Purpose – To investigate, analyse and critique contemporary research in social and environmental accounting. Design …/methodology/approach – An analysis and critique of the social and environmental accountability (SEA) research field since the late 1980s. The … research dominates more recent SEA published output, the dominant methodological approach is literature‐based theorising, and …

Purpose – The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas … in the accounting research community and its literature. It sets out to explore developments over the last 25 years with … interdisciplinary accounting scholars in a contemporary context, where mainstream technical accounting research has privileged …

encouragement of decision making driven by a preferred reasoning or logic of action. Research limitations/implications – The …

research supported a legitimacy theory‐based explanation of cross‐sectional variability in community disclosures. Illustrative … disclosures from a number of companies are also presented in the paper. Research limitations/implications – Further areas of … research are suggested by these findings. In addition to articulating the potential value of examining community disclosure …

Purpose – This paper develops a problematisation of research about intellectual capital (IC) with a view to extending … compares an ostensive and a performative approach to IC research and develops an analysis and critique of ideas in IC research … on this basis. Findings – The paper concludes that it is possible and advisable to develop research that has an ambition …

social and environmental accounting (SEA) research, with particular reference to the role and contribution of the Accounting …‐2007) together with other papers published in a range of leading‐edge journals (2004‐2007). Findings – While published SEA research … field‐based studies achieving greater prominence in the literature in recent years. Research limitations …

research on “accounting and the visual”. Design/methodology/approach – A VCS framework is utilized: to draw together and … extend accounting research. Findings – The “visual culture turn” in the social sciences has generated considerable theorizing … and empirical research pertinent to accounting research. In particular, it can deepen studies of accounting visuality …

Purpose – It is predicted that virtual business and related research possibilities will expand significantly. In this … context, the aim of this paper is to use insights from a virtual research project to present a theoretically‐informed toolbox … of practical suggestions to guide the conduct of virtual world business research. Design/methodology/approach – Archival …

The objective of this research was to determine the extent to which municipal budget variances are systematically …

provides a unique opportunity to observe the market impact of social‐cost disclosures. This research examines the reaction of …