Online from: 1988
Subject Area: Accounting and Finance
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|Title:||It was 20 years ago today: Sgt Pepper, |
|Author(s):||Rob Gray, (School of Management, University of St Andrews, St Andrews, UK), Richard Laughlin, (Department of Management, King's College London, University of London, London, UK)|
|Citation:||Rob Gray, Richard Laughlin, (2012) "It was 20 years ago today: Sgt Pepper, |
|Keywords:||Academic community, Environmental accounting, Green accounting, Journals, Research projects, Social accounting, Sustainability|
|Article type:||Research paper|
|DOI:||10.1108/09513571211198755 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
|Acknowledgements:||The authors are pleased to acknowledge the comments, suggestions and advice from Carol Adams, Nola Buhr, Garry Carnegie, Jesse Dillard, Sue Gray and David Owen, participants at the 22nd International Congress of Social and Environmental Accounting Research at St Andrews in September 2010 and delegates at the 3rd Italian CSEAR Conference in Catania, September 2010, as well as two anonymous referees of AAAJ. Despite all this assistance the contents of the following are entirely the responsibility of the authors.|
Purpose – The purpose of this paper is to revisit the special issue of
Design/methodology/approach – The paper takes the form of a discursive, polemical essay.
Findings – The special issue exhibited a wide range of approaches and possibilities; it also exhibited some theoretical naivety and a charming optimism and fetching trust in the power of reasonable argument. Retrospectively, the field has expanded considerably and has made many advances in theoretical and empirical understanding but researchers appear to be less willing to examine the fundamental issues that originally motivated the development of the field.
Research limitations/implications – The implications and limitations stem from the ambitions of this discursive attempt to encourage debate of a more direct and confrontational nature – both within and at the margins of social, environmental and sustainability accounting.
Originality/value – The originality and value of the paper is in its critical engagement with the literature and ideas of social accounting, which is the generic descriptor used in the paper to include “green accounting”. It provides not only an analysis of the achievement of the work to date but some critical pointers to the work that still needs to be done.
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