Social Accounting Practices Research Articles

What Drives Social Accounting Research? Insights From a Bibliometric Analysis

ABSTRACTWith the increasing importance of sustainability and corporate social responsibility across the globe, social accounting practices are being accepted worldwide; however, the rate of acceptance varies. By analyzing trends, patterns, and future areas of social accounting research, this study aims to address the gap in systematic analysis in this area of research. In the present study, social accounting literature is reviewed through bibliometric techniques, and the vast body of research associated with social accounting is systematized to identify major trends, the most successful authors, methodological variety, and topic relevance. Bibliographic data are retrieved from Scopus and Web of Science databases. Data analysis is performed using Biblioshiny R and Python programming languages. The corpus includes publications from 1946 to March 2024, and 2286 publications remain in the final sample. The results indicate a 6.2% growth rate per year, and the leading contributing country is the UK, followed by Australia, Italy, and the USA. Methodological diversity analysis shows a commitment to empirical research, in which surveys and quantitative research dominate. The topic analysis identified 10 major topics. The studie's innovation lies in the comprehensive nature of bibliometric analysis, which provides insights into the growth, development, and diversity of social accounting research. The implications are related to the increasing importance of sustainability and environmental, social, and governance performance areas, while future research opportunities include the use of digital technologies to achieve improved transparency and stakeholder engagement.

Challenges and Innovations in Public Sector Accounting: A Comparative Analysis

This study aims to explore the influence of social accounting practices on community trust, focusing on the roles of transparency, stakeholder engagement, cultural context, regulatory frameworks, and media coverage. Utilizing a qualitative case study approach, the research involved in-depth analysis of various organizations to understand how their social accounting practices impact community trust. Data were collected through semi-structured interviews, focus groups, and document analysis and were then analyzed using thematic and content analysis techniques. The findings highlight that transparent social accounting practices are fundamental to building community trust. Detailed and honest disclosures about social and environmental impacts enhance organizational reliability and credibility. Stakeholder engagement emerged as critical, with participatory approaches fostering a sense of ownership and trust among community members. Cultural context significantly influences how communities perceive transparency and accountability efforts. The study also underscores the importance of regulatory frameworks and proactive media engagement in shaping public perceptions. The results align with previous research while providing a nuanced view of the interplay between these factors. This research contributes to academic knowledge and practical application, offering insights into how organizations can effectively implement social accounting practices to foster community trust. The originality lies in its comprehensive approach, considering multiple dimensions and contextual factors. The findings can guide policymakers, business leaders, and CSR practitioners in developing strategies that enhance transparency and accountability. Future research should consider quantitative approaches and longitudinal studies to validate and expand upon these findings.

Perceptions and experiences of undergraduate medical students regarding social accountability: a cross-sectional study at a Subsaharan African medical school

BackgroundMedical schools are called to be socially accountable by medical education and healthcare system stakeholders. Social accountability is a feature of excellent medical education. Medical students are essential to the development of socially accountable medical schools. Therefore, understanding the perceptions and experiences of medical students regarding social accountability is critical for efforts to improve social accountability practices and outcomes.MethodsThis cross-sectional online questionnaire-based survey used Google Forms and involved medical students in their fourth and fifth years of study at the Makerere University School of Medicine. The survey was conducted between September 2022 and October 2023. We used a study questionnaire and a validated toolkit designed by students as part of The Training for Health Equity Collaborative to gauge a school’s progress towards social accountability in medical schools to collect data on demographics, perceptions and experiences and evaluate social accountability.ResultsOut of 555 eligible medical students, 426 responded to the online questionnaire. The response rate was 77%. The mean age of the students was 25.24 ± 4.4 years. Almost three fourths of the students were male (71.3%), and slightly less than two thirds were in their fourth year of study (65%). Almost half of the students (48.1%%) evaluated the school as doing well with regard to social accountability. The evaluation items referring to community-based research and positive impact on the community had the highest mean scores. Only 6 (3.6%) students who reported hearing of social accountability had a clear understanding of social accountability. Students receiving career guidance in secondary school was associated with evaluating social accountability in the medical school as strong (p-0.003).ConclusionsMedical students evaluated the medical school favorably forsocial accountability despite lacking a clear understanding of social accountability. Receiving career guidance in secondary school was significantly associated with a positive evaluation of social accountability.

