Social and Environmental Accounting Research: Major Contributions and Future Directions for Developing Countries
Journal of the Asia-Pacific Centre for Environmental Accountability, Vol.16, No.2, 2010, pp.27-43
Posted: 20 Jun 2010 Last revised: 23 Jan 2021
Date Written: June 18, 2010
Abstract
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 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.
Keywords: developing countries, research, social and environmental accounting, contribution, future directions
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