Social and Environmental Accountability Journal最新文献

{"title":"An American Political Ideological Conflict and Its Revelations About Accounting and the Accounting Profession","authors":"Joanne Sopt","doi":"10.1080/0969160X.2023.2176334","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2176334","url":null,"abstract":"ABSTRACT This study analyses how accounting and the accounting profession were portrayed in a political ideological conflict surrounding the 2008 Global Financial Crisis (GFC) by analysing a report that was issued by a congressionally appointed commission in the United States. The Financial Crisis Inquiry Commission issued a majority report and two dissenting reports; political ideologies which are generally representative of the dominant ones currently in the United States were found to be the source of the divergent interpretations. While both the liberal and conservative ideologies are present, a third category of the conflicted conservatives is explored (Ellis and Stimson [2012]. Ideology in America. Cambridge University Press). Accounting and the profession were portrayed and deployed differently in each of the reports as a means to support the motivating ideology. While accounting as a set of standards or a tool perceived according to the traditional divide of the conservative and liberal political ideologies might be limited in its reach to generate change, focusing on the conflicted conservatives provides some opportunities to explore for future interventions. The accounting profession is also in a unique position to maintain trust with a divided public which provides some space to navigate in a competing world.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"43 1","pages":"151 - 179"},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45099997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Expectations on Labour-Related CSR Reporting: Voices from Labour Unions in Indonesia and Thailand","authors":"Fitra Roman Cahaya, Nursalim Nursalim, N. Dhirathiti","doi":"10.1080/0969160x.2023.2167847","DOIUrl":"https://doi.org/10.1080/0969160x.2023.2167847","url":null,"abstract":"","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44534244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of the Social and Environmental Accounting Community ‘Post’ Pandemic","authors":"Carmen Correa Ruiz, José Juan Déniz Mayor, Nuria Descalzo Ruiz, J. Dillard","doi":"10.1080/0969160X.2023.2169318","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2169318","url":null,"abstract":"ABSTRACT Given the urgent need for change that has become even more evident during the pandemic, it seems fitting to critically reflect on our responsibilities as scholars, educators and colleagues, individually and as members of a purposeful, supportive community, in facilitating a more sustainable world. We share a roundtable discussion that was part of the 13th Spanish CSEAR conference in hopes that the conversation will continue within the community regarding some of the perceived roles, opportunities and responsibilities post-pandemic. The perspectives shared are from a group of scholars at different stages in their careers, who have different profiles, and see their responsibilities differently. These individual and collective perspectives address personal and professional aspirations, the focus and purpose of research, and the role of CSEAR as we move into the future. Hopefully by sharing perspectives from different vantage points ranging from the beginning to the end of the ‘academic life cycle’, we can stimulate and facilitate meaningful dialogue and debate within, and about the future of, our community leading to a more resilient, active, caring, supportive, inspiring, encouraging and helpful environment and more effectively further the transition to a more sustainable world.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"43 1","pages":"56 - 81"},"PeriodicalIF":0.0,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47593699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bridging the Understanding of Sustainability Accounting and Organisational Change","authors":"Clement Boyer","doi":"10.1080/0969160X.2023.2175508","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2175508","url":null,"abstract":"The contribution of Accounting, Management and Organisation Studies (MOS) to the acceleration of human-induced global ecological disruption is increasingly recognised. Hence, the proposed geological period of the Anthropocene calls for a profound rethink-ing of disciplinary epistemological, theoretical, and methodological grounds as well as research agendas (Bebbington et al. 2019; Ergene, Banerjee, and Ho ff man 2021). For the past four decades, social and environmental accounting scholarship has been con-cerned with the potential of sustainability accounting and reporting to trigger transformative organisational change. Its impacts have been called into question inside and outside the fi eld (Bebbington and Gray 2001; Gray 1992, 2010, 2019). Garcia-Torea, Larrinaga, and Luque-Vílchez (2022) show that the interest of organisational studies in the transformative potential of sustainability accounting is limited, especially when compared to the attention paid to this issue in the social and environmental accounting fi eld. They argue that the relationship between SAR and organisational change is still an open question. The authors conducted an in-depth literature review in MOS and accounting journals of 53 papers focusing on the interplay between organisational change and SAR, with nine out of ten published in accounting journals. After laying out the main characteristics of the reviewed articles, they map these along fi ve key features: theoretical frameworks, methods, SAR type (i.e. internal or external) , and, more importantly, the type of connection between SAR and change and the explanation provided. They build on this analysis to outline fi ve bridges towards","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"43 1","pages":"91 - 93"},"PeriodicalIF":0.0,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41686363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Creating Visibilities: KPIs as a Technology of Governance within Covid-19 Pandemic","authors":"Rosa Esteban-Arrea","doi":"10.1080/0969160X.2023.2175166","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2175166","url":null,"abstract":"Parisi and Bekier (2022) explore the role of performance measurement systems as technologies of government relying on the notion of ‘governmentality’. Specifically, they focus on the relevance of key performance indicators (KPIs) in evaluating and managing the effects of COVID-19 on a sample of six European cities involved in a European project to create circular economy-oriented cities. Despite the need for engaged citizens and governments in redirecting urbanisation to drive a positive change for humanity and the life-supporting systems that we depend upon (Andersson et al. 2014), there is a lack of studies exploring the role of cities (Lapsley, Miller, and Panozzo 2010) in sustainable development and circular economy (Czarniawska 2010). This article not only focuses on cities as the main driver of the circular economy but also contributes to the limited literature concerning the role of accounting in crises, such as the COVID-19 pandemic (Parisi and Bekier 2022). Parisi and Bekier (2022) focus on the capacity of accounting to shape governance practices in response to the project ́s objectives through KPIs. This paper adopted a qualitative method consisting