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Social and environmental accountability research

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  • Lee D. Parker

Abstract

Purpose - To investigate, analyse and critique contemporary research in social and environmental accounting. Design/methodology/approach - An analysis and critique of the social and environmental accountability (SEA) research field since the late 1980s. The study revisits two key prior seminal papers on the field, examines the remit for SEA researchers' focus on practice and policy and offers an empirical analysis of the profile of SEA publication. Findings - Theories are identified in two groups: augmentation and heartland theories. These have been more deductively than inductively generated, evidencing limited attention to field‐based engagement. An alternative to the elusive all‐embracing unitary SEA theory is presented. Researchers' concerns with capture of the SEA field is critiqued and an alternative researcher engagement orientation is offered. Environmental research dominates more recent SEA published output, the dominant methodological approach is literature‐based theorising, and national practices/comparisons and regulations are leading topic areas occupying researchers. Research limitations/implications - Analysis of publishing patterns including the balance between social and environmental accountability research, research methodologies employed and SEA topics addressed is largely confined to four leading interdisciplinary accounting research journals. Practical implications - The paper argues for greater SEA researcher engagement with SEA practice and involvement in SEA policy contributions. Originality/value - The paper offers a contemporary assemblage and critique of the multiple theoretical perspectives applied to the SEA field and offers insights into the range and predominance of research methods and topics within the published SEA field.

Suggested Citation

  • Lee D. Parker, 2005. "Social and environmental accountability research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 18(6), pages 842-860, December.
  • Handle: RePEc:eme:aaajpp:09513570510627739
    DOI: 10.1108/09513570510627739
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    Citations

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    Cited by:

    1. Maria-Gabriella Baldarelli & Antonietta Cosentino & Mara Del Baldo & Angela Magistro, 2024. "Feminist Economics and Feminist Accounting in Dialogue: The Contribution to World Inequalities and Ecological Emergencies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(6), pages 202-202, January.
    2. Prianto Budi Saptono & Gustofan Mahmud & Intan Pratiwi & Dwi Purwanto & Ismail Khozen & Muhamad Akbar Aditama & Siti Khodijah & Maria Eurelia Wayan & Rina Yuliastuty Asmara & Ferry Jie, 2023. "Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study," Sustainability, MDPI, vol. 15(14), pages 1-25, July.

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