Table 1 Prior research review Name of... | Emerald Publishing

Table 1

Prior research review

Name of researchers	Year of publication	Research title	Methodology	Main finding(s)	Research gap(s)	Major limitation(s)
Manetti et al.	2021	Unpacking dialogic accounting: a systematic literature review and research agenda	Method Nature: Case Study Method Tools: Systematic literature review	^▪ Narrative development in information disclosure approaches ^▪ Development of agonism in accounting	^▪ Gap between rhetoric and sustainability practices	^▪ The limitation of traditional, monologic reporting is a recurring topic
Bilal et al.	2023	A bibliometric review of corporate environmental disclosure literature	Method Nature: Case Study Method Tools: Bibliometric review	^▪ Legitimization of environmental hazards via environmental disclosures ^▪ The role of environmental accounting in achieving corporate environmental sustainability ^▪ Integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines	^▪ Absence of a unified norm for disclosure of environmental information	^▪ Limitation of keywords in data mining evaluation
Andrew and Baker	2020	The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria	Method Nature: Case Study Method Tools: Content Screening	^▪ The norm of sharing discourse accounting knowledge ^▪ Voluntary Disclosure/Environmental Pollution	^▪ Lack of theoretical literature ^▪ Lack of institutional requirements in supervision ^▪ Lack of information disclosure standards	^▪ Lack of conceptualization of shadow accounting ^▪ Lack of shadow accounting evaluation tools
Tregidga	2017	Speaking truth to power: Analyzing shadow reporting as a form of shadow accounting	Method Nature: Case Study Method Tools: Interview	^▪ The effect of structural power on silencing the accounting voice ^▪ Ignoring the role of shadow accounting in social movement	^▪ Failure to generalize the criteria to the real study ^▪ The abstractness of the dimensions of shadow accounting	^▪ A potential limitation of this study is that it captures only two of the possible perspectives from the arena. This means that other voices in the issue arena are absent, including, for example, shadow report readers such as journalists, politicians, and members of civil society
McDonald-Kerr	2017	Water, water, everywhere Using silent accounting to examine accountability for a desalination project	Method Nature: Content analysis to identify relevant dimensions of shadow accounting Method Tools: Content Screening and Interview	^▪ Identifying the styles of measuring environmental issues in this way of accounting	^▪ Claims made by firms in voluntary disclosure do not have sufficient support in the real world ^▪ Symbolic disclosure of environmental information	^▪ The presented findings show more symbolic aspects of accounting responsibility than all the facts

Name of researchers	Year of publication	Research title	Methodology	Main finding(s)	Research gap(s)	Major limitation(s)
Manetti et al.	2021	Unpacking dialogic accounting: a systematic literature review and research agenda	Method Nature: Case StudyMethod Tools: Systematic literature review	^▪ Narrative development in information disclosure approaches ^▪ Development of agonism in accounting	^▪ Gap between rhetoric and sustainability practices	^▪ The limitation of traditional, monologic reporting is a recurring topic
Bilal et al.	2023	A bibliometric review of corporate environmental disclosure literature	Method Nature: Case StudyMethod Tools: Bibliometric review	^▪ Legitimization of environmental hazards via environmental disclosures ^▪ The role of environmental accounting in achieving corporate environmental sustainability ^▪ Integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines	^▪ Absence of a unified norm for disclosure of environmental information	^▪ Limitation of keywords in data mining evaluation
Andrew and Baker	2020	The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria	Method Nature: Case StudyMethod Tools: Content Screening	^▪ The norm of sharing discourse accounting knowledge ^▪ Voluntary Disclosure/Environmental Pollution	^▪ Lack of theoretical literature ^▪ Lack of institutional requirements in supervision ^▪ Lack of information disclosure standards	^▪ Lack of conceptualization of shadow accounting ^▪ Lack of shadow accounting evaluation tools
Tregidga	2017	Speaking truth to power: Analyzing shadow reporting as a form of shadow accounting	Method Nature: Case StudyMethod Tools: Interview	^▪ The effect of structural power on silencing the accounting voice ^▪ Ignoring the role of shadow accounting in social movement	^▪ Failure to generalize the criteria to the real study ^▪ The abstractness of the dimensions of shadow accounting	^▪ A potential limitation of this study is that it captures only two of the possible perspectives from the arena. This means that other voices in the issue arena are absent, including, for example, shadow report readers such as journalists, politicians, and members of civil society
McDonald-Kerr	2017	Water, water, everywhereUsing silent accounting to examine accountability for a desalination project	Method Nature: Content analysis to identify relevant dimensions of shadow accountingMethod Tools: Content Screening and Interview	^▪ Identifying the styles of measuring environmental issues in this way of accounting	^▪ Claims made by firms in voluntary disclosure do not have sufficient support in the real world ^▪ Symbolic disclosure of environmental information	^▪ The presented findings show more symbolic aspects of accounting responsibility than all the facts

Source(s): Author’s own creation/work