To read the full version of this content please select one of the options below:

Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research

Giovanna Michelon (University of Exeter Business School, Exeter, UK)
Silvia Pilonato (Department of Economics and Management, University of Padova, Padova, Italy)
Federica Ricceri (Department of Economics and Management, University of Padova, Padova, Italy)
Robin W Roberts (University of Central Florida, Orlando, Florida, USA)

Sustainability Accounting, Management and Policy Journal

ISSN: 2040-8021

Article publication date: 7 March 2016

Downloads
1583

Abstract

Purpose

The purpose of this paper is threefold. First, it examines nuances that specific camouflaging perspectives provide to enhance traditional and widely adopted theories in social and environmental accounting. Second, within research on camouflaging, the paper stimulates multidisciplinarity and cross-fertilization by presenting recent developments in organizational theory that hold promise for enhancing our understanding of camouflaging. Finally, it discusses how the research contributions published in this special issue help advance the notion of corporate camouflaging.

Design/methodology/approach

The paper makes use of an extensive literature review and discusses research implications related with the choice of theoretical framework.

Findings

The idea of camouflaging may provide narrower and more refined perspective(s) that can help researchers delve deeper into their topic of interest and thereby support potentially substantive contributions to the field.

Originality/value

The paper offers suggestions for future social and environmental accounting research that adopts the concepts of organized hypocrisy, organizational façades and functional stupidity into the study of organizations.

Keywords

Acknowledgements

The authors are grateful to the Editor (Carol Adams) and to the two anonymous referees for their insightful comments and suggestions on the paper. They also appreciate the feedback received at the 5th Italian CSEAR Conference (Padova, Italy, September, 18-19, 2014), to which this special issue was associated, and at the 10th CSEAR Spain Conference (Seville, Spain, September, 18-19, 2015). The authors acknowledge the financial support of the University of Padova (Project no. CPDA128717).

Citation

Michelon, G., Pilonato, S., Ricceri, F. and Roberts, R.W. (2016), "Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research", Sustainability Accounting, Management and Policy Journal, Vol. 7 No. 1, pp. 2-25. https://doi.org/10.1108/SAMPJ-12-2015-0121

Publisher

:

Emerald Group Publishing Limited

Copyright © 2016, Emerald Group Publishing Limited