This document discusses social accounting from the perspective of social movement theory. It examines how social accounting movements engage in critical interventions through various activist communities. It also discusses framing techniques used by social movements, such as diagnostic, prognostic, and motivational framing. Framing contests around issues like climate change and health inequality are explored. The role of social accounting in these framing contests is questioned. Towards developing a typology of "shadow accounts" and their use as framing processes.