Social and Environmental Accounting Research: Major Contributions and Future Directions for Developing Countries
M. Azizul Islam
Queensland University of Technology, School of Accountancy
June 18, 2010
Journal of the Asia-Pacific Centre for Environmental Accountability, Vol.16, No. 2, pp. 27-43, June 2010
A review is provided of major contributions in social and environmental accounting literature focussing on the issues of developing countries. The review of prior research shows that the major contributions have been related to the motivations for social and environmental disclosure. However, other important research areas such as ethical/accountability issues and how to cost externalities which have already been considered within the context of developed countries are yet to emerge within the developing country context. Contemporary social and environmental issues such as climate change and greenhouse gas emissions affecting the global community also appear to be key issues of research to scholars in both developed and developing countries. Finally, some future research directions are identified.
Number of Pages in PDF File: 18
Keywords: developing countries, research, social and environmental accounting, contribution, future directionsAccepted Paper Series
Date posted: June 20, 2010 ; Last revised: September 1, 2010
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