Special issue on sustainability accounting

Pacific Accounting Review

ISSN: 0114-0582

Article publication date: 13 September 2011



(2011), "Special issue on sustainability accounting", Pacific Accounting Review, Vol. 23 No. 2. https://doi.org/10.1108/par.2011.34223baa.003



Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited

Special issue on sustainability accounting

Article Type: Call for papers From: Pacific Accounting Review, Volume 23, Issue 2

Sustainability accounting addresses one of, if not the major, social issues of the day. The concept means different things to different people and this is reflected in the different names used for the concept, such as social and environmental accounting, triple bottom line accounting, emissions accounting, etc. Social and environmental issues are attracting more political and media attention, reflecting increased social awareness. Lately, the spectre of integrated reporting has been raised:

organisations will soon have to disclose economic, social and environmental issues in an integrated way. At present, there is no consensus on how such integration might be effected. These and other current sustainability accounting issues makes this an exciting and dynamic field of research.

The PAR plans a special edition, to be published in late 2013, which examines issues in sustainability accounting and reporting. The guest editors are welcoming of all styles of papers that contribute understanding to this field of study. As such, we welcome critical pieces and theoretical reviews, as well as empirically-based qualitative and quantitative studies. The main requirement, as is the case for all work appearing in PAR, is the research must be academically rigorous, showcasing high levels of theoretical justification or development, analytical precision, and writing proficiency.

The following list offers a guide to some of the topics and methods likely to feature in the special edition:

  • Integrated reporting.

  • Preference for mixed research methods.

  • Preference for innovative research methods or topics as well as inter-disciplinary research.

  • Integration of management control systems and reporting.

  • Accountability and transparency in sustainability reporting.

  • Demand for, and incidence of, voluntary assurance of sustainability reports.

  • Broad range of organizations and stakeholders, for example, listed corporations, small and medium enterprises (SMEs), public sector entities, non-government organisations (NGOs), and not-for-profit entities.

Submission procedures

Interested authors are encouraged to submit extended abstracts (about 1,000 words) by 30 June 2011. These abstracts will undergo a double blind review using at least two reviewers expert in the field of performance measurement and management. It is expected that this feedback will better prepare and help guide authors for submitting their full paper for editorial consideration by the due date of 30 June December 2012. Regardless of whether an extended abstract was previously submitted, any author may submit a full paper by the 30 June due date. Full papers will be subject to PAR’s customary editorial review procedures. Papers not selected for inclusion in the special edition may, at the discretion of the author(s), be forwarded to the regular editors of PAR for consideration and inclusion in a future issue of PAR. All submissions must be original work and not work that is currently under submission at other journals. Please send abstracts and/or papers in Microsoft Word 2007 format by E-mail to the Guest Editors: Ralph Adler, Carolyn Stringer, and Paul Theivananthampillai.

Important dates

Submission of abstracts: 31 January 2012Submission of full papers: 31 May 2012Publication date: September 2013


All inquiries and submissions should be sent to:

PAR Guest Editors – Sustainability Accounting:

Charl de Villiers, Department of Accounting and Finance, The University of Auckland, Auckland, New Zealand, e-mail: c.devilliers@auckland.ac.nz

Chris van Staden, Department of Accounting and Information Systems, University of Canterbury, Christchurch, New Zealand, e-mail: chris.vanstaden@canterbury.ac.nz

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