[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31575":3,"doc-seo-31575":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31575,4398048950312,"Violet","https://ap-avatar.wpscdn.com/avatar/400002538284de19e3c?_k=1778320343897328908",8,"Research & Report","Critical Dialogical Accountability: From Accounting-Based Accountability to Accountability-Based Accounting","The text critically examines how “accountability” has become central in public and private sectors, often paired with transparency through disclosure as a remedy for social and environmental problems. It argues that corporate disclosure growth and sustainability reporting can produce “disclosure-sclerosis,” where enhanced disclosure is not matched by meaningful accountability. It contrasts accounting-based accountability with accountability-based accounting, challenging how accounting systems—largely shaped by financial capital needs—constrain who is truly held responsible.","cbCaiqMZo3V4gsYH","https://ap.wps.com/l/cbCaiqMZo3V4gsYH","pdf",968562,1,23,"English","en","# Introduction\n## Accountability as disclosure and transparency\n## Disclosure-sclerosis in social and environmental accounting\n## Accounting-based accountability vs. accountability-based accounting","[{\"question\":\"How does the document describe the link between accountability and disclosure?\",\"answer\":\"Accountability is often presented as enabled by transparency through disclosure, treated as a general solution for organizational, community, and societal problems.\"},{\"question\":\"What problem does the text identify in sustainability and social/environmental reporting?\",\"answer\":\"It suggests many scholars and practitioners fall into “disclosure-sclerosis,” emphasizing disclosure for its own sake without ensuring that actors are actually held accountable.\"},{\"question\":\"What distinction is made between accounting-based accountability and accountability-based accounting?\",\"answer\":\"Accounting-based accountability assumes accountability follows from a pre-specified accounting system, while accountability-based accounting emphasizes the proper relationship between accounting systems and the accountability systems they are meant to serve.\"}]",1779742901,58,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":84,"head_meta":86,"extra_data":88,"updated_unix":25},105,"critical-dialogical-accountability-from-accounting-based-accountability-to-accountability-based-accounting","",{"@graph":34,"@context":83},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":51},"https://docshare.wps.com/document/critical-dialogical-accountability-from-accounting-based-accountability-to-accountability-based-accounting/31575/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"description":14,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-05-25",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69,75,79],{"name":70,"@type":71,"acceptedAnswer":72},"How does the document describe the link between accountability and disclosure?","Question",{"text":73,"@type":74},"Accountability is often presented as enabled by transparency through disclosure, treated as a general solution for organizational, community, and societal problems.","Answer",{"name":76,"@type":71,"acceptedAnswer":77},"What problem does the text identify in sustainability and social/environmental reporting?",{"text":78,"@type":74},"It suggests many scholars and practitioners fall into “disclosure-sclerosis,” emphasizing disclosure for its own sake without ensuring that actors are actually held accountable.",{"name":80,"@type":71,"acceptedAnswer":81},"What distinction is made between accounting-based accountability and accountability-based accounting?",{"text":82,"@type":74},"Accounting-based accountability assumes accountability follows from a pre-specified accounting system, while accountability-based accounting emphasizes the proper relationship between accounting systems and the accountability systems they are meant to serve.","https://schema.org",{"og:url":50,"og:type":85,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":87,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]