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Social accounting research: An Australasian perspective

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  • Craig Deegan
  • Sharon Soltys

Abstract

This paper provides an insight into the nature and the extent of social accounting research being undertaken within Australasia. It demonstrates that Australasian researchers account for a significant amount of internationally published social accounting research, but emphasises that the research effort seems to be confined to a limited number of researchers perhaps reflecting a lack of ‘take-up’ in this area in terms of the scale of participation. Information is also presented about the relative propensity of journals within the sample to publish social accounting research, and identifies that ‘top tier’ accounting journals historically have not published social accounting research. The paper also considers various factors which seem to be impeding the ‘recruitment’ of new social accounting researchers.

Suggested Citation

  • Craig Deegan & Sharon Soltys, 2007. "Social accounting research: An Australasian perspective," Accounting Forum, Taylor & Francis Journals, vol. 31(1), pages 73-89, March.
    • Handle: RePEc:taf:accfor:v:31:y:2007:i:1:p:73-89
    DOI: 10.1016/j.accfor.2006.11.001
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    Cited by:

    1. Parker, Lee D., 2011. "Twenty-one years of social and environmental accountability research: A coming of age," Accounting forum, Elsevier, vol. 35(1), pages 1-10.
    2. Dennis M. Patten, 2013. "Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 9-26.
    3. Mühlbacher, Hans & Böbel, Ingo, 2019. "From zero-sum to win-win - Organisational conditions for successful shared value strategy implementation," European Management Journal, Elsevier, vol. 37(3), pages 313-324.
    4. Eleonora Cardillo & Maria Cristina Longo, 2020. "Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience," Sustainability, MDPI, vol. 12(9), pages 1-23, May.
    5. Chenxi Wang & Xincai Deng & Susana Álvarez-Otero & Muhammad Safdar Sial & Ubaldo Comite & Jacob Cherian & Judit Oláh, 2021. "Impact of Women and Independent Directors on Corporate Social Responsibility and Financial Performance: Empirical Evidence from an Emerging Economy," Sustainability, MDPI, vol. 13(11), pages 1-16, May.
    6. Wei Qian, 2013. "Embracing the Paradox in Educational Change for Sustainable Development: A Case of Accounting," Journal of Education for Sustainable Development, , vol. 7(1), pages 75-93, March.
    7. Isaksson, Lars E. & Woodside, Arch G., 2016. "Modeling firm heterogeneity in corporate social performance and financial performance," Journal of Business Research, Elsevier, vol. 69(9), pages 3285-3314.
    8. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    9. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.

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