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Article
Publication date: 10 February 2012

Rob Gray and Richard Laughlin

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal which was published in 1991 and which sought to stimulate the “green…

6739

Abstract

Purpose

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal which was published in 1991 and which sought to stimulate the “green accounting” debate, to evaluate that issue and, in particular, to examine what we might learn about the development of the social and environmental accounting literature in the last 20 years.

Design/methodology/approach

The paper takes the form of a discursive, polemical essay.

Findings

The special issue exhibited a wide range of approaches and possibilities; it also exhibited some theoretical naivety and a charming optimism and fetching trust in the power of reasonable argument. Retrospectively, the field has expanded considerably and has made many advances in theoretical and empirical understanding but researchers appear to be less willing to examine the fundamental issues that originally motivated the development of the field.

Research limitations/implications

The implications and limitations stem from the ambitions of this discursive attempt to encourage debate of a more direct and confrontational nature – both within and at the margins of social, environmental and sustainability accounting.

Originality/value

The originality and value of the paper is in its critical engagement with the literature and ideas of social accounting, which is the generic descriptor used in the paper to include “green accounting”. It provides not only an analysis of the achievement of the work to date but some critical pointers to the work that still needs to be done.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 April 1999

Pamela Edwards, Frank K Birkin and David G Woodward

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical evidence…

458

Abstract

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical evidence about data collection and reporting in some organisations shows that the current scope of mainstream accounting may be too narrow. Drawing especially on environmental accounting initiatives, the paper discusses where the boundaries of accounting and annual reporting are currently set, and whether the accounting profession can respond proactively to push the boundaries of corporate reporting to reflect performance in more all‐embracing ways.

Details

Journal of Applied Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 0967-5426

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Book part
Publication date: 28 March 2022

Mumbi Maria Wachira and David Mutua Mathuva

Over the last few decades, corporate environmental reporting (CER) has received substantial attention due to complex societal and ecological challenges experienced at a global…

Abstract

Over the last few decades, corporate environmental reporting (CER) has received substantial attention due to complex societal and ecological challenges experienced at a global scale. While there has been growth in CER research across the world, we know very little of the state of CER research in Africa. In this paper, we provide a comprehensive literature review of CER in sub-Saharan Africa to demonstrate its current state, uncover gaps in extant studies and identify areas for further research in the region. We perform a metasearch on the Financial Times Top 50 journals in addition to wider analyses using African Journals Online (AJOL) and Google Scholar between 2008 and 2020. Though there is some progress in interrogating CER in the region, there is much leeway for further research into how public and private corporations provide an account for their interaction with nature. Extant studies have examined how CER is often subsumed within corporate social responsibility initiatives while other studies explore ways in which CER can provide accountability mechanisms in the mining sector of select countries. Important areas of future research include the influences of legal, cultural and political systems on the level of CER, the tensions between economic development driven by multinational corporations and the necessity for ecological protection. Finally, further research could investigate the role CER can play in encouraging specific corporate disclosures around GHG emissions, especially given global efforts being undertaken to mitigate the effects of climate change.

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Book part
Publication date: 19 December 2016

Radha R. Sharma and Sir Cary Cooper

Free Access. Free Access

Abstract

Details

Executive Burnout
Type: Book
ISBN: 978-1-78635-285-9

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Article
Publication date: 1 August 1997

Rob Gray, Colin Dey, Dave Owen, Richard Evans and Simon Zadek

Addresses three related, though not entirely congruent, aims. Seeks, first, to initiate moves towards a “normative theory” ‐ a conceptual framework ‐ for the developing of social…

12804

Abstract

Addresses three related, though not entirely congruent, aims. Seeks, first, to initiate moves towards a “normative theory” ‐ a conceptual framework ‐ for the developing of social accounting by organizations. Second, aims inductively to draw out best practice from a range of social accounting experiments, illustrated, in particular, by reference to two short cases from Traidcraft plc and Traidcraft Exchange. Third, draws from the conclusions reached in the exploration of the first two aims and attempts to identify any clear “social accounting standards” or “generally acceptable social accounting principles” which can be used to guide the new and emerging social accounting practice. Presents a number of subtexts which attempt to link back to the accounting literature’s more trenchant critiques of social accounting; to address the tension between academic theorizing and engaging with practice; to synthesize different approaches to social accounting practice; and to respond to the urgency that the recent upsurge in interest in social accounting places on the newly formed Institute of Social and Ethical Accountability. An ambitious paper which means that coverage of issues must be thinner than might typically be expected ‐ exploratory, rather than providing answer, offers a collective view from experience and encourage engagement with the rapidly evolving social accounting agenda.

