Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1840411
R. Roberts
Like so many in our CSEAR community, I continue to struggle with the loss of our CSEAR founder, Dr Rob Gray. He was an inspiration, a mentor, and a good friend. In this personal essay, I use quotes...
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Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1837640
I. Thomson
ABSTRACT It can be too easy to focus on the now and ignore the contribution of foundational texts that have shaped and to continue to shape our scholarship. This essay is a personal plea to revisit The Greening of Profession. Not in a backward facing homage to the passing of Rob, but to appreciate the scope and spirit of this work in order to infuse our work with a similar pioneering and problematising intent. This text played a critical role in the professional and academic legitimation of social and environmental accounting and in my opinion, captures the essential essence of Rob's impact on our field.
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Pub Date : 2020-09-01DOI: 10.1080/0969160X.2020.1844961
Michelle Rodrigue, Helen Tregidga
2020 will certainly be a year that will be remembered. While we are sure that for many 2020 has seen some positive and joyful moments, 2020 is likely to be remembered in not so fond ways. 2020 will...
{"title":"Editors Introduction to the Special Issue. I (we) won’t back down: Rob Gray’s Tribute Album","authors":"Michelle Rodrigue, Helen Tregidga","doi":"10.1080/0969160X.2020.1844961","DOIUrl":"https://doi.org/10.1080/0969160X.2020.1844961","url":null,"abstract":"2020 will certainly be a year that will be remembered. While we are sure that for many 2020 has seen some positive and joyful moments, 2020 is likely to be remembered in not so fond ways. 2020 will...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2020.1844961","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41410858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1840412
Tiffany C. H. Leung
I was honoured to be one of Professor Rob Gray’s last four PhD students (2009–2014) before his retirement from the School of Management at the University of St. Andrews. I had an extremely rewardin...
{"title":"Tribute to My Academic Father – Professor Rob Gray","authors":"Tiffany C. H. Leung","doi":"10.1080/0969160x.2020.1840412","DOIUrl":"https://doi.org/10.1080/0969160x.2020.1840412","url":null,"abstract":"I was honoured to be one of Professor Rob Gray’s last four PhD students (2009–2014) before his retirement from the School of Management at the University of St. Andrews. I had an extremely rewardin...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2020.1840412","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48858869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1840409
M. Laine
Like many in the CSEAR community, and beyond, I am indebted to Rob Gray, whose work has been a defining factor for my academic life. I first met Rob in 2004 at an early stage of my PhD, when I atte...
{"title":"Looking Further, Speaking out Louder: Tribute to Rob Gray","authors":"M. Laine","doi":"10.1080/0969160x.2020.1840409","DOIUrl":"https://doi.org/10.1080/0969160x.2020.1840409","url":null,"abstract":"Like many in the CSEAR community, and beyond, I am indebted to Rob Gray, whose work has been a defining factor for my academic life. I first met Rob in 2004 at an early stage of my PhD, when I atte...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2020.1840409","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44052033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1837644
J. Dillard, M. Reynolds
The only thing worse than saying goodbye is to never have said hello. Rob Gray’s life and influence provide a text and context for what follows. We present our text of commemoration not as a conclu...
{"title":"Transition, Transformation, Commitment","authors":"J. Dillard, M. Reynolds","doi":"10.1080/0969160x.2020.1837644","DOIUrl":"https://doi.org/10.1080/0969160x.2020.1837644","url":null,"abstract":"The only thing worse than saying goodbye is to never have said hello. Rob Gray’s life and influence provide a text and context for what follows. We present our text of commemoration not as a conclu...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2020.1837644","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46594631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1837642
C. Tilt
For those starting out as an early career researcher (ECR), having a good mentor is vital (Guston 1993; Laudel and Glaser 2008; Boeren et al. 2015). However, most research on the topic of mentors i...
{"title":"Foundations, Evolution and Impact of Rob Gray’s Social Accounting Project: Lessons for Emerging Scholars","authors":"C. Tilt","doi":"10.1080/0969160x.2020.1837642","DOIUrl":"https://doi.org/10.1080/0969160x.2020.1837642","url":null,"abstract":"For those starting out as an early career researcher (ECR), having a good mentor is vital (Guston 1993; Laudel and Glaser 2008; Boeren et al. 2015). However, most research on the topic of mentors i...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2020.1837642","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47024788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1837645
L. Parker
ABSTRACT This paper reflects on the late Professor Rob Gray’s significant and enduring contribution to the social and environmental accounting research literature and community. It does this through the medium of four selected papers that appeared in the journal Accounting, Auditing & Accountability Journal in which he published a paper in its inaugural issue and served for many years as an editorial advisory board member and guest editor. Through these lenses and the author’s long association with Rob, this paper presents insights into his scholarly philosophies and his messages to our discipline. Further, it offers selected insights into a founder of our literature as well as a hugely influential early leader of the social and environmental accounting movement.
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Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1837418
R. Gray
The relationship between accounting and finance has always seemed to me somewhat jumbled, elusive and even, at times, obscure. The more that ‘finance’ seemed to be reduced to complex sums using lar...
{"title":"Finance and Financial Markets: The Hidden and Implacable Conundrum at the Heart of the Sustainability problematique?","authors":"R. Gray","doi":"10.1080/0969160x.2020.1837418","DOIUrl":"https://doi.org/10.1080/0969160x.2020.1837418","url":null,"abstract":"The relationship between accounting and finance has always seemed to me somewhat jumbled, elusive and even, at times, obscure. The more that ‘finance’ seemed to be reduced to complex sums using lar...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2020.1837418","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47838394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-05-03DOI: 10.1080/0969160x.2020.1765825
Adrián Zicari, Luis Perera-Aldama
ABSTRACT This paper presents an auto-ethnographic account of the development of a social reporting model in Latin America. This model, named ‘Value Footprint’ (VF), was created by Luis Perera Aldama while partner at the Chilean office of BigOne, a Big Four audit firm. The VF social reporting tool explains how companies create and distribute value, similarly to other Value Added Statements models. The VF has now been in use for over 15 years in more than 20 large companies in Colombia, Mexico, Chile, and Uruguay. Luis, one of the co-authors of this paper, narrates the inside story of how a social reporting model is actually created, by presenting a thick description that places this story in its cultural and historical context. This paper explores the use of Auto-ethnography, a relatively new research method in social sciences, which has rarely been used in Accounting. This unique approach helps the reader to reflect on the lessons gained from this experience and its implications for future developments in social accounting, particularly in emerging markets.
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