A framework for social and environmental accounting research. Issue 3 (September 2017)

• Record Type: Journal Article
• Authors: Lehman, Glen; Kuruppu, Sanjaya Chinthana
• Is Part Of: Accounting forum. Volume 41:Issue 3(2017)
• Page Start: 139
• Page End: 146
• Publication Date: 2017-09
• Subjects: Social and Environmental Accounting -- Interpretation -- Critical Theory -- Pragmatism -- Evaluative Framework; Accounting -- Australia -- Periodicals; Comptabilité -- Australie -- Périodiques; Finances de l'entreprise; Australie; 657.05
• DOI: 10.1016/j.accfor.2017.07.001
• Languages: English
• ISSNs: 0155-9982

Abstract

Abstract: This essay explores recent trends in social and environmental accounting research (SEAR). We offer a basic SEAR typology to examine the limitations and possibilities within the current discourse. SEAR has taken a corporate approach in liberal democratic social space. Our typology examines the opportunities for SEAR to interpret and create change in social practice.