Research on social and environmental accounting in Southern European Countries

• Type: Article in International Scientific Journal
• Date: 2009

Authors

Manuel Castelo Branco (Author) FEP; Catarina Delgado (Author) FEP

Journal

Title: Revista Espanola de Financiacion y Contabilidad

Vol. 38 No. 144

Pages: 663-675

ISSN: 0210-2412

Publisher: Taylor & Francis

Indexing

ISI Web of Knowledge - 3 Citations

ISI Web of Science

Scopus - 5 Citations

Scientific classification

FOS: Social sciences > Economics and Business

Other information

Authenticus ID: P-003-FM8

Abstract (EN): This descriptive paper explores the role of Southern European academics within social and environmental accounting (SEA) research. It is the first survey on SEA research in Southern Europe. This review specifically targeted international journals to see how much Southern European research had penetrated the international SE A academic discourse. The research that is reported in this paper is based on an electronic search of the online databases which include journals which publish SEA research. The paper reviews journal articles published in specialized journals over the period 1998 to 2008 and reaches several conclusions: 1. The volume of published research is low and quite recent; 2. Research is more or less evenly split between empirical and theoretical articles; 3. Empirical research is somewhat more qualitative in orientation, and 4. Most empirical papers focus on the countries of origin of the researchers. Hence, there is great scope for expanding the amount of research on SEA in Southern Europe, as well as improving its geographic coverage.

Language: English

Type (Professor's evaluation): Scientific

No. of pages: 13