The Role and Effectiveness of Institutional and Legal Framework to Combat Corruption Associated with Social and Environmental Accounting Practice to Strengthen the Achievement of Sustainable Development Goals (SDGs)

This research study analyses the vital role of legal and institutional frameworks in preventing corruption related to social and environmental reporting that adheres to promoting the fulfilment of the Sustainable Development Goals, also known as the SDGs, of the United Nations. Corruption provides a tremendous barrier to sustainable growth initiatives, particularly in the areas of social and environmental accounting, since it impacts accountability, transparency, and integrity. By examining existing literature, this study intends to highlight the key problems and best practices in preventing dishonesty, improving good governance, and boosting the efficiency of environmental and social accounting procedures. Ultimately, this research aims to provide knowledge and suggestions for governments, corporations, and stakeholders to boost the campaign against corruption and promote the SDGs.

Exploring Social and Environmental Accounting Reporting Through Jurgen Habermas's Critical Theory

The objective of this research is to uncover how accounting practices related to social and environmental aspects in the Bakaru hydropower plant are carried out. The informants in this study consisted of employees and local communities around the company. They have a good understanding of the issues under study. Data is collected through observation and recording of documentation in various situations in the field. The collected data were analyzed using a qualitative approach using the theory of critical communicative action from Jürgen Habermas. This approach is used to examine the real practice of social and environmental accounting. The results showed that the Corporate Social Responsibility (CSR) program at the Bakaru hydropower plant is in line with the view of how natural relationships should be carried out, in accordance with the concept of truth proposed by Jurgen Habermas. That is, companies are responsible for the impact of their operations, and this is based on the expectations of various interested parties. The company has also achieved a level of compliance in this regard, by implementing CSR through disclosure to the public. However, there is a problem in the budget allocation for CSR programs every year, because the implementation of these programs does not run effectively. In this case, the Bakaru hydropower plant does not fully meet claims of authenticity or honesty, and most of the programs carried out are still assistance and do not have a focus on sustainability in terms of reporting, prevention, and maintenance of environmental activities.

EKSPLORASI PRAKTIK AKUNTANSI BERBASIS TEKNOLOGI INFORMASI DI KELURAHAN PLERET BANTUL YOGYAKARTA

Abstract This study aims to explore the information technology-based accounting practices in Pleret Village, Bantul, using an ethnomethodological approach. The research investigates the implementation of information technology, its benefits, and the challenges faced in the accounting practices of the village. The study's theoretical framework incorporates theories of social interaction and accounting practices, meaning negotiation and the use of information technology, social construction and the reality of accounting, as well as local context and accounting practices. The research employed a qualitative research design, utilizing interviews, observations, and document analysis as data collection methods. The informants included employees from the local government office, accountants or financial consultants, system users, and community stakeholders. Through an in-depth analysis of the data, the study reveals several findings. The findings of this study contribute to both empirical and theoretical knowledge. Empirically, the research provides insights into the specific context of information technology-based accounting practices in Pleret Village. Theoretical implications include a deeper understanding of the role of social interaction in shaping accounting practices, the negotiation of meaning in the adoption and use of information technology, the social construction of accounting reality, and the influence of local context on accounting practices.
 
 

Accounting and Accountability in Competing Worlds: An Overview

ABSTRACT For this special issue we invited authors to consider the practice of accounting and the mobilisation of accountability in the contested spaces where worlds and values coexist in pluralist societies. We consider how accounting, as a technical practice, privileges market or economic interests and reflect on the implications for accountability to non-economic actors. Despite the limitations of accounting as merely technical, there is potential for accounting in a broader sphere to be enabling. This overview considers studies that have harnessed interdisciplinary approaches to identify the challenges for social and environmental accounting practice. In doing so, we acknowledge that achieving a normative ideal of accountability in pluralist societies requires a consensus understanding of the ‘common good’, the role of social movements in promoting an emancipatory civil society while recognising the problematic nature of politically mediated discourse.

From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO

• NGO growth reflects political-ideological shifts that redefine civil-state relations. • A timeline analysis of the world’s largest and number one ranked NGO, BRAC. • Hegemonic transition has proved difficult for BRAC. • NGOs dependent on hegemonic groups are unlikely to advocate radical change. • Cultural and moral leadership produce hegemony that may shift the focus of accountability. • Growth leading to large size and commercialisation pursued to fund and aid social goals brings greater functional accountability and, paradoxically, can inhibit desired social accountability. Based on fieldwork in Bangladesh Rural Advancement Committee (BRAC), the world’s largest Non-Governmental Organization in Bangladesh, focusing on a Gramscian perspective of hegemony and Gramsci’s military metaphors, this paper examines whether and how BRAC’s cultural and moral leadership helped build a counter-hegemony through a ‘war of position’ and extended its functional accountability into social accountability. We found that BRAC endeavored to disseminate an ‘alternative’ hegemony and develop a ‘historic bloc’ for waging a ‘war of position’. Our approach informs the difficulty large hybrid NGOs such as BRAC face in effectively combining functional and social accountability and pursuing their financial and social goals simultaneously given the political, cultural, and ethical factors paradoxically confronting them. While functional accountability survives through changing regulations and directions of state apparatuses demanding to see NGO’s accounts for legitimacy purposes and appearing to enact regulation within the dominant hegemony, BRAC has become large conglomerates, and their more effective delivery of social and economic welfare programs give them an appearance of an ‘alterative state’ and reinforces their advocacy. To this end, they involve beneficiaries through continuous social accountability practices, but due to their desire to be financially independent, they maintain a commercial orientation based on neoliberal ideals being propagated in LDCs.

