Analysis of environmental accounting research theories - doi: 10.4025/enfoque.v29i1.10359

Authors

  • José Paulo Cosenza UERJ Author
  • Eurídice Mamede UFRJ-COPPE Author
  • Luiz da Costa Laurencel UERJ Author

DOI:

https://doi.org/10.4025/enfoque.v29i1.10359

Keywords:

Accounting theory, Social and environmental accounting, Research paradigms, Critical theory

Abstract

This paper presents the major conceptual positions for Social and Environmental Accounting while analyzing their strengths and limitations with respect to the consolidation of social and environmental accounting theory. In order to do this, a review of the relevant literature was carried out tht tried to establish a taxonomy of related accounting literature and comments regarding the opportunities for developing alternative lines of research to the mainstream. The study shows that theoretical pluralism occurs in this field and concludes that there are other theoretical approaches capable of challenging the existing mainstream assumptions. Although accounting orthodoxy is based upon functionalist paradigms, there are alternative options that may be used to explain the social and environmental phenomena within accounting theory

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Author Biography

  • José Paulo Cosenza, UERJ
    Doutor em Contabilidade e Finanças pela Universidade de Zaragoza, Espanha Chefe do Departamento de Ciências Contábeis da FAF-UERJ

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Published

2010-08-10

Issue

Vol. 29 No. 1 (2010)

Section

Original Articles

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How to Cite

Analysis of environmental accounting research theories - doi: 10.4025/enfoque.v29i1.10359. (2010). Enfoque: Reflexão Contábil, 29(1), 18-38. https://doi.org/10.4025/enfoque.v29i1.10359