The use of institutional theory in social and environmental accounting research: a critical review

IF 2 4区管理学 Q2 BUSINESS, FINANCE Accounting and Business Research Pub Date : 2024-04-08 DOI:10.1080/00014788.2024.2328934

Anna Eitrem, Anita Meidell, Sven Modell

引用次数: 0

Abstract

In this paper, we review and critique the use of institutional theory in social and environmental accounting (SEA) research and discuss whether this has helped or hindered in furthering a critical ...

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制度理论在社会和环境会计研究中的应用：批判性评论

在本文中，我们回顾并批评了制度理论在社会与环境会计（SEA）研究中的应用，并讨论了这是否有助于或阻碍了进一步的批判性...

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.