Social and environmental accounting research : major contributions and future directions for developing countries

Islam, Muhammad Azizul (2010) Social and environmental accounting research : major contributions and future directions for developing countries. Journal of the Asia-Pacific Centre for Environmental Accountability, 16(2), pp. 27-43.

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A review is provided of major contributions in social and environmental accounting literature focusing 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 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.

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ID Code: 58581
Item Type: Journal Article
Refereed: Yes
Keywords: Developing countries, research, social and environmental accounting, contribution, future directions
ISSN: 1448-6679
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2010 University of South Australia
Deposited On: 24 Mar 2013 22:34
Last Modified: 14 Mar 2014 01:09

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