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This study applies social identity theory (SIT) to explore the perceptual differences among various stakeholder groups regarding the relevance of social and environmental accounting (SEA), SEA education and mandatory disclosure of SEA.

The study adopts a mixed method applying a qualitative and quantitative approach. In total, 325 structured questionnaires were analyzed quantitatively, using ANOVA and group comparison methods. Responses from 18 interviews were analyzed qualitatively to provide complementary evidence for the quantitative study.

There were significant differences between various stakeholder groups regarding the relevance of SEA practice and SEA education. Regulators were mostly affected by considerations about the external perception of work quality, followed by financiers. Practitioners and shareholders were influenced by the ability of SEA in its current state to affect actual work quality. This possibly indicates that academic qualifications have marginal effects on predicting considerations about SEA compared to social identity.

This is the first application of SIT to SEA research and contributes to the effort to improve SEA within emerging economies, highlighting that a one-size-fits-all approach may be ineffective.

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated with the extent of disclosure, level of education provided and accreditation region.

Purpose – During the past decade in Malaysia, there has been a rise in the number of companies engaging in a rudimentary form of social and environmental reporting, and this has coincided with high-profile media coverage of environmental disasters in the country. The purpose of this article is to explore the perceptions of accounting practitioners in Malaysia to social and environmental accounting (SEA).

Methodology/approach – The study utilises a mixed-method approach and involves 245 survey questionnaire respondents, 7 in-depth interviews and the qualitative data from 123 of the survey respondents.

Findings – The level of knowledge and awareness of accounting practitioners in Malaysia of SEA is low. They are sceptical about quantification and valuation issues, but are able to see that reform, which would have to be driven by legislation, and could improve business performance regarding social justice and environmental quality.

Research limitations/implications – This study enables the development of SEA and reporting framework as a vehicle for further discussions on business communication and the participants’ perceptions relating to social and environmental accountability in Malaysia. It postulates the strong likelihood that SEA will take root in Malaysia given the strong undercurrents of accounting and business malpractices and the clarion call by many for the reinstatement of the ethical dimension of the profession.

Originality/value of the article – While most research on SEA and reporting in the context of Malaysia focuses on the disclosure aspects, this article explores the perceptions of accounting practitioners and establishes their insights on the issue of social and environmental accountability and reporting.

This paper aims to examine how social and environmental issues were accounted for and traded off within decision-making for Australia’s largest seawater desalination plant. This is done through an investigation of disclosures contained within key publicly available documents pertaining to the project.

The study deploys content analysis to initially identify relevant disclosures. Themes and subthemes are based on definitions of social and environmental accounting adapted from prior research. Relevant information was used to develop “silent accounts” to identify and analyse accountability issues in the case.

It was found that a number of claims made throughout reporting were unsupported or insufficiently explained. At the same time, it is found that various forms of basic measurements used to describe social and environmental issues conveyed the rationale of decision makers. It is concluded that many of the claims were asserted rather than evidenced; yet, the manner and context of their presentation gave them the appearance of being incontestable truths. Further, it is argued that the portrayal of social and environmental issues through measurable means is emblematic of values associated with contemporary neoliberal and public sector reforms.

The findings and conclusions of this study are contextually bound and therefore limited to this case.

This paper illustrates problems with the reporting of non-financial information and strengthens our understanding of the use of “silent accounting”. It illustrates the value of this approach to research examining accounting and accountability issues.

The findings contribute to the literature on social and environmental accounting by providing unique empirical analysis of non-financial disclosures within publicly available reporting.

This paper aims to analyze the lived experience of seeking justice and reparations related to conceiving a peacekeeper-fathered child.

Based on 18 semi-structured qualitative interviews conducted across Haiti in 2017, the authors mapped the experiences of Haitian mothers of peacekeeper-fathered children onto the ecological framework, proposing prevention/response strategies at the micro, meso and macro levels.

The findings mainly focus on reporting and access to support. Reporting was sometimes discouraged by the peacekeeper fathers due to the fear of being reprimanded. Among women who did report, some were told that nothing could be done, as the peacekeeper returned to his home country. Disclosure fatigue was common among participants who formally reported their pregnancies/peacekeeper-fathered children, particularly when promises of employment or child support failed to materialize. Overall, there was widespread distrust and disillusionment with the UN’s reporting and support system.

