There Should be More Normative Research on How Social and Environmental Accounting Should be Done

نویسندگان

چکیده

I suggest that the SEA research community has not engaged significantly with Intergovernmental Panel on Climate Change because our generally does offer normative policy-focused advice how to account for climate change. This raises question ‘Why not?’. It cannot be there is no demand accounting guidance, as examples of this need abound everywhere. And it normativity ‘not academic’ other academic disciplines engage in research, notably fields economics and life cycle assessment. The may constrained by its social constructivist epistemology, focus explanatory theory which drives us towards rather than questions, training science methods direct engagement do environmental accounting. Notwithstanding challenges a pressing better practice, who develop community? Arguably, should more done.

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ژورنال

عنوان ژورنال: Social and Environmental Accountability Journal

سال: 2022

ISSN: ['0969-160X', '2156-2245']

DOI: https://doi.org/10.1080/0969160x.2022.2066554