These experiences of resistance have
encouraged a more self-reflective and
careful approach to both theoretical and
empirical research in social accounting.
This is not least because one interpretation
of the resistance might be that the
issues and/or the subject of social accounting
indeed, have no place in accounting
and/or are a malign influence
on the public good. Such concerns have
been addressed directly in a number
of my papers (Gray, Owen and Adams,
1996; Gray, 1992; Gray, 2002a; Gray
2002b;) which are briefly considered
below.