To improve the UN’s sexual abuse and exploitation prevention/response system at the micro level, the authors propose addressing personal knowledge/attitudes/beliefs through scenario-based and contextually relevant peacekeeper training and addressing the sexual/reproductive health needs of women and girls in proximity to peacekeeping bases. At the meso level, the UN should improve trust in reporting. Efforts to do so should include mandatory third-party deoxyribonucleic acid testing and banking, streamlined reporting mechanisms and removing the practice of automatically repatriating implicated peacekeepers. At the macro level, the authors recommend investments to improve educational and economic opportunities for women and girls, as well as revamping policies that contribute to impunity and absolve peacekeepers and troop-contributing countries of their responsibilities to provide child support.

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 latest research in this field. It also provides an introduction to the AAAJ special issue.

The authors have undertaken a conceptual overview of the field developed in the past two decades (2001–2020) with a view to identify major themes, trends and future research directions.

The overview reveals that only 43 SEA papers addressing contextual challenges of developing countries have been published in leading accounting journals in the last 20 years. The coverage of these publications is concentrated in a small number of countries and regions. Interdisciplinary accounting journals, especially AAAJ, are the main publishing outlets in this field. The topic areas are dominated by social accounting challenges, with much less focus on environmental accounting, although developing countries are particularly exposed to the threats of climate change, water pollution and biodiversity loss. The literature reviewed uses elaborating, problematising and theorising contexts as three main contextualisation approaches to analyse contextual themes framed around regulatory, political, cultural and religious, and social-economic systems. Although various conceptual lenses have been adopted in the developing country SEA literature, the use of institutional theory and its various extensions to address political and cultural complexities seems to become more prominent, as shown in most of the contributions included in this special issue.

This review is limited to leading accounting journals. SEA research increasingly published in other disciplines such as in management, social and environmental areas might provide a more comprehensive view in this research field.

In this paper, inter alia, the authors review and synthesise the previous literature in a conceptual framework, illustrating and highlighting the importance of contextual framing of SEA in developing countries. Based on this review, the authors propose some ideas for a future research agenda aiming to advance the field. The authors expect this paper and the special issue to act as a reference point for emerging SEA researchers from developing countries to raise more scholarly impactful enquiries in this area.

The aim of this paper is to review the use of content analysis as a research method in understanding social and environmental accounting (SEA) and to examine current contemporary foci of this research tradition. Further, seeks to examine several research method issues relating to the use of content analysis are examined.

Contemporary focus and research issues are analyzed to provide some future directions for scholars in the field of SEA, by categorizing work in the SEA, social environmental reporting (SER) and intellectual capital reporting (ICR) literature, according to the following: normative literature/theory/commentaries; focus of empirical investigation; quality SER research; combined research methodologies; content analysis method issues.

Literature indicates that few attempts have been made to combine other research methodologies with content analysis, although it has proven fruitful with the limited investigation undertaken to examine aspects of SER. Further extending the performance reporting by combining SER with ICR may provide useful information.

Increasingly, researchers in the field of SEA need to be able to justify the specific research methods they use when collecting the empirical data that they examine in order to support and test opinions regarding the merit of different approaches to managing, measuring and reporting of SEA.

Traditionally, the focus of content analysis has been narrow but this paper breaks new ground in proposing to broaden the focus to include SEA and to combine content analysis with other methods of data collection.

If governments do not report accomplishments relative to costs, citizens will be uninformed. The Governmental Accounting Standards Board is encouraging Service Efforts and Accomplishments reporting but it is being opposed by the Government Finance Officers Association (GFOA) and others. Analysis, reported here, of performance reports submitted to the Association of Government Accountants for peer review indicates participating governments are effectively addressing most, but not all, of the concerns raised by the GFOA. Future research and innovative practice are needed to facilitate better linking of costs to performance and finding practicable ways to independently validate cost and performance claims.

Residents of South Florida have been living with the effects of climate change in the form of flooding due, in part, to sea level rise, for more than a decade. However, previous research has characterized news coverage of climate change impacts as concerning distant events in terms of time and place. In this study, we look at coverage of climate change at The Miami Herald from 2011-2015, a time period significant in terms of increased temperatures and flooding levels on city streets. Through a content analysis of 167 articles, this study argues that news coverage of climate change in The Miami Herald was largely pragmatic, linked to a news peg, locally focused and presented via opinion pieces rather than news articles. Furthermore, Miami Herald coverage links distant hypotheses of climate change with local realities, invokes a network of editorial responses, and emphasizes local impacts, particularly in more affluent areas. Findings from this study contribute to understanding how news coverage of climate change as a local story may provide a useful model for engaging the public in adapting to and mitigating against the impact of climate change, and creating social acceptance of climate change policy.