Forthcoming Special Issues: Calls for Papers
SEAJ 33(1), 2013 | SEAJ 34(1), 2014
SEAJ 33(1), April 2013
Special Issue on Social and Environmental Accounting and
Policy Making:
Special Issue Editor: Jan Bebbington, University of St Andrews
Owen et al., (1997)[8] suggested that both administrative and institutional reforms are required to ensure that social and environmental accounting is effective. Administrative reforms address the way in which accounting, auditing and reporting activities are undertaken (including the development of new forms of accounting practice). In contrast, institutional reforms relate to the rules that govern the production and dissemination of information as well as underlying behaviours themselves. Therefore, as one seeks to reshape both forms of account and the context within which these accounts are produced some engagement with the world of policy making will be required.
This special issue focuses on the issue of policy making and calls for reflections (based on empirical or conceptual investigations) into policy making practices (in their broadest sense) and experiences in the area of social and environmental accounting. Issues that might be considered in this context include:
- Company Law requirements (and any reviews or modification of company law)
- Stock exchange listing requirements
- Investor initiated disclosure requirements (such as the Carbon Disclosure Project)
- Accounting standard setting activities (and related groups such as the Carbon Disclosure Standards Board and the International Integrated Reporting Committee)
- Private regulatory/policy activities (such as that of the Global Reporting Initiative, Institute of Social and Ethical Accountability and the Equator Principles)
- Policies of professional accounting bodies (including educational/accreditation practices), and
- Policy approaches that implicate social accounting practices (such as a reliance on Social Return on Investment to allocate public funds).
Moreover, we would be interested in hearing reflections on the engagement of accountants in broader policy making processes as well. Further, given the variety of policy processes that emerge across the globe, we wish to publish paper with a wide geographic spread.
Authors
interested in contributing to this Special Issue of SEAJ should
send papers for review to:
csear@st-andrews.ac.uk no later than 29th February 2012.
Authors are encouraged to contact the Guest Editor to discuss proposed topics.
Contact Jan Bebbington, University of St Andrews
Email: kjb10@st-andrews.ac.uk
Social and Environmental Accountability Journal 34(1), April 2014
Special Issue on Carbon Accounting: The Contribution of Social and Environmental Accounting to the Debate
Special Issue Editor: Carlos Larrinaga, Universidad de Burgos
Anthropogenic induced global climate change (GCC) raises a diversity of questions in the domains of organizations, markets and policymaking. Accounting has a pivotal role in the process of developing metrics of greenhouse gases (GHG) emissions which enable interventions in different markets and policymaking areas. Scholars from disciplines such as economics, sociology or geography have revealed the contentious nature of carbon accounting, in all its guises, and there is a growing body of literature in social and environmental accounting. There is, however, still room for a contribution to broader debates on carbon accounting by, following the editorial policy of SEAJ, developing new literature drawing not only on accounting, but also on accountability, reporting and auditing practice, research, theory and teaching in the field of GCC.
This special issue invites papers that intend to move the social and environmental accounting literature in the direction of making a more ambitious contribution to broader debates about carbon accounting. In line with the editorial policy of SEAJ, methodology and character of papers is purposefully open, and shorter papers as well as directness, clarity, policy-relevance and novelty are sought in the contributions to this special issue. Topics that might be considered for publication in this special issue include, but are not limited to the following:
- Reviews of different literatures on carbon accounting, identifying potential intersections with and unique contributions of social and environmental accounting
- Explorations of different scales and forms of entity for which carbon accounting has been attempted (for example, nation state, regionally, organizationally and by products) and the intersections between these scales
- Reflections on any regionally interesting GCC issues (such as accounting for the supply of carbon credits in developing world contexts or the operation of particular carbon accountability regimes)
- Controversies around the use and commensurability of uniform metrics to account for GCC and GHG emissions
- Explorations of how different metrics of GCC and GHG emissions are mobilized for the intervention in markets and policymaking areas
- Aspects of financial and non-financial carbon reporting, including compliance with public/private disclosure requirements and the vicissitudes of financial carbon accounting standardization
- The interplay between carbon accounting and the compulsory and voluntary schemes for emission rights trading
- Verification/assurance of carbon accounting and reporting (including exploration of the claims for ‘carbon neutrality’)
Authors interested in contributing to this Special Issue of SEAJ should follow the “Notes for SEAJ Contributors” and submit their manuscripts for review to:
csear@st-andrews.ac.uk no later than 28th February 2013.
Authors are encouraged to contact the Guest Editor to discuss proposed topics.
Contact Carlos Larrinaga, Universidad de Burgos
Email: carlos.larrinaga@ubu.es
SEAJ 33(1), 2013 | SEAJ 34(1), 2014
[8] Owen, D., Gray, R. and Bebbington, J., (1997) "Green Accounting: Cosmetic Irrelevance or Radical Agenda for Change?" Asia-Pacific Journal of Accounting, 4(2), (pp 175-198).
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