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Imagining the future of Social and Environmental Accounting Research for Pacific Small Island Developing States

Citation

Finau, G, Imagining the future of Social and Environmental Accounting Research for Pacific Small Island Developing States, Social and Environmental Accountability Journal, 40, (1) pp. 42-52. ISSN 0969-160X (2020) [Refereed Article]

Copyright Statement

Copyright 2020 Centre for Social and Environmental Accounting Research

DOI: doi:10.1080/0969160X.2020.1719171

Abstract

In this paper, I contribute to the conversation of imagining the future of Social and Environmental Accounting (SEA) research for Pacific Small Island Developing States (PSIDS). I focus on PSIDS as this region is arguably the most disadvantaged region given its low economic base, geographic isolation and environmental precarity. Initially, I conduct a literature review of accounting-related papers based on PSIDS and provide some suggestions for a research agenda of SEA for PSIDS. The literature review highlights that SEA research in the Pacific is an under-researched area and the few studies on SEA in the Pacific have largely been based on Fiji. For many countries in the Pacific, there is a vacuum of academic literature, however, there is a need to better understand the role of SEA in assisting these island nations address pertinent social and environmental issues, and no issue is as important as climate change. I make some inter-related suggestions for the future of SEA research for PSIDS. These suggestions emphasise the production of knowledge that draws on a diversity of perspectives from other disciplines and focuses on developing solutions based on the context of PSIDS and the lived realities of Pacific Island peoples.

Item Details

Item Type:Refereed Article
Keywords:social and environmental accounting research, Pacific Small Island Developing States
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Environmental Policy, Climate Change and Natural Hazards
Objective Group:Understanding climate change
Objective Field:Effects of climate change on the South Pacific (excl. Australia and New Zealand) (excl. social impacts)
UTAS Author:Finau, G (Dr Glenn Finau)
ID Code:139829
Year Published:2020
Deposited By:Accounting and Corporate Governance
Deposited On:2020-07-07
Last Modified:2020-08-25
Downloads:0

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