Accounting, Auditing & Accountability Journal: Volume 34 Issue 5

Social and environmental accounting in developing countries: contextual challenges and insights

Wei Qian, Carol Tilt, Ataur Belal

The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the…

Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting

M. Karim Sorour, Philip J. Shrives, Ahmed Ayman El-Sakhawy, Teerooven Soobaroyen

This paper seeks to investigate to what extent (and why) CSR reporting in developing countries reflect instrumental and/or “political CSR” motivations and the types of…

Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring

Muhammad Al Mahameed, Ataur Belal, Florian Gebreiter, Alan Lowe

This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies…

The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context

Nadia Albu, Cătălin Nicolae Albu, Oana Apostol, Charles H. Cho

Mobilizing a theoretical framework combining institutional logics and “imprinting” lenses, this paper provides an in-depth contextualized analysis of how historical imprints…

Emergence of corporate political activities in the guise of social responsibility: dispatches from a developing economy

Javed Siddiqui, Melita Mehjabeen, Pamela Stapleton

The objective of this paper is to investigate the emergence of corporate political activities (CPAs) in the form of social responsibility in the banking sector in Bangladesh. The…

Institutional logics and practice variations in sustainability reporting: evidence from an emerging field

Zeeshan Mahmood, Shahzad Uddin

This paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field.

The houbara bustard: a thematic analysis of a bird's threatened extinction and a government's accountability failure

Ralph Adler, Mansi Mansi, Rakesh Pandey

This paper provides a thematic analysis of an IUCN Red-Listed bird, the houbara bustard, which Pakistan uses as a fungible resource to appease its wealthy Arab benefactors.

Institutionalisation of weak conceptions of sustainability in the United Nations Clean Development Mechanism: empirical evidence from Malaysian organisations

Ann Marie Sidhu, Jane Gibbon

The purpose of this study is to examine how accounting for sustainable development (SD) in Malaysian organisations decouples economic growth from ecological consequences. The…

The diffusion of sustainability key performance indicators in a developing country context

Prabanga Thoradeniya, Aldónio Ferreira, Janet Lee, Rebecca Tan

Drawing upon Abrahamson's (1991) typology of innovation diffusion, this study aims to investigate the factors underpinning diffusion of sustainability key performance indicators…

Understanding systemic change in the context of the social and environmental disclosures of a conservation organisation in a developing country

Grant Samkin, Christa Wingard

This uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the social and…