Accountant Perceptions and Attitudes Towards the Social Accounting Practices in Bangladesh

This paper is a speculative and exploratory essay on the emerging field of social accounting practices in Bangladesh. The study's main objective is to explore accountants' perceptions and attitudes towards Bangladesh's social accounting practices (SAP). Eighty accountants (chartered accountants and chartered management accountants working in the professional field level) of different firms were selected based on access priority from DSE. The study specifically used a mixed method. The study yielded a general overview of SAP in Bangladesh, where almost 77% of accountants followed SAP at their respective organizations differently. The study emphasized that SAP has a multifaceted conception where the company, managerial, and single firms act together. The practical implementation of this study relates to the professional level of education required for social accounting practice. This study concludes that SAP in Bangladesh is not up to the mark and needs to redesign a strategic plan.

The institutionalisation of social and environmental accounting practices in Europe

PurposeIn the last few years, the European context has been characterised by a high degree of attention paid by policymakers, practitioners and academics to the effects related to the transposition of Directive 2014/95/EU by the member states. In particular, one the main issues of the intervention made by the European Commission is represented by the theoretical misalignment between corporate communications and actions. According to this evidence, this paper aims to shed light on this debate through a critical evaluation of the effectiveness of Directive 2014/95/EU.Design/methodology/approachThe analysis was built using panel data analysis on a sample of 813 European listed companies. Furthermore, the authors performed additional analysis and robustness checks to assess the reliability of the analysis.FindingsThe analysis underlined the enabling role of the reporting scope, external assurance and corporate social responsibility (CSR) committees on sustainability reporting. Furthermore, the research highlighted the need to pay specific attention to the real contribution provided by companies to the sustainable development goals.Research limitations/implicationsThe research provided theoretical insights into the effects related to mandatory sustainability reporting, which represents an emerging field in accounting research.Practical implicationsThe analysis revealed the limited effects of Directive 2014/95/EU. In this regard, the paper contributes to the debate about accounting regulation in Europe.Originality/valueThis paper will shed light on the role of Directive 2014/95/EU in sustainable development. To the best of the authors’ knowledge, this is the first attempt to analyse CSR decoupling in Europe after the transposition of Directive 2014/95/EU by the member states.

Bridging the Understanding of Sustainability Accounting and Organizational Change

The role of sustainability accounting in promoting organizational change toward more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature of this topic, while accounting research was imagining and exploring the transformative potential of social and environmental accounting practices since the inception of this activity, scholars in organization studies have recently developed a more general interest in this matter. This article aims to review how the association between sustainability accounting and reporting and sustainable organizational change has been examined in both disciplines to elaborate on some potential bridges to foster the creation of an interdisciplinary research field around this association, where a fertile conversation could develop. The mapping of this literature prompts us to propose five bridges around: how accounting and reporting are conceived; the direction of causality between sustainability accounting and organizational change; the assemblage of explanatory factors; theoretical foundations; and research methods.

Social Responsibility Accounting, Disclosure and Real Practice: Evidence from Jordan

This study aims to present a true image of social responsibility accounting (SRA) in Jordanian companies listed on the Amman Stock Exchange (ASE). A survey questionnaire was employed to check the level of SRA practice, and a checklist was used to discover the level of SRA disclosure which was collected from the annual reports of the firms listed on the ASE. The questionnaires and annual reports were employed to collect information from 104 companies in the financial, services, and industrial sectors for this study. SPSS was used to for data analysis and the results showed that the level of SRA practice in listed companies on the ASE is good, while the level of SRA disclosure is very low. The latter could be related to many reasons, including lack of awareness of Jordanians companies' managers in the culture of SRA and related issues due to the novelty of SRA disclosure in Jordan and developing countries. In addition, companies mostly focus on product quality when they practice SRA.

