Pub Date : 2021-09-02DOI: 10.1080/0969160X.2021.1999654
Michelle Rodrigue, Helen Tregidga
In a year that has been far from ‘normal’, we will approach this editorial in what has become our usual way. That is, a combination of reflecting on the year that has been, as well as looking to the future. In doing so, we can’t help but notice how the content of our editorial reflects this challenging year, in that it touches upon delicate and difficult topics alongside promising and stimulating ones. To undertake this task we structure our editorial into four parts. First, in the next section, we reflect on the year at the journal. We overview the content published in this volume, volume 41, as well as outline some of the key events at the journal and related trends affecting the journal. In the second section of the editorial we undertake the difficult task of reflecting on Jeffrey Unerman’s legacy to our field of work, upon his untimely passing at the end of last year. While not an easy task, it is one that we, as editors, believe is essential to show our appreciation to ourmuchmissed colleague and to recognise his significant contribution to the journal. In the third section, we reflect on the concept of perseverance. This reflection is informed by our participation in this year’s CSEAR Emerging Scholars Colloquium and again places this editorial within the context of academic life during the current time. Fourth, we turn our attention to an overview of the years ahead at the journal and outline the changing roles in the SEAJ team.
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Pub Date : 2021-09-02DOI: 10.1080/0969160X.2021.1986088
M. Egan
ABSTRACT The corporate sector is devoting increasing energy to the development of practices targeted to address diversity and inclusion. These developments present significant opportunities to accounting scholars, to develop a range of topical studies that might have both important theoretical and practical implications. In this commentary piece, I seek to offer a broad range of suggestions for further study in this field. In particular, I suggest that related developments matter, as they have significant potential to impact, and hopefully redress, issues of disempowerment, marginalisation, discrimination, and bigotry. Well-designed studies in this field, therefore, have the potential to offer important political and critical contributions.
{"title":"Diversity, Inclusion, and the Opportunities for Accounting Research","authors":"M. Egan","doi":"10.1080/0969160X.2021.1986088","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1986088","url":null,"abstract":"ABSTRACT The corporate sector is devoting increasing energy to the development of practices targeted to address diversity and inclusion. These developments present significant opportunities to accounting scholars, to develop a range of topical studies that might have both important theoretical and practical implications. In this commentary piece, I seek to offer a broad range of suggestions for further study in this field. In particular, I suggest that related developments matter, as they have significant potential to impact, and hopefully redress, issues of disempowerment, marginalisation, discrimination, and bigotry. Well-designed studies in this field, therefore, have the potential to offer important political and critical contributions.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43384434","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 : 2021-09-02DOI: 10.1080/0969160X.2021.1986089
M. Laine
ABSTRACT Jeffrey Unerman was a prominent figure in the social and environmental accounting research community. In this review I reflect on one specific element of his legacy, namely the research Jeffrey conducted and published on corporate social and environmental disclosures both on his own as well as with various co-authors. In addition to giving an overview of this research, I will also provide some reflections on his work. I structure my review around three themes featuring across Jeffrey’s research on organisational disclosures: methodological insight, theoretical diversity and agenda-setting discussion. I conclude by highlighting how Jeffrey emphasised the importance of pursuing rigorous scholarly research with societal relevance.
{"title":"Methodological Openness, Theoretical Diversity and Societal Relevance. A Review of Jeffrey Unerman’s Contributions to the Corporate Sustainability Reporting Research","authors":"M. Laine","doi":"10.1080/0969160X.2021.1986089","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1986089","url":null,"abstract":"ABSTRACT Jeffrey Unerman was a prominent figure in the social and environmental accounting research community. In this review I reflect on one specific element of his legacy, namely the research Jeffrey conducted and published on corporate social and environmental disclosures both on his own as well as with various co-authors. In addition to giving an overview of this research, I will also provide some reflections on his work. I structure my review around three themes featuring across Jeffrey’s research on organisational disclosures: methodological insight, theoretical diversity and agenda-setting discussion. I conclude by highlighting how Jeffrey emphasised the importance of pursuing rigorous scholarly research with societal relevance.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42234220","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 : 2021-08-01DOI: 10.1080/0969160X.2021.1955508
Blerita Korca
In an era when social and environmental reporting (SER) is experiencing changes in terms of regimes under which it is undertaken, the concept of normativity plays a crucial role. To study the norma...
{"title":"Thematic Review on the Concept of Normativity in Environmental Reporting","authors":"Blerita Korca","doi":"10.1080/0969160X.2021.1955508","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1955508","url":null,"abstract":"In an era when social and environmental reporting (SER) is experiencing changes in terms of regimes under which it is undertaken, the concept of normativity plays a crucial role. To study the norma...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1955508","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46944963","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 : 2021-07-22DOI: 10.1080/0969160X.2021.1955507
B. Joloko
Duff, Hancock, and Marriott explore the effect of professional accountancy associations (PAAs) on accounting education research. The study follows a qualitative approach that analyses 13 semi-struc...
{"title":"The role and impact of professional accountancy associations on accounting education research: An international study","authors":"B. Joloko","doi":"10.1080/0969160X.2021.1955507","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1955507","url":null,"abstract":"Duff, Hancock, and Marriott explore the effect of professional accountancy associations (PAAs) on accounting education research. The study follows a qualitative approach that analyses 13 semi-struc...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1955507","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49431876","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 : 2021-07-22DOI: 10.1080/0969160X.2021.1955506
Annelies Fievez
This paper investigates how management accounting systems (MAS) are used by actors working in a French public housing sector integrate conflicting institutional pressures in their operational pract...
