An insider's reflection on quantitative research in the social and environmental disclosure domain

Dennis M. Patten

CRITICAL PERSPECTIVES ON ACCOUNTING, 2015, vol. 32, issue C, 45-50

Abstract: In this commentary, I reflect on my use of quantitative techniques to assess corporate social and environmental accounting (SEA) and disclosure. In addition to summarizing my intended agenda in that regard, I offer my reasons for relying on quantitative methods while also acknowledging issues and concerns within the body of SEA research using these techniques. Overall, I try to make the case that multiple approaches to analysis of SEA issues are necessary to truly understand, and ultimately, improve corporate disclosure, and accordingly, there is a place for quantitative investigations within the critical arena.

Keywords: Critical; Environmental; Social (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (16)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:32:y:2015:i:c:p:45-50

DOI: 10.1016/j.cpa.2015.04.006

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