Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research

Abstract

Purpose

The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal, while also offering some pointers as to how the field may develop in the future.

Design/methodology/approach

The approach combines a literature review and critique, with particular emphasis on SEA papers published in AAAJ (1988‐2007) together with other papers published in a range of leading‐edge journals (2004‐2007).

Findings

While published SEA research covers a wide range of topics, particular emphasis has been placed on polemical debate and studies investigating the organisational determinants and managerial motivations underpinning reporting initiatives. Some evidence is produced of a rapprochement between mainstream SEA scholars and critical theorists, with the moral foundation, and interventionist stance, of the former being combined with the historically and theoretically informed perspective of the latter. Evidence is also offered of field‐based studies achieving greater prominence in the literature in recent years.

Research limitations/implications

While a “broad brush” analysis of the historical development of SEA research is offered, detailed investigation is largely confined to the contribution of Accounting, Auditing & Accountability Journal and that of contemporary research studies.

Practical implications

Agreement is expressed with the conclusions emanating from previous authoritative reviews of the field concerning the need for engagement with practice on the part of researchers. However, a managerial perspective is eschewed in favour of recommending articulation of research to social movements and working directly with stakeholder groups.

Originality/value

The paper provides a detailed analysis of the contribution made by one particular leading edge journal, while further drawing on recently published work in a range of journals in order to develop pointers for future effective interventions by SEA researchers in matters of public policy and praxis.

Citation

Owen, D. (2008), "Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research", Accounting, Auditing & Accountability Journal, Vol. 21 No. 2, pp. 240-267. https://doi.org/10.1108/09513570810854428