Accounting for Anticorruption: Where Are the Social and Environmental Accounting Scholars?

Oana Apostol

Social and Environmental Accountability Journal, 2022, vol. 42, issue 3, 223-234

Abstract: Accounting and corruption exist in a tense relationship in which accounting is either the solution to or an accomplice of corruption. Diverse areas of accounting research have examined both sides of this relationship, but social and environmental accounting (SEA) scholarship has lagged well behind. This is unfortunate, as venality has dreadful impacts on society and the natural environment.This commentary invites SEA scholars to shed light on the intricate bonds between accounting, corruption and sustainability. To support my argument, I explain why corruption matters to SEA and review prior studies that examine the intersection of these two areas. Building on extant accounting research on corruption, I argue that future research should explore the effects of the new public management (NPM) type of anticorruption reforms on the social and environmental agenda. I maintain that, when used, NPM practices should be adapted to local settings. I also make a case for exploring the potential of locally informed accounting practices to curb corruption that affects sustainability practices.

Date: 2022
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DOI: 10.1080/0969160X.2022.2146151

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