A decade of environmental accounting reporting: What we know?
Autor(a) principal: | |
---|---|
Data de Publicação: | 2018 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10174/24545 https://doi.org/10.1016/j.jclepro.2018.07.087 |
Resumo: | This study presents a literature review of environmental reports based on papers published in 20 accounting journals between 2006 and 2015. A majority of the papers were published in journals, such as Accounting, Auditing & Accountability Journal, Accounting Forum, Critical Perspectives on Accounting, and Accounting, Organizations and Society. For each article, the aims and results obtained, methodologies adopted, data sources, industrial sectors, and countries involved were identified. Most of the studies present a longitudinal approach and use content analysis as their methodology. The most extensively used theories are the legitimacy and stakeholders theories. The purpose of this study is to contribute to the reflection of the state of the art of research in social and environmental accounting. |
id |
RCAP_c482a417ed27715fc024e19724540088 |
---|---|
oai_identifier_str |
oai:dspace.uevora.pt:10174/24545 |
network_acronym_str |
RCAP |
network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository_id_str |
7160 |
spelling |
A decade of environmental accounting reporting: What we know?Social and environmental accountingEnvironmental reportAccounting journalsThis study presents a literature review of environmental reports based on papers published in 20 accounting journals between 2006 and 2015. A majority of the papers were published in journals, such as Accounting, Auditing & Accountability Journal, Accounting Forum, Critical Perspectives on Accounting, and Accounting, Organizations and Society. For each article, the aims and results obtained, methodologies adopted, data sources, industrial sectors, and countries involved were identified. Most of the studies present a longitudinal approach and use content analysis as their methodology. The most extensively used theories are the legitimacy and stakeholders theories. The purpose of this study is to contribute to the reflection of the state of the art of research in social and environmental accounting.elsevier2019-02-11T17:40:21Z2019-02-112018-07-12T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/10174/24545http://hdl.handle.net/10174/24545https://doi.org/10.1016/j.jclepro.2018.07.087engMata, C., Fialho, A. and Eugénio, T. (2018), A decade of environmental accounting reporting: What we know?, Journal of Cleaner Production, 198, pp.1198-1209.carlos.mata@esce.ips.ptafialho@uevora.ptteresa.eugenio@ipleiria.pt256mata, carlosfialho, anaeugénio, teresainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-03T19:17:28Zoai:dspace.uevora.pt:10174/24545Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:15:07.266Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
A decade of environmental accounting reporting: What we know? |
title |
A decade of environmental accounting reporting: What we know? |
spellingShingle |
A decade of environmental accounting reporting: What we know? mata, carlos Social and environmental accounting Environmental report Accounting journals |
title_short |
A decade of environmental accounting reporting: What we know? |
title_full |
A decade of environmental accounting reporting: What we know? |
title_fullStr |
A decade of environmental accounting reporting: What we know? |
title_full_unstemmed |
A decade of environmental accounting reporting: What we know? |
title_sort |
A decade of environmental accounting reporting: What we know? |
author |
mata, carlos |
author_facet |
mata, carlos fialho, ana eugénio, teresa |
author_role |
author |
author2 |
fialho, ana eugénio, teresa |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
mata, carlos fialho, ana eugénio, teresa |
dc.subject.por.fl_str_mv |
Social and environmental accounting Environmental report Accounting journals |
topic |
Social and environmental accounting Environmental report Accounting journals |
description |
This study presents a literature review of environmental reports based on papers published in 20 accounting journals between 2006 and 2015. A majority of the papers were published in journals, such as Accounting, Auditing & Accountability Journal, Accounting Forum, Critical Perspectives on Accounting, and Accounting, Organizations and Society. For each article, the aims and results obtained, methodologies adopted, data sources, industrial sectors, and countries involved were identified. Most of the studies present a longitudinal approach and use content analysis as their methodology. The most extensively used theories are the legitimacy and stakeholders theories. The purpose of this study is to contribute to the reflection of the state of the art of research in social and environmental accounting. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-07-12T00:00:00Z 2019-02-11T17:40:21Z 2019-02-11 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10174/24545 http://hdl.handle.net/10174/24545 https://doi.org/10.1016/j.jclepro.2018.07.087 |
url |
http://hdl.handle.net/10174/24545 https://doi.org/10.1016/j.jclepro.2018.07.087 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Mata, C., Fialho, A. and Eugénio, T. (2018), A decade of environmental accounting reporting: What we know?, Journal of Cleaner Production, 198, pp.1198-1209. carlos.mata@esce.ips.pt afialho@uevora.pt teresa.eugenio@ipleiria.pt 256 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
elsevier |
publisher.none.fl_str_mv |
elsevier |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
|
_version_ |
1799136632816795648 |