Twenty‐five years of social and environmental accounting research: Is there a silver jubilee to celebrate?
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 October 1997
Abstract
Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide a structure or classification for others to use. In order to structure the task, uses three time periods: 1971‐1980; 1981‐1990; and 1991‐1995, and classifies the literature into several sub‐groups including empirical studies, normative statements, philosophical discussion, non‐accounting literature, teaching programmes and textbooks, regulatory frameworks, and other reviews. Attempts, after the classification, to synthesize an overall chronological position. Concludes that there is something to celebrate after 25 years. However, the continued success of this field is dependent on a relatively small number of researchers, writers, and specialized journals without which there would be the danger of a collapse of interest and a loss of what has been gained so far. Consequently, the provision of a place in the advanced undergraduate and graduate curriculum is a major task for the next decade. Argues that appropriately qualified and motivated professionals are needed to contribute to environmental policy and management in both the public and private sectors. However, appropriate educational programmes have not been evident to date.
Keywords
Citation
Mathews, M.R. (1997), "Twenty‐five years of social and environmental accounting research: Is there a silver jubilee to celebrate?", Accounting, Auditing & Accountability Journal, Vol. 10 No. 4, pp. 481-531. https://doi.org/10.1108/EUM0000000004417
Publisher
:MCB UP Ltd
Copyright © 1997, MCB UP Limited