<b>Analysis of environmental accounting research theories</b> - doi: 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 theoryDownloads
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Published
2010-08-10
How to Cite
Cosenza, J. P., Mamede, E., & Laurencel, L. da C. (2010). <b>Analysis of environmental accounting research theories</b> - doi: 10.4025/enfoque.v29i1.10359. Enfoque: Reflexão Contábil, 29(1), 18-38. https://doi.org/10.4025/enfoque.v29i1.10359
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Section
Original Articles
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