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This paper aims to provide a starting point to discuss how social enterprises can drive systemic change in terms of social impact through operations and supply chain management.

This paper reviews existing literature and the four papers in this special issue and develops a conceptual framework of how social enterprises and their supply chains create social impact and further enable systematic change.

Our paper finds that social impact and systemic change can be shaped by social enterprises at three different levels of analysis (organization, supply chain and context) and through three enablers (cognitive shift, stakeholder collaboration and scalability). Such dimensions are used to position current literature and to highlight new research directions.

This paper proposes a novel understanding of operations and supply chain management in social enterprises intended as catalysts for systemic change. Based on this premise we distinguish different practices and stakeholders to be considered when studying social impact at different levels. The conceptual framework introduced in the paper provides a new pathway for future research and debate by scholars engaged at the intersection of social impact, sustainable operations and supply chain management.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.