Social accounting3 is not an organised,
wholly coherent area or activity. It is
wide-ranging, organic and disjointed. At
times, it can be contradictory, confusing
and divergent. It can be either trivial or
profound, conservative or radical. This
is the area of study to which I have dedicated
my scholarship. It is not easy to
define - but a definition will help. My
currently preferred definition is:
.. the preparation and publication of an
account about an organisation's social,
environmental, employee, community,