The North American environmental accounting research landscape

PurposeThis paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future trends for scholarly investigation.Design/methodology/approachUsing the bibliometric method, the paper analyzed 321 academic articles and reviews in international journals from the Scopus database. Science mapping, including strategic diagrams, network analysis and thematic maps, was used to analyze the evolution of topics and to recommend future research trends.FindingsEA research is an emerging trend. This study presents the landscape of EA research by constructing the “synthesis house of knowledge” in EA. Significant EA research areas were identified and future research trends were suggested based on the results.Practical implicationsThis paper provides insights into the current state of EA research and identifies potential future research trends that can help scholars and experts develop and stimulate further advancement of the research in this field.Social implicationsResults may motivate policymakers and government agencies to formulate regulations to enforce appropriate corporate environmental strategies to better manage environmental costs and reduce community environmental impact.Originality/valueThe study provides an intellectually structured literature review of the EA research field; identifies the main themes through the innovative use of network analysis, strategic diagrams and thematic maps; highlights research gaps; and offers potential research questions and suggestions for future research. The novelty of this paper lies in the “synthesis house of knowledge” in EA and the research gaps and potential and specific research questions constructed from the findings.

PurposeTo investigate, analyse and critique contemporary research in social and environmental accounting.Design/methodology/approachAn analysis and critique of the social and environmental accountability (SEA) research field since the late 1980s. The study revisits two key prior seminal papers on the field, examines the remit for SEA researchers' focus on practice and policy and offers an empirical analysis of the profile of SEA publication.FindingsTheories are identified in two groups: augmentation and heartland theories. These have been more deductively than inductively generated, evidencing limited attention to field‐based engagement. An alternative to the elusive all‐embracing unitary SEA theory is presented. Researchers' concerns with capture of the SEA field is critiqued and an alternative researcher engagement orientation is offered. Environmental research dominates more recent SEA published output, the dominant methodological approach is literature‐based theorising, and national practices/comparisons and regulations are leading topic areas occupying researchers.Research limitations/implicationsAnalysis of publishing patterns including the balance between social and environmental accountability research, research methodologies employed and SEA topics addressed is largely confined to four leading interdisciplinary accounting research journals.Practical implicationsThe paper argues for greater SEA researcher engagement with SEA practice and involvement in SEA policy contributions.Originality/valueThe paper offers a contemporary assemblage and critique of the multiple theoretical perspectives applied to the SEA field and offers insights into the range and predominance of research methods and topics within the published SEA field.

Social and Environmental Accounting is the procedure of communicating the social and environmental effects of organizations' economic activities. As such it involves increasing the responsibility of organizations, beyond the conventional role of providing a financial account to the holders of capital. The last years have witnessed an extension in interest in social and environmental affairs. Social accounting aspires have taken place in about total ignorance of the activities and evolutions in non-accounting bodies but today many companies have developed environmental management and accounting systems. This paper provides a perception of the social and environmental accounting in various organisations. Literature review of the papers examining social and environmental matters published in several national and international journals permits the identification of the key matters, methodologies and research questions which have been principal in the social environmental accounting research (SEAR) area. Present Social and environmental matters such as climate change and greenhouse gas discharges affecting the global community. Social accounting is in this sense closely connected to the economic conception of externality. An alternative account of significant economic entities offers by social accounting. It has the potential to uncover the stress between pursuing economic profit and the pursuit of social and environmental purposes. Eventually, some future research directions are recognized and enumerates the scope of further research.

In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in the management literature into accounting research. The notion forwarded by legitimacy theory then serves as an overarching concept to examine the relationship between and among theories. We conclude that two theoretical considerations are important for future social and environmental accounting research. First, it must be acknowledged that some business entities initiate social activities based on direct interactions with stakeholders, whereas others may also undertake similar activities to manage their societal level of legitimacy. Second, from analyzing the perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory, it is possible to reach compatible interpretations of business social phenomena, and the selection and application of these theories should depend upon the focus of study.

