Research Repository

Highlighting some ‘blind spots’: Mapping the theoretical underpinnings of sustainability accounting and management research in Emerging and Developing Economies.

Baboukardos, Diogenis and Beddewela, Eshani and Soobaroyen, Teerooven (2021) 'Highlighting some ‘blind spots’: Mapping the theoretical underpinnings of sustainability accounting and management research in Emerging and Developing Economies.' Sustainability Accounting, Management and Policy Journal. ISSN 2040-8021 (In Press)

[img] Text
PDF_Proof SAMPJ June 2021.PDF - Accepted Version
Restricted to Repository staff only until 1 January 2100.

Download (243kB)

Abstract

Purpose The purpose of this paper is to review and reflect on the contributions of the special issue on Sustainability Accounting, Management and Policy in Emerging & Developing Economies (EDEs). Design/methodology/approach We seek to highlight some ‘blind spots’ in relation to the theoretical underpinnings of sustainability accounting and management research in the EDE context, before discussing the contributions of the accepted papers. Findings We review some of the key theoretical perspectives (stakeholder, legitimacy, political economy, and agency theories) adopted in sustainability accounting and management studies and discuss how future studies might take into account contextual insights for a better appreciation of policies and practices in EDEs. Some of the selected studies reveal the emergence of sustainability practices in EDEs and their largely instrumental or market-oriented explanatory factors while others bring to the fore the primacy of social-political factors. Research limitations/implications Whilst this paper does not provide a systematic review of the theories and evidence in the EDE context, it provides some insights on the special issue’s contributions to knowledge on sustainability accounting and management practices. Originality/value This special issue extends the burgeoning scholarship in the EDE context and provides directions and opportunities for future theoretically informed research.

Item Type: Article
Uncontrolled Keywords: Sustainability accounting, Sustainability management, Emerging and Developing Economies
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Elements
Date Deposited: 17 Jun 2021 07:33
Last Modified: 17 Jun 2021 08:15
URI: http://repository.essex.ac.uk/id/eprint/30604

Actions (login required)

View Item View Item