Social and Environmental Accountability Journal最新文献

筛选
英文 中文
Editorial 2021: Reflections on Vision and Perseverance 社论2021:对远见和毅力的思考
Social and Environmental Accountability Journal Pub Date : 2021-09-02 DOI: 10.1080/0969160X.2021.1999654
Michelle Rodrigue, Helen Tregidga
{"title":"Editorial 2021: Reflections on Vision and Perseverance","authors":"Michelle Rodrigue, Helen Tregidga","doi":"10.1080/0969160X.2021.1999654","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1999654","url":null,"abstract":"In a year that has been far from ‘normal’, we will approach this editorial in what has become our usual way. That is, a combination of reflecting on the year that has been, as well as looking to the future. In doing so, we can’t help but notice how the content of our editorial reflects this challenging year, in that it touches upon delicate and difficult topics alongside promising and stimulating ones. To undertake this task we structure our editorial into four parts. First, in the next section, we reflect on the year at the journal. We overview the content published in this volume, volume 41, as well as outline some of the key events at the journal and related trends affecting the journal. In the second section of the editorial we undertake the difficult task of reflecting on Jeffrey Unerman’s legacy to our field of work, upon his untimely passing at the end of last year. While not an easy task, it is one that we, as editors, believe is essential to show our appreciation to ourmuchmissed colleague and to recognise his significant contribution to the journal. In the third section, we reflect on the concept of perseverance. This reflection is informed by our participation in this year’s CSEAR Emerging Scholars Colloquium and again places this editorial within the context of academic life during the current time. Fourth, we turn our attention to an overview of the years ahead at the journal and outline the changing roles in the SEAJ team.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"41 1","pages":"139 - 149"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45356249","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}
引用次数: 2
Diversity, Inclusion, and the Opportunities for Accounting Research 会计研究的多样性、包容性和机遇
Social and Environmental Accountability Journal Pub Date : 2021-09-02 DOI: 10.1080/0969160X.2021.1986088
M. Egan
{"title":"Diversity, Inclusion, and the Opportunities for Accounting Research","authors":"M. Egan","doi":"10.1080/0969160X.2021.1986088","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1986088","url":null,"abstract":"ABSTRACT The corporate sector is devoting increasing energy to the development of practices targeted to address diversity and inclusion. These developments present significant opportunities to accounting scholars, to develop a range of topical studies that might have both important theoretical and practical implications. In this commentary piece, I seek to offer a broad range of suggestions for further study in this field. In particular, I suggest that related developments matter, as they have significant potential to impact, and hopefully redress, issues of disempowerment, marginalisation, discrimination, and bigotry. Well-designed studies in this field, therefore, have the potential to offer important political and critical contributions.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"41 1","pages":"201 - 207"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43384434","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}
引用次数: 2
Methodological Openness, Theoretical Diversity and Societal Relevance. A Review of Jeffrey Unerman’s Contributions to the Corporate Sustainability Reporting Research 方法开放性、理论多样性和社会相关性。Jeffrey Unerman对企业可持续发展报告研究的贡献述评
Social and Environmental Accountability Journal Pub Date : 2021-09-02 DOI: 10.1080/0969160X.2021.1986089
M. Laine
{"title":"Methodological Openness, Theoretical Diversity and Societal Relevance. A Review of Jeffrey Unerman’s Contributions to the Corporate Sustainability Reporting Research","authors":"M. Laine","doi":"10.1080/0969160X.2021.1986089","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1986089","url":null,"abstract":"ABSTRACT Jeffrey Unerman was a prominent figure in the social and environmental accounting research community. In this review I reflect on one specific element of his legacy, namely the research Jeffrey conducted and published on corporate social and environmental disclosures both on his own as well as with various co-authors. In addition to giving an overview of this research, I will also provide some reflections on his work. I structure my review around three themes featuring across Jeffrey’s research on organisational disclosures: methodological insight, theoretical diversity and agenda-setting discussion. I conclude by highlighting how Jeffrey emphasised the importance of pursuing rigorous scholarly research with societal relevance.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"41 1","pages":"208 - 218"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42234220","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}
引用次数: 3
Thematic Review on the Concept of Normativity in Environmental Reporting 环境报告中的规范性概念专题回顾
Social and Environmental Accountability Journal Pub Date : 2021-08-01 DOI: 10.1080/0969160X.2021.1955508
Blerita Korca
{"title":"Thematic Review on the Concept of Normativity in Environmental Reporting","authors":"Blerita Korca","doi":"10.1080/0969160X.2021.1955508","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1955508","url":null,"abstract":"In an era when social and environmental reporting (SER) is experiencing changes in terms of regimes under which it is undertaken, the concept of normativity plays a crucial role. To study the norma...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"41 1","pages":"236 - 238"},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1955508","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46944963","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}
引用次数: 0
The role and impact of professional accountancy associations on accounting education research: An international study 会计专业协会在会计教育研究中的作用和影响:一项国际研究
Social and Environmental Accountability Journal Pub Date : 2021-07-22 DOI: 10.1080/0969160X.2021.1955507
B. Joloko
{"title":"The role and impact of professional accountancy associations on accounting education research: An international study","authors":"B. Joloko","doi":"10.1080/0969160X.2021.1955507","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1955507","url":null,"abstract":"Duff, Hancock, and Marriott explore the effect of professional accountancy associations (PAAs) on accounting education research. The study follows a qualitative approach that analyses 13 semi-struc...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"41 1","pages":"240 - 241"},"PeriodicalIF":0.0,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1955507","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49431876","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}