Materiality of Environmental and Social Reporting: Insights from Minority Stakeholders

ABSTRACT Previous studies have found incomplete evidence of firms’ social and environmental accounting practices because they did not shed light on how the information needs of minority stakeholders were met. This study examined whether firms provide disclosures on environmental and social issues that are considered material by minority stakeholders. Specifically, the study sampled the views of these stakeholders on the materiality of the firms’ environmental and social disclosures. The study used both the Kruskal–Wallis test and Sample t-test to compare the information needs of these stakeholders with the reporting practices of sampled firms. The content analysis approach was used to extract relevant data from the annual and sustainability reports of thirty-five (35) Ghanaian listed firms from 2017 to 2018. The study further employed questionnaires to sample the views of 300 stakeholders on the environmental and social responsibility information that need to be reported by the firms. The study demonstrated that the stakeholders were interested in the social and environmental activities of firms. The evidence showed a statistically significant difference between the social and environmental information disclosed by the firms and what the stakeholders needed. Whilst the stakeholders needed more environmental and social disclosures, the companies reported less of those. The evidence further suggested that legitimacy theory drives the disclosure of environmental and social information by firms in Ghana. The firms must incorporate the views of the minority stakeholders when determining the materiality of information to disclose. The study demonstrated the extent to which firms were aware of and cared about what is significant to their stakeholders.

JURGEN HABERMAS CRITICAL REVIEW ON SOCIAL AND ENVIRONMENTAL ACCOUNTING PRACTICES AT BAKARU HYDROELECTRIC POWER PLANT

This study aims to critically examine the social and environmental accounting practices carried out by the Bakaru hydropower plant based on the perspective of Jurgen Habermas, this research was carried out at the Bakaru hydropower plant by taking informants from employees and the local community around the company. appointed in the study, collecting data through observation and documentation in various situations in the field, the data were analyzed with a qualitative approach using Jurgen Habermas' critical communication action theory to review the reality of social and environmental accounting practices. The results of the study show that the application of corporate social and environmental accountingnot yet fully felt by the surrounding community as beneficiaries, this is due to the lack of corporate responsibility (CSR) programs issued by the Bakaru PLTA, the programs that are mostly implemented are still aid and have not been oriented towards sustainability in providingreporting on prevention and maintenance of environmental activities.

Social And Environmental Responsibility Accounting Practices and Market Value Of Quoted Oil And Gas Firms In Nigeria

Engaging in social and environmental activities as core components of CSR is rapidly growing as one of globally acceptable best practices for sustainability in business. Beyond their acclaimed societal benefits, the specific implication of social and environmental responsibility accounting practices (SERAP) on the economic performance of business entities is still a debate in many territories and industries. Therefore, the main objective in this study is to determine the nexus between SERAP and financial performance of quoted oil and gas firms in Nigeria. Whereas the measures of SERAP are environmental protection costs (EPC), community education and training costs (CETC), and community health related costs (CHRC), the proxy for financial performance is the market value of firms. Adopting ex post facto research design and modified Ohlson 1995 share price model, the general model demonstrated insignificant positive adjusted R-square. As all the P-values are not statistically significant, the unstandardised coefficients for EPC, CETC, and CHRC reveal a mix of positive and negative insignificant indices at varying extents. It was concluded that the level of SERAP by oil and gas firms in Nigeria did not significantly influence their capital market valuation. While the researcher further inferred that social and environmental public concerns rank as the primary responsibility of the government which receives taxes from business entities, oil and gas companies may cautiously engage in SERAP to avert financial losses through restiveness and agitations from some disgruntled stakeholders. More so, as ethical practices for promoting their going concern philosophy is mainly attainable within a wholesome planet and healthy people. Keywords: Social and Environmental responsibility Accounting Practices (SERAP), environmental protection costs, community education and training costs, community health related costs, Capital Market performance, Value of Oil and Gas Companies. DOI: 10.7176/EJBM/13-12-07 Publication date: June 30 th 2021

Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring

PurposeThis paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social accounting practices under different sociopolitical and economic contexts prior to and after the Arab Spring.Design/methodology/approachThe paper draws on Swidler's theory of “Culture Toolkit” and 43 semi-structured interviews with 17 firms and their stakeholders in the Arab region.FindingsThe study argues that context influences social accounting practices by shaping a cultural toolkit of habits, skills and styles from which companies develop their social accounting related strategies of action. During “settled” periods, companies draw on resources to develop their social accounting practices whilst they seek knowledge and feedback on boundaries and expectations of the socio-political and economic contexts. During “unsettled” periods, companies begin to adopt highly organised meaning systems (i.e. ideologies) from which new ways and methods of social accounting practices are deployed.Originality/valueThe paper contributes to the extant literature by providing insights into social accounting practices in the under-explored context of the profound political, social and economic crises that followed the Arab Spring. In addition, we introduce Swidler's Culture Toolkit theory to the accounting literature.

Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire

The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through interviews with informants who are experienced in the history of the ancient kingdom, observations on the Majapahit kingdom site, and librarian research. The results prove that tax accountability during the Majapahit kingdom has been implemented and is under the king's policies. Besides that, social accounting practices during the Majapahit Empire had grown and developed as a result of economic and trade activities that experienced rapid growth. Besides that, the absolute king's power in regulating his people in all fields.

‘We Don’t Need No Thought Control’ – Rob Gray’s Fight Against ‘Indoctrination’ in Accounting Education

ABSTRACT I have written about Rob before – about his colossal influence on social and environmental accounting research and practice and his immense contribution to accounting academia more broadly. Not only did Rob establish the Centre for Social and Environmental Accounting Research (CSEAR) and Social and Environmental Accountability Journal (SEAJ), but he was instrumental in establishing the British Accounting and Finance Association (BAFA) and The British Accounting Review (BAR). For these reasons alone, there are probably thousands of accounting scholars across the world who have benefited enormously from Rob’s trailblazing achievements. In this contribution, I want to remember Rob for another significant aspect of his scholarship. More specifically, I want to remember Rob as an inspirational accounting educator – as someone who cared deeply about his students, his subject and his profession.

Environmental and Social Accounting Practices, and Financial Performance of Cement Companies: Empirical Evidence from Nigeria

Engaging in environmental and social activities and disclosing same in the annual financial or sustainability report by business entities has been controversial for over three decades among stakeholders across different industries. Therefore, the objective in the research was to test the empirical nexus of social investment cost (SIC) and environmental protection cost (EPC) in relation to financial performance of quoted cement companies in Nigeria. Financial performance was further denominated into sales turnover (ST) and market value of firms (MVF) to respectively develop two hypotheses in their alternative forms. While the researchers adopted ex poste facto research design, secondary data were obtained from relevant annual financial reports and database of the Nigerian stock exchange for 2009-2017. Descriptive statistics were utilized for data presentation before estimating the test result by adopting multivariate regression model. However, the test result for H1 indicated significant P-value and F-value at 5% level of significance. In addition to accepting H1, positive Coefficients by SIC, EPC, and control variable (total assets-TA) demonstrated a strong adjusted R-square of 65.2483% association with ST, although, the coefficient for intercept was negative. Similarly, the test result for H2 also indicated significant P-value and F-value at 5% level of significance. In addition to accepting H2, positive coefficients of intercept, EPC, and the control variable, market capitalization (MCAP) of cement companies in Nigeria cumulatively contributed a weak adjusted R-square of 25.213% to MVF. However, the coefficient for SIC was negative. Besides observing low level and inconsistent environmental and social accounting practices (ESAP) among cement companies in Nigeria, the researchers concluded that such insignificant level of ESAP by such companies influenced their financial performance. Hence, the researchers recommended cement companies to adopt ethical approach towards expanding investment in ESAP. Keyword s: Environmental and Social Accounting Practices, Corporate Social Responsibility Disclosures, Sustainability Reporting, Financial Performance, Accounting Measure of Financial Performance, Capital Market measure of Financial Performance DOI: 10.7176/EJBM/12-20-07 Publication date: July 31 st 2020

A Triple of Corporate Governance, Social Responsibility and Earnings Management

The research aims to explore the links among corporate governance, corporate social responsibility, and earnings management, considering vital roles of each component in Vietnam. There were 500 questionnaires provided to the targeted enterprises, where there were 150 enterprises in Ho Chi Minh Stock Exchange, 150 enterprises in Hanoi Stock Exchange, and 200 enterprises in the unlisted public company market. Of the distributed questionnaires, only 289 replies offered needed information for analyses. The data derived from these firms was based on their annual or sustainability statements that were retrieved from the websites. This research used a six-year rolling window to calculate earnings management. To compute that variable, lagged year information was included, so the data from 2011 to 2017 was needed to collect. The empirical results show that corporate governance mechanism is a significant moderation in the positive link between good corporate social responsibility and earnings management. Furthermore, corporate social responsibility and earnings management also play mediating roles in the associations among corporate governance, corporate social responsibility, and earnings management. This project recommends that corporate governance mechanism is an essential driver of the managerial behaviors in social responsibility and ethical accounting practices, which are in turn mediators in the joint research model.