Within the 1970s, due to the environmental accounting began getting focus throughout the energy crisis. Recently, environmental accounting research has become an attractive area. Several studies have suggested the benefit of facilitative in disclosing company environmental accounting information. The data of this study is collected from Hitachi annual report and Hitachi group corporate social responsibility report over the period 2008-2012. The case study analyzes whether the investment in environmental protection can reduce GHG emissions, waste processing and energy conservation etc. This study mainly explores the relationship between carbon emission and financial investment in Hitachi Company according to the environmental disclosures. Furthermore, this study also observes the indicator of the efficiency of environmental load reduction and environmental economic effects. The results showed that Hitachi invests environmental protection does not definitely get positive efficiency. However, Hitachi still concerned environmental protection issue, for example, Hitachi enhances energy efficiency of their products and reduces CO₂ emissions in energy productions. In conclusion, Hitachi has long-term plans for environment protection, in order to reach the goal that they increase the ratio of eco-products which enhance energy efficiency of their products. Although the study has limitation, it presents some results of cost-benefit analysis of environmental investment through environmental accounting data that could strength the contribution of environmental accounting report..

The aim of this paper is to present a personal overview of the process of mobilisation of the social and environmental accounting research (SEAR) Spanish academic community to develop social and environmental accounting research as a legitimate research field. Using the arguments of Hambrick and Chen (2008) for analysing new academic fields as admittance-seeking social movements, a narrative is provided outlining the characteristics of the process of mobilisation of this emerging Spanish research community aspiring to become a field. A retrospective and introspective analysis is carried out to identify some critical events that figure in a still developing narrative and that are considered part of the process of social construction of SEAR in Spain. The narrative unveils SEAR in Spain, outlining shared interests and knowledge and social infrastructure, in conjunction with the agency of certain individuals, as its vital and enlivening principles.

Background:The geographic range of the tick Amblyomma americanum, a vector of diseases of public health significance such as ehrlichiosis, has expanded from the southeast of the United States northward during the 20th century. Recently, populations of this tick have been reported to be present close to the Canadian border in Michigan and New York states, but established populations are not known in Canada. Previous research suggests that changing temperature patterns with climate change may influence tick life cycles and permit northward range expansion of ticks in the northern hemisphere.Objectives:We aimed to estimate minimal temperature conditions for survival of A. americanum populations at the northern edge of the tick’s range and to investigate the possibility of range expansion of A. americanum into northern U.S. states and southern Canada in the coming decades.Methods:A simulation model of the tick A. americanum was used, via simulations using climate data from meteorological stations in the United States and Canada, to estimate minimal temperature conditions for survival of A. americanum populations at the northern edge of the tick’s range.Results:The predicted geographic scope of temperature suitability [ annual cumulative degree days (DD) ] included most of the central and eastern U.S. states east of longitude 110°W, which is consistent with current surveillance data for the presence of the tick in this region, as well as parts of southern Quebec and Ontario in Canada. Regional climate model output raises the possibility of northward range expansion into all provinces of Canada from Alberta to Newfoundland and Labrador during the coming decades, with the greatest northward range expansion (up to by the year 2100) occurring under the greenhouse gas (GHG) emissions of Representative Concentration Pathway (RCP) 8.5. Predicted northward range expansion was reduced by approximately half under the reduced GHG emissions of RCP4.5.Discussion:Our results raise the possibility of range expansion of A. americanum into northern U.S. states and southern Canada in the coming decades, and conclude that surveillance for this tick, and the diseases it transmits, would be prudent. https://doi.org/10.1289/EHP5668

ABSTRACTThis paper analyses, and responds to, one aspect of perceived failures of social and environmental accounting to make societies more sustainable. First, we argue that Charles Taylor’s concept of moral sources can articulate part of the ‘motivational gap’ between social and environmental accounts and sustainability. A moral source is an ideal that inspires people to enact their beliefs. Without a compelling moral source, social and environmental accounts may increase people’s knowledge of sustainability issues without changing their behaviour. Second, we use religion to illustrate the type of moral source that social accounting might mobilise. Drawing on Pope Francis’ encyclical Laudato Si': On Care for Our Common Home (2015), we outline how moral sources can clarify what sustainable action requires and help commit people to these actions. Third, we apply this religious moral source to social and environmental accounting research into climate change-induced migration. Our paper does not argue that religion in general, or Catholic texts in particular, are the only moral sources accounting research could use. Rather, we use this religious discourse to illustrate the potential value of more directly linking social and environmental accounting to ‘moral sources’ that perform a comparable role in motivating sustainable social practice.

