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It was 20 years ago today Sgt Pepper, Accounting, Auditing & Accountability Journal, green accounting and the Blue Meanies

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Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing
& Accountability Journal which was published in 1991 and which sought to stimulate the “green
accounting” debate, to evaluate that issue and, in particular, to examine what we might learn about the
development of the social and environmental accounting literature in the last 20 years.
Design/methodology/approach – The paper takes the form of a discursive, polemical essay.
Findings – The special issue exhibited a wide range of approaches and possibilities; it also exhibited
some theoretical naivety and a charming optimism and fetching trust in the power of reasonable
argument. Retrospectively, the field has expanded considerably and has made many advances in
theoretical and empirical understanding but researchers appear to be less willing to examine the
fundamental issues that originally motivated the development of the field.
Research limitations/implications – The implications and limitations stem from the ambitions of
this discursive attempt to encourage debate of a more direct and confrontational nature – both within
and at the margins of social, environmental and sustainability accounting.
Originality/value – The originality and value of the paper is in its critical engagement with the
literature and ideas of social accounting, which is the generic descriptor used in the paper to include
“green accounting”. It provides not only an analysis of the achievement of the work to date but some
critical pointers to the work that still needs to be done.

Keywords Journals, Social accounting, Green accounting, Environmental accounting, Sustainability,
Academic community, Research projects

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal Vol. 25 No. 2, 2012 pp. 228-255

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 25 No. 2, 2012 pp. 228-255

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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