and, at times, somewhat fraught relationship with critical accounting. Social accounting (which we will take, for the purposes of this chapter, as shorthand for social, environmental, and sustainability accounting and reporting) and critical accounting have, at times, ignored each other; have, at times, been at loggerheads; and, perhaps more interestingly, have sometimes found common purpose and grounds for cooperation. It is these different relationships – and the reasons for them – that we explore in this chapter.