{"title":"Management Accounting Systems in Institutional Complexity: Hysteresis and Boundaries of Practices in Social Housing","authors":"Annelies Fievez","doi":"10.1080/0969160X.2021.1955506","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1955506","url":null,"abstract":"This paper investigates how management accounting systems (MAS) are used by actors working in a French public housing sector integrate conflicting institutional pressures in their operational pract...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1955506","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47552114","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 : 2021-07-17DOI: 10.1080/0969160X.2021.1952886
Antonius Sumarwan, B. Luke, C. Furneaux
ABSTRACT This paper examines how credit unions manage accountability to government in the lightly-regulated context of Indonesia. Adopting a qualitative methodology involving a case study approach, two credit unions are examined, through focus group discussions with credit union management and review of credit unions’ annual reports and strategic plans. Findings reveal few formal compliance-based accountability mechanisms in relation to government, and limited emphasis on these mechanisms by credit unions. However, informally, credit unions involved government in various strategic ways to demonstrate accountability and legitimacy, and seek support from them, thereby managing the regulatory space to maintain a lightly-regulated context. This paper provides insights into how credit unions adopted a predominantly co-operative approach to manage and negotiate a space of limited regulation by actively demonstrating legitimacy and accountability. Presented in the form of an engagement pyramid involving four levels (i.e. compliance, self-regulation within the sector, engaging with regulators, and selectively challenging regulation perceived as unfair or unhelpful), this approach is particularly important given the seemingly less effective regulatory frameworks in more developed countries. It provides a reference for other organisations, both within the third sector and beyond, to consider how their actions might respond to and constructively shape the regulatory space, beyond comply or evade.
{"title":"Managing the Regulatory Space: Examining Credit Union Accountability to Government in a Lightly Regulated Context","authors":"Antonius Sumarwan, B. Luke, C. Furneaux","doi":"10.1080/0969160X.2021.1952886","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1952886","url":null,"abstract":"ABSTRACT This paper examines how credit unions manage accountability to government in the lightly-regulated context of Indonesia. Adopting a qualitative methodology involving a case study approach, two credit unions are examined, through focus group discussions with credit union management and review of credit unions’ annual reports and strategic plans. Findings reveal few formal compliance-based accountability mechanisms in relation to government, and limited emphasis on these mechanisms by credit unions. However, informally, credit unions involved government in various strategic ways to demonstrate accountability and legitimacy, and seek support from them, thereby managing the regulatory space to maintain a lightly-regulated context. This paper provides insights into how credit unions adopted a predominantly co-operative approach to manage and negotiate a space of limited regulation by actively demonstrating legitimacy and accountability. Presented in the form of an engagement pyramid involving four levels (i.e. compliance, self-regulation within the sector, engaging with regulators, and selectively challenging regulation perceived as unfair or unhelpful), this approach is particularly important given the seemingly less effective regulatory frameworks in more developed countries. It provides a reference for other organisations, both within the third sector and beyond, to consider how their actions might respond to and constructively shape the regulatory space, beyond comply or evade.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1952886","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42721185","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 : 2021-06-29DOI: 10.1080/0969160x.2021.1943860
Olga Cam
Intrinsic Capability: Implementing Intrinsic Sustainable Development For An Ecological Civilisation is the 2nd contribution from Frank Birkin and Thomas Polesie on the topic of knowledge building i...
{"title":"Intrinsic Capability: Implementing Intrinsic Sustainable Development For An Ecological Civilisation","authors":"Olga Cam","doi":"10.1080/0969160x.2021.1943860","DOIUrl":"https://doi.org/10.1080/0969160x.2021.1943860","url":null,"abstract":"Intrinsic Capability: Implementing Intrinsic Sustainable Development For An Ecological Civilisation is the 2nd contribution from Frank Birkin and Thomas Polesie on the topic of knowledge building i...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2021.1943860","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42383639","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 : 2021-06-24DOI: 10.1080/0969160x.2021.1943859
Hendrik Vollmer
Maybe it has always been challenging for accounting scholars to keep up with the possibilities of accountability as a topic of social and political inquiry. Explorations of accountability have rece...
也许会计学者一直很难跟上问责制作为社会和政治调查主题的可能性。问责制的探索最近取得了进展。。。
{"title":"What Comes After Entanglement? Activism, Anthropocentrism, and an Ethics of Exclusion","authors":"Hendrik Vollmer","doi":"10.1080/0969160x.2021.1943859","DOIUrl":"https://doi.org/10.1080/0969160x.2021.1943859","url":null,"abstract":"Maybe it has always been challenging for accounting scholars to keep up with the possibilities of accountability as a topic of social and political inquiry. Explorations of accountability have rece...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2021.1943859","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48361077","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 : 2021-06-24DOI: 10.1080/0969160X.2021.1943858
Kylie L. Kingston
O. Aijazi Why Technocratic Understandings of Humanitarian Accountability Undermine Local Communities Development in Practice, 2021, pp. 1–13. doi:10.1080/09614524.2021.1911939T. K. Bryan, R. W. Rob...
{"title":"Accountability and evaluation within nonprofit organisations","authors":"Kylie L. Kingston","doi":"10.1080/0969160X.2021.1943858","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1943858","url":null,"abstract":"O. Aijazi Why Technocratic Understandings of Humanitarian Accountability Undermine Local Communities Development in Practice, 2021, pp. 1–13. doi:10.1080/09614524.2021.1911939T. K. Bryan, R. W. Rob...","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1943858","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47816049","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}
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