eCite Digital Repository

Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward

Citation

Deegan, C, Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward, Critical Perspectives on Accounting, 43 pp. 65-87. ISSN 1045-2354 (2017) [Refereed Article]

Copyright Statement

ã 2016 Elsevier Ltd. All rights reserved.

DOI: doi:10.1016/j.cpa.2016.06.005

Abstract

This commentary provides a reflection on 25 years of social and environmental accounting (SEA) research within Critical Perspectives of Accounting (CPA). It is shown that CPA has been a major vehicle for disseminating SEA research with the published research coming from a variety of ‘critical’, ‘middle-of-the-road’, and ‘managerial’ perspectives. A number of topic areas attract attention with the most populated topic area relating to ‘new imaginings’ of accounting, with useful insights provided in terms of the use of counter, shadow, and dialogic accounts’ which reflect multiple voices and perspectives. It is emphasised within the commentary that SEA researchers need to examine the political foundations of their work. Important issues associated with SEA researchers’ role with engagement (both in terms of how they are undertaking their research, as well as where they are disseminating their results), in challenging existing practice, and in fostering a more enlightened and balanced form of education are also addressed.

Item Details

Item Type:Refereed Article
Keywords:social and environmental accounting, accountability and engagement
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138351
Year Published:2017
Web of Science® Times Cited:80
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-02
Last Modified:2020-06-24
Downloads:0

Repository Staff Only: item control page