Keywords Accounting theory, Environmental audit, Social accounting Abstract Social and environmental issues have become a central part of the academic accounting subject field. Examines the range of papers in this area at the APIRA conference. Indicates some of the pitfalls ± empiricism, theoretical awareness, relevance to practice, communication between academics ± which need dealing w…
Environmental accounting (EA)[1] research has emerged over the last 20 years as a distinct thread of academic research within the broader area of social accounting (see, e.g. AAA, 1975; Belkaoui, 1984; Dierkes and Preston, 1977; Estes, 1976; Gray, 1990; Gray, Bebbington and Walters, 1993; Gray, Owen and Adams, 1996; Gray, Owen and Maunders, 1987; Guthrie and Parker, 1989a,1989b; Johnson, 1976;…
Purpose – The purpose of this research is to seek to understand and explain the non-governmental organisation (NGO) and its location in civil society in order to provide a basis for future research work. The paper aims to explore and develop understandings of accountability specifically in the context of the NGO and then extend these insights to the accountability of all organisations. De…