Roberts, and Wallace. “Sustaining Diversity in Social and Environmental Accounting Research.” Critical Perspectives on Accounting, vol. 32, 2015, pp. 78–87.
During its relatively brief, 40-year life as a recognized field of inquiry (Owen, 2008), research in social and environmental accounting (SEA) has witnessed its fair share of struggles within both the mainstream and critical accounting literature. Only recently, the elite mainstream academic journals in the United States have (re)discovered SEA-related work on corporate social responsibility, and in a vast majority of that work, earlier SEA studies are either not acknowledged or are dismissed as irrelevant to the discussion at hand.The purpose of this paper is twofold. First, we offer support for sustaining diversity in SEA research by discussing the potential for quantitative SEA research projects to substantively challenge mainstream conceptions of SEA. Second, in order to promote quantitative SEA research we present a literature review that informs current and potential quantitative SEA scholars of recent developments in this stream of research, focusing primarily on the methodological requirements present in related mainstream quantitative research.
SDG Topics: Clean Water & Sanitation / Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Concumption & Production / Life Below Water / Life On Land.