引用次数: 0
Management Accounting Systems in Institutional Complexity: Hysteresis and Boundaries of Practices in Social Housing 制度复杂性中的管理会计系统:社会住房实践的滞后与边界
Social and Environmental Accountability Journal Pub Date : 2021-07-22 DOI: 10.1080/0969160X.2021.1955506
Annelies Fievez
{"title":"Management Accounting Systems in Institutional Complexity: Hysteresis and Boundaries of Practices in Social Housing","authors":"Annelies Fievez","doi":"10.1080/0969160X.2021.1955506","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1955506","url":null,"abstract":"This paper investigates how management accounting systems (MAS) are used by actors working in a French public housing sector integrate conflicting institutional pressures in their operational pract...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"41 1","pages":"239 - 240"},"PeriodicalIF":0.0,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1955506","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47552114","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}
引用次数: 0
Managing the Regulatory Space: Examining Credit Union Accountability to Government in a Lightly Regulated Context 管理监管空间:在轻度监管的背景下审视信用社对政府的责任
Social and Environmental Accountability Journal Pub Date : 2021-07-17 DOI: 10.1080/0969160X.2021.1952886
Antonius Sumarwan, B. Luke, C. Furneaux
{"title":"Managing the Regulatory Space: Examining Credit Union Accountability to Government in a Lightly Regulated Context","authors":"Antonius Sumarwan, B. Luke, C. Furneaux","doi":"10.1080/0969160X.2021.1952886","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1952886","url":null,"abstract":"ABSTRACT This paper examines how credit unions manage accountability to government in the lightly-regulated context of Indonesia. Adopting a qualitative methodology involving a case study approach, two credit unions are examined, through focus group discussions with credit union management and review of credit unions’ annual reports and strategic plans. Findings reveal few formal compliance-based accountability mechanisms in relation to government, and limited emphasis on these mechanisms by credit unions. However, informally, credit unions involved government in various strategic ways to demonstrate accountability and legitimacy, and seek support from them, thereby managing the regulatory space to maintain a lightly-regulated context. This paper provides insights into how credit unions adopted a predominantly co-operative approach to manage and negotiate a space of limited regulation by actively demonstrating legitimacy and accountability. Presented in the form of an engagement pyramid involving four levels (i.e. compliance, self-regulation within the sector, engaging with regulators, and selectively challenging regulation perceived as unfair or unhelpful), this approach is particularly important given the seemingly less effective regulatory frameworks in more developed countries. It provides a reference for other organisations, both within the third sector and beyond, to consider how their actions might respond to and constructively shape the regulatory space, beyond comply or evade.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"42 1","pages":"140 - 159"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1952886","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42721185","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}
引用次数: 1
Intrinsic Capability: Implementing Intrinsic Sustainable Development For An Ecological Civilisation 内在能力:实现生态文明的内在可持续发展
Social and Environmental Accountability Journal Pub Date : 2021-06-29 DOI: 10.1080/0969160x.2021.1943860
Olga Cam
{"title":"Intrinsic Capability: Implementing Intrinsic Sustainable Development For An Ecological Civilisation","authors":"Olga Cam","doi":"10.1080/0969160x.2021.1943860","DOIUrl":"https://doi.org/10.1080/0969160x.2021.1943860","url":null,"abstract":"Intrinsic Capability: Implementing Intrinsic Sustainable Development For An Ecological Civilisation is the 2nd contribution from Frank Birkin and Thomas Polesie on the topic of knowledge building i...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"42 1","pages":"116 - 118"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2021.1943860","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42383639","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}
引用次数: 1
What Comes After Entanglement? Activism, Anthropocentrism, and an Ethics of Exclusion 纠缠之后是什么?行动主义、人类中心主义与排斥伦理
Social and Environmental Accountability Journal Pub Date : 2021-06-24 DOI: 10.1080/0969160x.2021.1943859
Hendrik Vollmer
{"title":"What Comes After Entanglement? Activism, Anthropocentrism, and an Ethics of Exclusion","authors":"Hendrik Vollmer","doi":"10.1080/0969160x.2021.1943859","DOIUrl":"https://doi.org/10.1080/0969160x.2021.1943859","url":null,"abstract":"Maybe it has always been challenging for accounting scholars to keep up with the possibilities of accountability as a topic of social and political inquiry. Explorations of accountability have rece...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"41 1","pages":"233 - 235"},"PeriodicalIF":0.0,"publicationDate":"2021-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2021.1943859","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48361077","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}
引用次数: 10
Accountability and evaluation within nonprofit organisations 非营利组织的问责制和评估
Social and Environmental Accountability Journal Pub Date : 2021-06-24 DOI: 10.1080/0969160X.2021.1943858
Kylie L. Kingston
{"title":"Accountability and evaluation within nonprofit organisations","authors":"Kylie L. Kingston","doi":"10.1080/0969160X.2021.1943858","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1943858","url":null,"abstract":"O. Aijazi Why Technocratic Understandings of Humanitarian Accountability Undermine Local Communities Development in Practice, 2021, pp. 1–13. doi:10.1080/09614524.2021.1911939T. K. Bryan, R. W. Rob...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"42 1","pages":"119 - 121"},"PeriodicalIF":0.0,"publicationDate":"2021-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1943858","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47816049","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}
引用次数: 1
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信