Opening accounting: a Manifesto

Alawattage, Chandana; Arjaliès, Diane Laure; Barrett, Mereana; Bernard, Julie; Nova, Sílvia Pereira de Castro Casa; Cho, Charles H.; Cooper, Christine; Denedo, Mercy; D'Astros, Caecilia Drujon; Evans, Russell; Ejiogu, Amanze; Frieden, Lex; Ghio, Alessandro; McGuigan, Nicholas; Luo, Yi; Pimentel, Erica; Powell, Lisa; Pérez, Paula Andrea Navarro; Quattrone, Paolo; Romi, Andrea M.; Smyth, Stewart; Sopt, Joanne; Sorola, Matthew

doi:10.1080/01559982.2021.1952685

Cited by 43 publications

(27 citation statements)

References 50 publications

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“…In this study, we use SNA metrics to highlight the status quo of SEA research, partly in response to the observation of Gray and Laughlin (2012, 244) that the community is "not as vibrant or as self-consciously innovative as it might be" and to the call by Gray and Hoepner (2011), Marrone et al (2020), and Alawattage et al (2021) on scholars to use new research methods, such as SNA, to evaluate the SEA research area. Future research should employ such methods to assess the progress of SEA research and other areas within accounting research.…”

Section: Discussionmentioning

confidence: 99%

The Structure of Social and Environmental Accounting Research: A Citation‐Based Social Network Analysis*

Isack

Mittelbach‐Hörmanseder

Aschauer

2022

Accounting Perspectives

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We investigate the structure and progress of the emergent field of social and environmental accounting (SEA) research by combining social network analysis (SNA) with a systematic literature review based on 461 papers containing 26,872 citations in total. Our approach, which to the best of our knowledge this study is the first to apply, enables us to use research metrics to identify the knowledge database of SEA research and examine how the field has been evolving. We analyze the connections and structure of foundational SEA research spanning the period 1973–2015. In line with previous research, our results reveal network characteristics typical of an emerging field—that is, subgroups without distinguishing content characteristics and low network density. Our additional analyses show that the results remain unchanged until 2021. The state‐of‐the‐art SNA we apply, the knowledge database we identify, and the insights into the SEA field's structure that we provide support the growth of the field.

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Section: Discussionmentioning

confidence: 99%

The Structure of Social and Environmental Accounting Research: A Citation‐Based Social Network Analysis*

Isack

Mittelbach‐Hörmanseder

Aschauer

2022

Accounting Perspectives

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“…The involvement of scholars in research with a pragmatic intent is welcomed and requested by sustainability accounting scholars (Jönsson, 2010). There is indeed a call for creating new opportunities via a closer engagement with the field, learning both from case studies and by co‐creating solutions with practitioners (Alawattage et al, 2021). An explanatory design for pragmatic and concrete research design is represented by interventionist research (Bracci, 2017).…”

Section: Methodsmentioning

confidence: 99%

Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications

Camoletto

Corazza

Pizzi

et al. 2022

Corp Soc Responsibility Env

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For decades, companies found in international protocols and standards an alternative source of normative guidance to operatively implement sustainability policies at an organisational level. The ever-increasing adoption of these multi-faceted policies and guidelines co-occurs with a more proactive and voluntaristic attitude towards CSR implementation by companies. Born as a kind of soft corporate law to reinforce a regulatory answer to sustainability issues, today, CSR due diligence is becoming a central pillar of the transition of the economic system towards a great level of sustainable development. The paper presents the results of an interventionist research carried out by researchers in collaboration with the European Parliament, aimed at developing a normative resolution on the prominent role of CSR due diligence and its accountability. Through the exploration of the different state-of-the-art of European companies on CSR due diligence, findings suggest that there is considerable room for improvement in CSR due diligence that can be reached through a normative intervention. In addition, the paper contributes to the development of the literature on interventionist research carried out by business scholars, focusing on academiaindustry-institutions relations.

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“…GUTHRIE, DUMAY, PELIZZON & MARTIN-SARDESAI, ANOTHER WAY 10. Alawattage et al, 202111. Klarin, 201812.…”

Section: Figurementioning

confidence: 99%

“…Therefore, GUTHRIE, DUMAY, PELIZZON & MARTIN-SARDESAI, ANOTHER WAY 4. https://antar.org.au/campaigns/un-declaration-rights-indigenous-peoples 5. Alawattage et al, 20216. Bujaki et al, 20227.…”

Section: Introductionmentioning

confidence: 99%

Another way: The intersection between First Nations peoples' ways of thinking and governance, accounting and accountability

Guthrie¹,

Dumay²,

Pelizzon³

et al. 2022

BESS

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First Nations peoples' idea of Land custodianship implies that Land cannot be offered, taken, sold, lost or abandoned. This concept does not align with the Anglo-Saxon view of land as an asset which can be owned, sold or transferred between people. A team of researchers from Macquarie University, Southern Cross University and CQ University explore the differences between Indigenous and Western thinking and reflect on future opportunities for research, reconciliation and change.

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Opening accounting: a Manifesto

Cited by 43 publications

References 50 publications

The Structure of Social and Environmental Accounting Research: A Citation‐Based Social Network Analysis*

The Structure of Social and Environmental Accounting Research: A Citation‐Based Social Network Analysis*

Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications

Another way: The intersection between First Nations peoples' ways of thinking and governance, accounting and accountability

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