Constructing a Research Field: A Reflection on the History of Social and Environmental Accounting

Lee Parker

Social and Environmental Accountability Journal, 2014, vol. 34, issue 2, 87-92

Abstract: Social and environmental accounting (SEA) research has experienced significant developments over recent decades. Based upon Lee Parker's published study (2011. "Twenty-One Years of Social and Environmental Accountability Research: A Coming of Age." Accounting Forum 35 (1): 1-10), this paper reviews and critiques 21 years of research in the field published in four leading interdisciplinary accounting research journals in the years 1988-2002. It considers a number of seminal papers on the field, and offers an analysis of SEA publication that extends Parker's earlier findings (2005. "Social and Environmental Accountability Research: A View from the Commentary Box." Accounting, Auditing & Accountability Journal 18 (6): 842-860). Social and environmental research now show signs of a more even balance in researcher attention to these two subject areas. Additionally methodological approaches have been exhibiting content analysis/statistical relationships research and case/field/action/ethnograpic tendencies. Leading subject areas include national practices/comparisons and regulations. Researchers have also been addressing attitudinal studies, external disclosure, and theoretical frameworks. The paper highlights leading and emerging scholars in the field. Finally it reflects upon the current state of thinking in the field and anticipates strategic issues and directions for the future.

Date: 2014
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DOI: 10.1080/0969160X.2014.938472

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