Twenty-one years of social and environmental accountability research: A coming of age

Parker, Lee D.
March 2011
Accounting Forum;Mar2011, Vol. 35 Issue 1, p1
Academic Journal
Abstract: This study extends upon previous research into the profile and direction of social and environmental accounting research, analysing and critiquing 21 years of contemporary research in social and environmental accounting published particularly in four leading interdisciplinary accounting research journals covering the period 1988–2002 inclusive. It reflects upon selected seminal papers on the field, and presents an empirical analysis of SEA publication that updates findings. The prospect of a sharing of the territory between critical and managerialist approaches is envisaged, along with the application of multiple theoretical lenses. Social and environmental research show signs of more recent balancing between these two subject areas, while recent shifts in methodological approaches are increasingly emphasising the employment of content analysis/statistical relationships research and case/field/action/ethnograpic research. National practices/comparisons and regulations are leading topic areas occupying researchers. External disclosure, attitudinal studies and theoretical framework papers also attracted significant attention. The paper also overviews emerging research in three non-Anglo-Saxon countries and identifies leading and emerging scholars in the field. The SEA field exhibits considerable momentum, but is found to be largely driven by research and publishing infrastructure outside North American economics focussed research communities.


Related Articles

  • Environmental Accounting in Sri Lanka. Dissanayake, Randika; Malik, Ali; Mahmood, Tariq // Pakistan Journal of Social Sciences (PJSS);Jun2012, Vol. 32 Issue 1, p1 

    This paper investigates how environmental accounting practices are currently applied in Sri Lanka. Using particulars and parameters identified in existing literature, this paper also discusses the extent to which environmental accounting practices in a developing country differ from those...

  • Corporate social responsibility reporting: A comprehensive picture? Bouten, Lies; Everaert, Patricia; Van Liedekerke, Luc; De Moor, Lieven; Christiaens, Johan // Accounting Forum;Sep2011, Vol. 35 Issue 3, p187 

    Abstract: This study develops a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting, as defined here, requires three types of...

  • CSR REPORTING ON THE CORPORATE COMMITMENT TO SUSTAINABLE INNOVATION. Tello, Steven; Eunsang Yoon // International Journal of Strategic Management;2014, Vol. 14 Issue 1, p71 

    This paper examines corporate commitment to sustainable innovation by reviewing the corporate social responsibility reports (CSR) across a group of global corporations. The intent is (a) to identify the extent to which corporate CSR efforts align with dimensions of CSR activities and (b) to...

  • STATUS OF RESEARCH IN THE FIELD OF ENVIRONMENTAL ACCOUNTING. Ienciu, Ionel Alin; Matis, Dumitru; Cioara, Nicoleta Maria // Review of Business Research;2010, Vol. 10 Issue 2, p37 

    Social responsibility becomes the communion between the company and the society to which it belongs to, an intermediate stage, which has as final objective the sustainable economic development by accounting for social and environmental aspects, and environmental accounting represents an...

  • Companies passing the buck on 'green' logistics costs.  // Sustain' Magazine;2008, Vol. 9 Issue 5, p12 

    The article focuses on the "Logistics & Transport Industry Environmental Survey," which examined how companies were reacting to environmental concerns. It found that 75 percent of respondents who awarded logistics contracts include sections on environmental compliance in their tender documents...

  • Content storage management: own vs cloud? Petricola, Rino // TVB Europe;Feb2014, p37 

    The article offers information on content storage management (CSM) systems. Topics discussed include CSM system is software abstraction layer that automatically retrieves broadcast-quality content from any storage infrastructure, and enables efficient sophisticated workflows. Other topics...

  • Assessment of Leading Apparel Specialty Retailers' CSR Practices as Communicated on Corporate Websites: Problems and Opportunities. Mann, Manveer; Byun, Sang-Eun; Kim, Hyejeong; Hoggle, Kelli // Journal of Business Ethics;Jul2014, Vol. 122 Issue 4, p599 

    Despite the increased attention to corporate social responsibility (CSR) and regulatory changes in recent years, little is known about how apparel companies are implementing and communicating CSR practices to their stakeholders. To fill the gap, this study investigated the range and strategies...

  • The Development of Social and Environmental Reporting Research on Bangladeshi Organizations: A Postcolonial Critique. Mahboob Hossain, Dewan // Middle East Journal of Business;Oct2014, Vol. 9 Issue 4, p9 

    This article depicts the chronological development of research on social and environmental accounting practices of the companies of a developing country - Bangladesh. The research identifies that research on social and environmental accounting from the Bangladeshi perspective started in 1996....

  • Toward a More Coherent Understanding of the Organization-Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research. Chen, Jennifer; Roberts, Robin // Journal of Business Ethics;Dec2010, Vol. 97 Issue 4, p651 

    In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics