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  • Emerald  (2)
  • Gray, Rob  (2)
  • 2010-2014  (2)
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  • Emerald  (2)
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  • 2010-2014  (2)
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  • 1
    Online Resource
    Online Resource
    A re‐evaluation of social, environmental and sustainability accounting : An exploration of an emerging trans‐disciplinary field?
    Emerald ; 2010
    In:  Sustainability Accounting, Management and Policy Journal Vol. 1, No. 1 ( 2010-07-03), p. 11-32
    Details
    In: Sustainability Accounting, Management and Policy Journal, Emerald, Vol. 1, No. 1 ( 2010-07-03), p. 11-32
    Abstract: In responding to prior critiques, the paper seeks to re‐examine social accounting as a problem focused, multi‐disciplinary field and explores some of the possible directions the emerging field might take. Design/methodology/approach The approach taken is a discursive, polemical essay. Findings The very nature of social accounting as a problem‐based field seems to encourage – even require – that scholars approach the subject with a diversity of disciplinary methodological framings. In this regard, it may be apposite to view the field as an emerging, new trans‐disciplinary field. Research limitations/implications As an essay, the paper seeks to stimulate thought and debate but it is ultimately speculative and personal. Originality/value The paper continues the reflections upon the nature of social accounting (in the widest sense of the term) and offers some of the ways in which the new journal Sustainability Accounting, Management and Policy Journal , may articulate its purpose. The paper would not presume to usurp the duty of either the community or posterity to determine whether or not this piece has either originality or value.
    Type of Medium: Online Resource
    ISSN: 2040-8021
    URL: Article
    DOI: 10.1108/20408021011059205
    Language: English
    Publisher: Emerald
    Publication Date: 2010
    detail.hit.zdb_id: 2554256-4
    SSG: 3,2
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    Online Resource
  • 2
    Online Resource
    Online Resource
    It was 20 years ago today : Sgt Pepper, Accounting, Auditing & Accountability Journal, green accounting and the Blue Meanies
    Emerald ; 2012
    In:  Accounting, Auditing & Accountability Journal Vol. 25, No. 2 ( 2012-02-10), p. 228-255
    Details
    In: Accounting, Auditing & Accountability Journal, Emerald, Vol. 25, No. 2 ( 2012-02-10), p. 228-255
    Abstract: 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.
    Type of Medium: Online Resource
    ISSN: 0951-3574
    URL: Article
    DOI: 10.1108/09513571211198755
    Language: English
    Publisher: Emerald
    Publication Date: 2012
    detail.hit.zdb_id: 2018956-4
    SSG: 3,2
    Location Call Number Limitation Availability
    BibTip Others were also interested in ...
    Online Resource
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