Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting : Hits, misses and ways forward

Abstract

This commentary provides a reflection on 25 years of social and environmental accounting (SEA) research within Critical Perspectives of Accounting (CPA). It is shown that CPA has been a major vehicle for disseminating SEA research with the published research coming from a variety of ‘critical’, ‘middle-of-the-road’, and ‘managerial’ perspectives. A number of topic areas attract attention with the most populated topic area relating to ‘new imaginings’ of accounting, with useful insights provided in terms of the use of counter, shadow, and dialogic accounts’ which reflect multiple voices and perspectives. It is emphasised within the commentary that SEA researchers need to examine the political foundations of their work. Important issues associated with SEA researchers’ role with engagement (both in terms of how they are undertaking their research, as well as where they are disseminating their results), in challenging existing practice, and in fostering a more enlightened and balanced form of education are also addressed.