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

Parker, L. D. (2011) Twenty-one years of social and environmental accountability research: A coming of age. Accounting Forum, 35(1), pp. 1-10. (doi: 10.1016/j.accfor.2010.11.001)

Full text not currently available from Enlighten.

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 Parker's (2005) 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.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Parker, L. D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting Forum
Publisher:Elsevier
ISSN:0155-9982
ISSN (Online):1467-6303
Published Online:15 December 2010

University Staff: Request a correction | Enlighten Editors: Update this record