The prestige and authority obtained from science have as one of their main foundations the idea that scientific representation of reality is free from influences of moral, ethical and social values of the researchers. However, this idea remains as one of the central questions of debate in philosophy of science and epistemology, and the reflection on the relationship between values and science practices is considered essential for the improvement of science. Environmental issues have contributed to the widening controversy about the way science is conducted and, in this sense, this paper aims to contribute to the improvement of scientific practices through a critical-epistemological reflection on the role of values in the process of building scientific knowledge on Environmental Accounting (EA) in Brazil. The work development was driven primarily by the philosophy of Hugh Lacey, whose model of analysis of the relationship between values and science activities helps identify and define the role that values play in scientific practices, thereby without impartiality in evaluating theories be impaired. For the empirical analysis 344 research papers published on EA in Brazil between the years 1998 and 2013, involving doctoral dissertations, master theses, and journal articles were accessed. The examination of the present discourses in the work focused research strategies that guided such investigations. The analysis of the theoretical assumptions that guided the research and the criteria for selection of empirical data used to test the theories adopted, shows that research strategies of decontextualized approach are hegemonic in conducting research in EA in Brazil. Authors of the analyzed papers are silent regarding to ontological and epistemological assumptions that guided their research, and about the role that values exert on this activity. Surveys are conducted under the belief in an objective reality which existence is independent of consciousness, values and human interests, and reflect the ability to capture and represent reality in an objective, neutral and impartial manner. Aimed primarily to promote the possibility of controlling the objects investigated, the emphasis of the research is to explain and predict the behavior of phenomena through the identification of behavioral patterns, regularities and causal relationships. Arising own instrumental goals of accounting, the almost exclusive adoption of this type of research strategy reflects a methodological subordination of the possibility of applying the knowledge generated for control purposes, which compromises the neutrality of scientific practices in this area choices. These results lead to the conclusion that research practices in EA in Brazil are not committed to the ideal of scientific neutrality, due the relationship between mutually reinforced product applications of science and methodological choices. Alongside the progress already achieved in research on EA in Brazil through decontextualized strategies, an effective commitment to the ideal of neutrality in scientific practices requires the abdication of this methodological monism in favor of the coexistence of a plurality of research strategies in this area.

ABSTRACTSocial and Environmental Accountability Journal (SEAJ) made notable progress as a specialist journal for disseminating social and environmental accounting research (SEAR) over the past 26 years. This study reviews SEAJ’s published papers to establish the journal’s achievements and to suggest possible areas to address heading into the future. We analyse the volume, methodology, impact (citation) of articles and jurisdictions represented in SEAJ. The findings show that original articles employing qualitative methods have the most representation in SEAJ. While there is a reasonable spread of published research focusing on the UK, the US and Australia, the results indicate a paucity of research emanating from developing countries. The projections herein are in line with the intent of SEAJ to advance the journal’s goals by 2020 and beyond. Consequently, we call on SEAJ contributors to consider research that accounts for the underrepresented jurisdictions and the extant SEAR gaps, as well as the emerging issues affecting social and environmental accounting (SEA).

