Critical interpretation study of social and environmental aspects presented in accounting ISI journals

Article Type: AMIS statement and abstracts From: International Journal of Accounting and Information Management, Volume 18, Issue 1

Abstract

In the modern society we are now living in, the importance of information on social and environmental aspects is steadily growing. Social and environmental accounting research has emerged as a significant part of the contemporary accounting research literature. The purpose of our research is to outline the status of development in social and environmental accounting literature and to establish the main trends adopted by the most important accounting journals. We founded the study on surveys of articles related to social and environmental aspects of accounting, published in the 16 accounting journals indexed in Thomson Reuters Master Journal List. We combined archival study with literature review, thinking that these two types of research complete one to another for better answer to our purpose, of emphasizing the status of development in social and environmental accounting literature.

Keywords Social and environmental accounting literature, ISI indexed accounting journals, Critical perspective of accounting, Corporate social responsibility

Camelia Iuliana Lungu, Chira£a Caraiani, Cornelia DascĂlu and Raluca Gina GuŞe

The Bucharest Academy of Economic Studies, Bucharest, Romania

Corresponding author

Camelia Iuliana Lungu can be contacted at: camelia.lungu@cig.ase.ro