of several interviews with the leaders of each city’s project. They found that KPIs became the benchmark by which project managers adapted their activities and governance practices and transformed them to adapt to the impacts of the pandemic. As a consequence, they were able to achieve the expectations laid out by the performance indicators. Therefore, KPIs were a flexible tool that helped envision the necessary changes to meet the targets set before the pandemic. In addition to the empirical evidence mentioned, they also rely on theoretical arguments on the role of accounting as a governance practice and the capacity of local programmes to adapt to the ongoing situation. They conclude by stressing the role of accounting, particularly of KPIs, as a technology of government that contributed to making the COVID-19 pandemic calculable and quantifiable. Additionally, KPIs helped to represent the effects of the pandemic by creating visibilities, by making certain issues of the pandemic calculable and governable. Therefore, they could identify different possibilities of intervention while also obscuring others. This paper contributes to the existing literature by showing the role of accounting in governance practices and the process by which accounting helps in the evaluation and","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"43 1","pages":"89 - 90"},"PeriodicalIF":0.0,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42627125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Resonance. A sociology of our relationship to the world","authors":"Hendrik Vollmer","doi":"10.1080/0969160X.2023.2177397","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2177397","url":null,"abstract":"","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"43 1","pages":"82 - 83"},"PeriodicalIF":0.0,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44954593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainability and Accountability in Public Sector: A Legitimacy Perspective","authors":"Xinwu He","doi":"10.1080/0969160X.2022.2136907","DOIUrl":"https://doi.org/10.1080/0969160X.2022.2136907","url":null,"abstract":"For most nations, the public sector (in contrast to private and third sectors) has an enormous impact on the economy, society, and environment (CIPFA, 2021). It is widely acknowledged that public sector organisations (PSOs) have the responsibility and potential to advance sustainable development given the dual role of the public sector (as both a public service provider and a regulator) and the urgency of global environmental and social challenges. The landscape of sustainability integration, performance management, and disclosure in the public sector has attracted the attention of academics, policymakers, and practitioners worldwide, in recognising that PSOs need to be publicly accountable to a wide range of stakeholders. Moreover, legitimacy theory has long been applied within the sustainability and accountability literature to explain organisations’ motivations for sustainability strategies and accountability disclosures. Legitimacy is viewed as a resource necessary to the survival of an organisation (Deegan, 2014), which generates pressures regarding expected organisational behaviour (Connolly and Kelly, 2020). Further, this","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"43 1","pages":"84 - 88"},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44367573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploring the Attitudes of CFOs Towards Carbon Tax Policy","authors":"O. Okafor, Michael Opara, Cynthia Maier, K. Kalu","doi":"10.1080/0969160x.2022.2132970","DOIUrl":"https://doi.org/10.1080/0969160x.2022.2132970","url":null,"abstract":"","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41368795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Assessing the Nexus between Cross-border Infrastructure Projects and Extinction Accounting—from the Belt and Road Initiative Perspective","authors":"Ruopiao Zhang, C. Noronha","doi":"10.1080/0969160X.2022.2132969","DOIUrl":"https://doi.org/10.1080/0969160X.2022.2132969","url":null,"abstract":"ABSTRACT The Belt and Road Initiative (BRI) is a mega-global infrastructure development strategy initiated in 2013. Although the BRI has fostered huge potential for economic growth, it poses a significant threat to biodiversity, especially because many of the infrastructure projects are cross-border and are being built in areas where rare and endangered species found nowhere else on the planet live. This paper reflects and raises concerns about the repercussions of BRI infrastructure projects on species extinction. While most research has been geared towards assessing the economic and social impacts of BRI on host countries, this paper contributes to the sustainable planning and evaluation of the impacts of a less investigated sector—the infrastructure sector through the lens of extinction accounting. By identifying the specific extinction risks of different types of infrastructure projects during construction-in-progress period and daily operations period, this paper refines and extends prior general frameworks of extinction accounting, and further tailors them to the specific and important context of infrastructure projects under the BRI scenario. In addition, this paper serves as a counterpoint to prior literature on extinction accounting within the Chinese frame of reference by critically underscoring the current infirmity in extinction accounting by Chinese MNEs operating under the mega initiative. Thirty representative cross-border infrastructure projects under the BRI are examined on how they report and attempt to mitigate their ecology-specific impacts using the extinction accounting checklist. This paper concludes that the extinction accounting practices of BRI infrastructure projects are still at their embryonic stage and offers practitioners, researchers and policy makers critical insights and a broader perspective on the role of human activities in extinction crises along cross-border corridors.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"43 1","pages":"30 - 55"},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46615051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reflecting on Inspiration and Orientation","authors":"Michelle Rodrigue, Colin Dey","doi":"10.1080/0969160X.2022.2137769","DOIUrl":"https://doi.org/10.1080/0969160X.2022.2137769","url":null,"abstract":"ABSTRACT In these editorial reflections, we revisit the main developments of the last year with a particular emphasis on themes of inspiration and orientation. In doing so, we pay tribute to one of SEAJ’s longstanding contributors, Conny Beck, who sadly passed away at the end of last year. Then, the evolution of the sustainability accounting field leads us to revisit the current and future orientation of SEAJ, in light of its ongoing and explicit commitment to the development of a new literature in social and environmental accounting. We discuss the implications for the type of work we welcome to the journal, as well as for areas of work that are no longer compatible with the journal’s aims and scope. Ultimately, we invite submitting authors to be bold, to dare, to challenge, to take us into unchartered areas. This will not only help keep SEAJ distinctive, but most importantly this is how, as a community, we will take our field further.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"42 1","pages":"129 - 139"},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47842558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}