SSCI《Critical Perspectives on Accounting》征稿: 环境会计的批判性观点
2024年09月09日
截止日期：2024/11/30 23:59
征稿期刊
Critical Perspectives on Accounting
期刊级别
SSCI (JCR 2023)
IF 8.3
Q1 (BUSINESS, FINANCE 4/231)
征稿主题
Fostering Critical Perspectives on Environmental Accounting and Accountability
细分领域
A concern with critical scholarship
First, this call for contributions is motivated by an interest in advancing critical scholarship within the field of environmental accounting and accountability. Such research is greatly needed and starkly lacking. As highlighted by Correa et al. (2003, p. 12), “the praxis of social and environmental accounting in corporations and the financial markets is running ahead of academia, with novel types of accounting innovations focusing on pertinent issues such as biodiversity, water, carbon and multiple capitals constantly emerging.” Failure to engage with these increases the risks that they will go ahead unabated by the insights, understandings and challenges that critical scholarship can offer. As such, we call for contributions that engage with what critical environmental scholarship means and, that demonstrate its potential.
For example, contributors may wish to attend to the fundamental question of what does (even should) it mean to take a critical perspective on environmental accounting and/or accountability? While we should be mindful of creating boundaries (Gendron and Rodrigue, 2021), a discussion of this fundamental point would help foster conversations on the topic.
Contributors also may wish to grapple with the problem as to why much of the research within the field does not take a critical perspective despite the well-known impacts on the environment by corporations and other powerful institutions (CDP, 2017), and challenges posed by neoliberalism which is so often central to critical research (Chiapello, 2017). Beyond the pressures to publish that are well recognised across critical studies and qualitative research more broadly, are there specific influences on research and critical scholarship within the environmental domain? For instance, with some scholars focusing on the hard/natural sciences, does this have an influence on the level of criticality within the literature?
Demonstrating the potential for a critical perspective could also be undertaken through, for example, a “re-consideration” of existing research papers in the field providing and demonstrating the potential for insights when engaging a critical perspective.
A pedagogical focus
If we are to foster critical perspectives it would be useful to consider how we might assist those who wish to engage in critical research but may not have sufficient guidance on where to begin.[1] As such, we implore contributors to consider how their contribution might foster critical perspectives on environment and advance community building.
A concern with fostering critical perspectives on environmental accounting and accountability could be undertaken through, for example, a consideration of theoretical or methodological aspects. What could particular theories or methodological approaches do when applied to, or put in service of, the environment and environmental accounting research? Are there novel theories or methods from outside of our domain that could provide promise in this area?
What do we know, or not know, in relation to the doing of critical research in environmental accounting and accountability – either through carrying out extant research in this area or in insights from carrying out critical scholarship in other domains related to the environment?
The environment as the key matter of concern
We would argue that simply including the environment, even as a central consideration to the research, is not sufficient. Taking a critical perspective on environmental accounting puts the problem of, and concern with, the environment – e.g. environmental destruction and the state of the environment - at the centre. Contributors are asked to explicitly consider this aspect ensuring that environmental matters are not overlooked or marginalised.
