Special Issue on Engagement: ethical, social and environmental accounting and accountability from the inside
Accounting, Auditing & Accountability Journal (AAAJ) provides a forum for contributions concerning the interactions between accounting,accountability and auditing and their socio-economic and political environments with an international, national or organisation specific analysis taking a single, multi- or inter-disciplinary perspective (see AAAJ's editorial objectives).
Research themes and perspectives on ethical, social and environmental accounting and accountability have expanded in recent years. There is a renewed interest in academic engagement in processes of ethical, social and environmental accounting and accountability. Much of the prior and current research in this field has been conducted from outside organisations, bringing about confusion in the literature as to an appropriate theoretical framework.
Recent calls for social accountants to focus their research inside organisations and on their engagement experiences have brought about an increasing awareness of the links between ethical, social and environmental accounting and accountability and the rest of the organisational processes. In calling for papers in this special issue, we also adopt this stand. More specifically, this special issue focuses on ethical, social and environmental accounting and accountability at the level of the organisation and its impacts on, and interactions with, other organisational processes, organisational structures and other aspects of organisational behaviour, as well as with organisational dynamics. Adams (2002), Larrinaga-Gonzalez etal. (2001) and O'Dwyer (2002, 2003) published in AAAJ adopt this approach. Submissions are sought which study any aspects of these links from within companies, public sector organisations, NGOs and other types of organisations.
The argument is often made that engagement risks under-theorisation and corporate capture. Acknowledging this, but echoing calls for avoiding inaction,we propose that there is a compelling need for papers that continue developing qualitative methodologies and that make a robust use of it in studies of ethical, social and environmental accounting and accountability from the inside. Studies are also needed addressing issues of institutionalisation and managerial capture of these themes. In this special issue, we welcome contributions using a variety of qualitative research methods, including case studies, ethnographic studies, action research and grounded theory.
Themes of importance, which may be explored include, but are not limited to,the following themes in relation to ethical, social and environmental accounting and accountability:
Research methods for engagement.
Theorisation of engagement, change, institutionalisation and managerial capture.
Qualitative studies addressing the links between ethical, social and environmental accounting and/or accountability and: organisational processes,structures, behaviour and dynamics, including strategic decision making; risk management; reputation management; corporate governance; stakeholder engagement;performance measurement; internal control; work conditions and employment practices; environmental performance; impact on communities; corporate rhetoric;reporting processes and organisational culture and behaviour.
The impact of national culture on the links between ethical, social and environmental accounting and/or accountability and organisational functions and organisational behaviour.
Papers for this special issue should be submitted in a Word file electronically by email to both of the guest editors by the submission deadline of 30 March 2006. In submitting their papers, authors are asked to follow AAAJ author guidelines. All papers will be subject to review in accordance with AAAJ's normal process. Authors may contact the guest editors in advance on any matters on which they require clarification or further guidance.
Guest editors: Carol Adams: C.Adams@latrobe.edu.auCarlos Larrinaga: carlos.larrinaga@ubu.es
