The development of social and environmental accounting research 1995-2000
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2000
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Abstract
This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an
attempt to evaluate the current position. The methodology used follows that employed in Mathews
(1997a) which covered a period of 25 years in three time periods: 1971-1980; 1981-1990; and 1991-
1995. The literature was classified into several sub-groups including empirical studies, normative
statements, philosophical discussion, non-accounting literature, teaching programmes and text books,
regulatory frameworks, and other reviews. In this review a number of new sub-categories have been
employed as appropriate.
The author is able to conclude on an optimistic note. The additions to the literature during the period
1995-2000 are encouraging. Researchers in this area are perhaps less naïve and more experienced
than previously, and this, when added to their enthusiasm should lead to penetrating observations
and commentaries over the next five years.
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Keywords
Environmental auditing, Social accounting