Purpose-The UN environment challenge 2030 was set to develop and enhance approaches to sustainable development. The study was carried out to investigate the impact of environmental accounting on market reactions in Africa and more so the moderating impact of the board of directors on the said relationship. Methodology- The study used 119 listed firms on the Johannesburg stock exchange with the period spanning 2008-2019. We used Investment variable regression model for the study using share price and adjusted market returns as proxy for market reactions and environment accounting as reported in annual integrated reports as a proxy for environmental accounting Findings- Results obtained show that environmental accounting has a positive and statistical relationship with market reactions and the board of directors does moderate the relationship between market reactions and environmental accounting. The study shows that firms in South Africa are taking sustainability accounting correctly by accounting for the environment. This supports the legitimacy theory and also supports the notion that firms are taking the lead in climate change consideration. We are the first to make such a study in an African setting and thus we hope that regulators will pay more attention to the reports and workings of firms and their contribution to the environment. Conclusion- The study supports stakeholder and legitimacy theories as it shows that directors carry out decisions for the benefit of all stakeholders, and firms carry out decisions to prove their legitimacy in fulfilling their societal obligations which include taking care of the environment as any responsible citizen would. In order to achieve the UN environmental goals of 2030 of a cleaner environment, we need everyone on board including firms, investors and the public. Investors can help push firms be more sustainable and take care of the environment in which they operate by refusing to buy the assets of firms engaging in pollution or purchasing assets for firms that are environmentally compliant. Keywords: Environment accounting, market reactions, board of directors, South Africa. JEL Codes: Q56, G00, G30

The purpose of this paper is to present an empirical case for research in environmental management accounting and/or environmental cost accounting. The paper provides an analysis of the current status of environmental management and/or environmental cost accounting at the industry level. The author explores the extent of management research in the field of corporate sustainability management and environmental management accounting. The study employs a survey method for identifying factors to adopt environmental cost accounting and its guidelines within organizations in Korean manufacturing industry contexts. The paper uncovers those manufacturing industries' views on motivations and obstacles to adopt environmental cost accounting and its guidelines, and general perceptions on related issues. It is found that there is a lack of a systematically structured approach to implement environmental cost accounting internally in practice. The study also finds that some difficulties to adopt environmental cost accounting in practice are caused by the existing accounting and information system. The paper suggests where further contributions might be made by future research endeavours engaging with different industry sectors and country levels. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.

The shadows of the ‘trolls’ and ‘Blue Meanies’ can sometimes loom large over the Centre for Social & Environmental Accounting Research (CSEAR) community, making it understandably tempting to view ourselves as ‘refugees’. This can be a possible source of motivation, but a more positive perspective is needed if we are to respond to the issues raised by Correa and Laine (2013. “Struggling Against Like-Minded Conformity to Enliven SEAR: A Call for Passion.” Social and Environmental Accountability Journal 33 (3): 134–144). We could do worse than heed the advice of Alvesson and Sandberg (2013), who argue that, rather than seeing ourselves as ‘victims of the system’, there are grounds to turn this argument round, and instead explore the problem from a ‘we are in charge of the system’ perspective.

PurposeThe purpose of this paper is to cover issues raised in the author’s plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals.Design/methodology/approachThe discussion is based on personal experience, cognate literature and policies of major global institutions.FindingsWhilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations’ obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability – especially civil society democratic participation – and a greater and more equal partnership with stakeholders and developing countries to address their needs.Research limitations/implicationsThe paper is a personal polemic intended to provoke reflection and reform amongst accountants.Practical implicationsThe paper outlines the areas where accounting could and has addressed human rights and sustainability issues.Social implicationsThe social implications are vast, for they extend to major issues concerning the preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries.Originality/valueThe paper reinforces the need for policy reforms advocated by social and environmental accounting researchers.

© 2018, Emerald Publishing Limited. Purpose: The purpose of this paper is to cover issues raised in the author’s plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals. Design/methodology/approach: The discussion is based on personal experience, cognate literature and policies of major global institutions. Findings: Whilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations’ obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability – especially civil society democratic participation – and a greater and more equal partnership with stakeholders and developing countries to address their needs. Research limitations/implications: The paper is a personal polemic intended to provoke reflection and reform amongst accountants. Practical implications: The paper outlines the areas where accounting could and has addressed human rights and sustainability issues. Social implications: The social implications are vast, for they extend to major issues concerning the preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries. Originality/value: The paper reinforces the need for policy reforms advocated by social and environmental accounting researchers.