Brown and Fraser (2006) explore differences in Social and Environmental Accounting (SEA) by comparing three board approaches: the business case, stakeholder-accountability and critical theory. According to the authors These approaches are based on fundamentally different understandings of the businesssociety interface, which, in turn, lead to quite different views about why and how (if at all) the field should be developed (p. 104).

Brown, J., & Fraser, M. (2006). Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape. Business Strategy and the Environment, 15(2), 103-117.

REQUIRED:

Critically discuss the three approaches to SEA that Brown and Fraser have outlined in the above- mentioned paper.

[TOTAL: 25 MARKS]