Details

Accounting, Auditing & Accountability Journal, vol. 10 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 October 1997

M.R. Mathews

Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide a…

16418

Abstract

Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide a structure or classification for others to use. In order to structure the task, uses three time periods: 1971‐1980; 1981‐1990; and 1991‐1995, and classifies the literature into several sub‐groups including empirical studies, normative statements, philosophical discussion, non‐accounting literature, teaching programmes and textbooks, regulatory frameworks, and other reviews. Attempts, after the classification, to synthesize an overall chronological position. Concludes that there is something to celebrate after 25 years. However, the continued success of this field is dependent on a relatively small number of researchers, writers, and specialized journals without which there would be the danger of a collapse of interest and a loss of what has been gained so far. Consequently, the provision of a place in the advanced undergraduate and graduate curriculum is a major task for the next decade. Argues that appropriately qualified and motivated professionals are needed to contribute to environmental policy and management in both the public and private sectors. However, appropriate educational programmes have not been evident to date.

Details

Accounting, Auditing & Accountability Journal, vol. 10 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 1962

G.V. Lachmann

Since the end of the Second World War, many spectacular advances have been made in aeronautics, thanks chiefly to the development of more powerful and economical jet engines. As…

86

Abstract

Since the end of the Second World War, many spectacular advances have been made in aeronautics, thanks chiefly to the development of more powerful and economical jet engines. As to the parasitic drag of manned aircraft, progress has been confined to reducing unfavourable compressibility effects (area rule, Whitcombe bodies); methods to suppress separation have been developed but no new methods to reduce the drag resulting from turbulent boundary layers developing over the exposed surfaces have as yet found practical application.

Details

Aircraft Engineering and Aerospace Technology, vol. 34 no. 3
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 15 February 2008

David Owen

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…

9096

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.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 July 2006

Vanessa Magness

The objective of this paper is to test Ullmann's hypothesis that strategy posture, modified by financial performance, must be considered in light of stakeholder power in order to…

13116

Abstract

Purpose

The objective of this paper is to test Ullmann's hypothesis that strategy posture, modified by financial performance, must be considered in light of stakeholder power in order to understand a company's social responsibility disclosure policy.

Design/methodology/approach

This study in this paper uses regression analysis to examine annual report disclosure of environmental information after a major accident in the mining industry. A multiple‐item disclosure score is tailored to the Canadian accounting environment, and used as a dependent variable.

Findings

This paper finds that companies that maintain themselves in the public eye through press release activity disclose more information than other companies. However there is no evidence to suggest that disclosure content is moderated by financial performance. Companies that obtained external financing one year after the accident made more disclosure than other companies. The significance of the external financing variable is evident when disclosure is restricted to discretionary or non‐financial items, but disappears if the dependent variable represents mandatory financial items.

Research limitations/implications

The paper shoes that while Ullmann addressed the matter of actual social responsibility performance, in addition to disclosure, this paper does not examine performance. Furthermore, press release activity is only one type of strategic posture. Future work that employs some other measure may yield additional insight into the decision‐making process.

Originality/value

Prior study of Ullmann's work has not considered the interactive impact of profit and strategic posture. Furthermore, the actual nature of the disclosure, voluntary versus mandatory, has not been specifically examined. This paper addresses both of these issues.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 April 1999

Jane Gibbon and Prem Lal Joshi

This survey examines the environmental awareness, current disclosure practices and problems associated with environmental accounting and reporting of twenty large and medium sized…

986

Abstract

This survey examines the environmental awareness, current disclosure practices and problems associated with environmental accounting and reporting of twenty large and medium sized companies from the industrial sector in Bahrain. A review of literature from Western and Asia‐Pacific regions indicate a low level of environmental disclosure practices but there has been a considerable increase in the number of organisations performing environmental accounting and reporting. The present survey reveals that companies in Bahrain are environmentally sensitive, yet none of the companies are actually performing environmental accounting for external purposes. Half of them stated that they prepare environmental reporting for management requirements. A majority of them were strongly in favour of introducing accounting regulations in this area. Over 85% of them stated that both financial and non‐financial information should be reported. However, quantification and provision of information is both costly and subjective. The study concludes that in an unregulated environment, accountants and management of companies in Bahrain are likely to be less than objective in their environmental related disclosure practices in future.

Details

Journal of Applied Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

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