Social and environmental accounting: trends and directions for the future

Article Abstract:

An introduction to a special issue dedicated to social and environmental accounting and the impact of such trends on the future is presented. Researchers such as Chambers and Adam and Harte have noted that the domain of social and environmental accounting goes beyond that of accountants to involve symbiosis with the larger community. Future directions could include the role of managers in a changing world, explorations of relationships between accounting and its surrounding moral and physical structures, critical explanations of globalization and relationships between critical and reform accounting.

Legal issues & crime, Forecasts, trends, outlooks, Social aspects, Editorial, Usage

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Social and environmental accounting and student choice: an exploratory research note

Article Abstract:

An exploratory study across three universities designed to help determine why students make specific choices is presented, focusing on why students choose or not choose to take social and environmental accounting courses. Survey methodology includes a series of student interviews followed by empirical analysis indicating that while initial expectations are for the most part correct, actual reasons for student choice are more complex than generally assumed. The study points to a wider range of possible explanations, perhaps including unconscious assumptions, that should be explored.

Colleges & Universities, Colleges, Universities, and Professional Schools, Science & research, Colleges and universities, Research, Planning, Universities and colleges, Curricula, College curriculum, Study and teaching, College students, Career development, Social science research

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Seeing the wood for the trees: Taking the pulse of social and environmental accounting

Article Abstract:

Social and environmental accounting has become part of the accounting subject field. This was evident at APIRA 98 where such papers represented 20% of the presentations. The papers ranged from the implicitly conservative to the explicitly radical, and they are examined more closely, together with a discussion of some of the pitfalls such as theoretical awareness, relevance to practice, empiricism and communication between academics.

Analysis, Environmental aspects

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