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Social and environmental accounting research : major contributions and future directions for developing countries

Islam, M. Azizul 2010, Social and environmental accounting research : major contributions and future directions for developing countries, Journal of the Asia-Pacific centre for environmental accountability, vol. 16, no. 2, pp. 27-43.

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Title Social and environmental accounting research : major contributions and future directions for developing countries
Author(s) Islam, M. Azizul
Journal name Journal of the Asia-Pacific centre for environmental accountability
Volume number 16
Issue number 2
Start page 27
End page 43
Total pages 17
Publisher University of South Australia
Place of publication Adelaide, S. A.
Publication date 2010-06
ISSN 1448-6679
Keyword(s) developing countries
research
social and environmental accounting
contribution
future directions
Summary A review is provided of major contributions in social and environmental accounting literature focussing on the issues of developing countries. The review of prior research shows that the major contributions have been related to the motivations for social and environmental disclosure. However, other important research areas such ethical/accountability issues and how to cost externalities which have already been considered within the context of developed countries are yet to emerge within the
developing country context. Contemporary social and environmental issues such as climate change and greenhouse gas emissions affecting the global community also appear to be key issues of research to scholars in both developed and developing countries. Finally, some future research directions are identified.
Language eng
Field of Research 150106 Sustainability Accounting and Reporting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2010
Copyright notice ©2008, University of South Australia
Persistent URL http://hdl.handle.net/10536/DRO/DU:30030386

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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