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Social and environmental accounting research : major contributions and future directions for developing countries

By Muhammad Azizul Islam

Abstract

A review is provided of major contributions in social and environmental accounting literature focusing on the issues of developing countries. The review of prior research shows that the major contributions have been related to the motivations for social and environmental disclosure. However, other important research areas such as ethical/accountability issues and how to cost externalities which have already been considered within the developing country context. Contemporary social and environmental issues such as climate change and greenhouse gas emissions affecting the global community also appear to be key issues of research to scholars in both developed and developing countries. Finally, some future research directions are identified

Topics: 150000 COMMERCE MANAGEMENT TOURISM AND SERVICES, Developing countries, research, social and environmental accounting, contribution, future directions
Publisher: University of South Australia
Year: 2010
OAI identifier: oai:eprints.qut.edu.au:58581
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