Special issue on sustainability, accounting and reporting

Citation

(2010), "Special issue on sustainability, accounting and reporting", International Journal of Accounting & Information Management, Vol. 18 No. 1. https://doi.org/10.1108/ijaim.2010.36618aaa.003

Special issue on sustainability, accounting and reporting

Article Type: Call for papers From: International Journal of Accounting and Information Management, Volume 18, Issue 1

Guest Editors: Prof. Bala K.R. Balachandran, Stern School of Business, New York University, USA, and Dr Paolo Taticchi, University of Perugia, Italy

Sustainability has been an important topic affecting businesses and, consequently, business-related research areas. Increased interest is shown by academics prompted by the importance given by governments, media and industry. The recent meeting in Copenhagen by government leaders shows the immense concern of the world body.

Business sustainability originates from the broader concept of ``Sustainable Development'', defined by the Brundtland Commission of the United Nations as: ``sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs''. The goals of sustainability for business are threefold, namely, society, environment, and profit, and they have led to a popular bottom line concept referred to as the ``triple bottom line''.

With reference to business, the triple bottom line accounting refers to expanding the traditional reporting framework to take into account ecological and social performance in addition to financial performance. The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc.

This special issue intends to deal with the state-of-the-art of sustainability research in relation to accounting, finance, information management and performance reporting. The aim of this issue is to attract high quality papers representing the impact sustainability has on accounting-related areas, so as to drive future research.

Subject coverage

Topics of interest include but are not limited to:

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  Sustainability and accounting

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  Sustainable reporting

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  Sustainable accounting frameworks

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  Corporate social responsibility

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  Sustainble performance measurement systems

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  Green accounting

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  Carbon economy and accounting for carbon allowances

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  Sustainability accounting and reporting case studies

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  Analysis based on sustainability accounting and reporting survey studies

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  Finance and information systems uses in sustainable performance measurement, accounting and reporting.

Papers will be double blind refereed.

Submission deadlines: final submission date: 30 August 2010Publication expected in 2011

Submissions to: Prof. Bala Kashi R. BalachandranE-mail: kbalacha@stern.nyu.edu

For more information, please refer to journal web page: http://info.emeraldinsight.com/products/journals/ journals.htm?id=ijaim#news