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Current Trends within Social and Environmental Accounting Research: A Literature Review

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  • Jieun Chung
  • Charles H. Cho

Abstract

Given the recent rise in the evolution and maturity of social and environmental accounting (SEA) research and scholarship, we provide a literature review of the current trends within this area in a concise and harmonized manner for a wider audience in academia and practice. More specifically, we visit the current state of scholarly work, which can be useful in facilitating future research questions and further development of SEA research associated with relations between corporate social performance (CSP), corporate social disclosure (CSD), and corporate financial performance (CFP). Our goal is to offer insights to the current state of SEA research that is informative to both novice and expert SEA scholars, with the hope to promote and stimulate further advancement of research in this particular area. Drawing knowledge from relevant disciplines such as accounting, management, finance, and economics, this article visits the current trends within SEA research in terms of definition, research topics, theoretical viewpoints, methodological approaches, as well as suggestions for future research. Tendances actuelles de la recherche en comptabilité sociale et environnementale : recensement des écrits Résumé Compte tenu de l’évolution à la hausse qu'a récemment connue la recherche en comptabilité sociale et environnementale (CSE), du degré de maturité auquel elle est parvenue ainsi que du financement qui lui est accordé, les auteurs recensent les écrits afin de dresser un tableau concis et structuré des tendances actuelles dans ce domaine, à l'intention d'un public plus large chez ceux qui enseignent et exercent la profession. Ils se penchent plus précisément sur l’état actuel des travaux de recherche susceptibles de contribuer à l'analyse des sujets d’étude futurs et aux progrès de la recherche en CSE dans le champ des relations entre la performance sociale de l'entreprise, les informations sociales communiquées par l'entreprise et la performance financière de l'entreprise. Les auteurs visent à donner aux chercheurs en CSE, tant novices qu'experts, un aperçu de l’état actuel de la recherche dans le but de promouvoir et de stimuler l'avancement des travaux dans ce domaine particulier. En s'inspirant de disciplines pertinentes telles que la comptabilité, la gestion, la finance et l’économique, ils analysent les tendances courantes de la recherche en CSE en ce qui a trait à la définition de la sphère, aux sujets de recherche, aux points de vue théoriques, aux approches méthodologiques ainsi qu'aux pistes de recherche.

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  • Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    • Handle: RePEc:wly:accper:v:17:y:2018:i:2:p:207-239
    DOI: 10.1111/1911-3838.12171
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