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Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community

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  • Dennis M. Patten

Abstract

In this paper, I reflect on what I, as a long-time member of the social and environmentalaccounting community, see as both the positive and negative aspects ofwhat I refer to as the ?third wave? of corporate social responsibility (CSR) researchby more mainstream accounting researchers. I note that CSR-themed articles havebeen published in the primary mainstream journals, in waves (and a ripple), sincethe 1960s, and I review those contributions. More importantly, I attempt to assesswhat the newest wave of research adds to the body of knowledge, and how thatmight have implications for the social and environmental accounting community.

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  • Dennis M. Patten, 2013. "Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 9-26.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2013-002002
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    2. Richardson, Alan J., 2015. "Quantitative research and the critical accounting project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 67-77.
    3. Michelon, Giovanna, 2021. "Accounting research boundaries, multiple centers and academic empathy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    4. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
    5. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    6. Leonardo Becchetti & Sara Mancini & Nazaria Solferino, 2021. "The Effect of Mandatory Non-financial Reporting on CSR (and Environmentally Sustainable) Investment: a Discontinuity Design Approach," CEIS Research Paper 528, Tor Vergata University, CEIS, revised 15 Nov 2021.
    7. Sandra Milena Munoz López & Gustavo Alberto Ruiz Rojas & Héctor José Sarmiento Ramírez, 2015. "Didácticas para la formación en investigación contable: una discusión crítica de las prácticas de ensenanza," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 53-86, June.
    8. Luca Fornaciari & Caterina Pesci, 2018. "Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 67-102.

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