Social and Environmental
Accountability Journal

Journal of the Centre for Social and Environmental Accounting Research (CSEAR)

Aims and scope

Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty.

SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.

"SEAJ is unique in the social and environmental accounting literature. From emerging issues, to policy engagement, to cutting edge ideas, it leads the way…for research and practice engagement in the latest social and environmental developments, SEAJ is the journal."
Professor Lee D. Parker

RMIT University, Australia and Glasgow University, Scotland

Editor - Accounting, Auditing and Accountability Journal

Joint Editors

General enquiries about the Journal should be sent to
seaj@st-andrews.ac.uk


CSEAR Council Member - Michelle Rodrigue, Professor of Accounting, Université Laval, Quebec, Canada
Professor Michelle Rodrigue
School of Accounting, Université Laval Québec, Canada


CSEAR Council Member - Colin Dey, Senior Lecturer, Stirling University, UK
Dr Colin Dey
Senior Lecturer, Stirling University, UK


Recent Articles

2022-06-23 | Vol: 42 | Issue: 1-2 | Pages: 1-10
Ian Thomson

Engaging with the IPCC on Climate Finance: A Call to Action and Platform for Social and Environmental Accounting Scholars

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2022-04-27 | Vol: 42 | Issue: 1-2 | Pages: 11-17
Matthew Brander

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

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2021-12-16 | Vol: 42 | Issue: 1-2 | Pages: 18-37
Bastien David

Climate Reporting Related to the TCFD Framework: An Exploration of the Air Transport Sector

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2022-04-22 | Vol: 42 | Issue: 1-2 | Pages: 38-62
Raeni Raeni

Mobilising Islamic Funds for Climate Actions: From Transparency to Traceability

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Call for papers
Social and Environmental Accountability Journal

Finding our Voices – Exploring Diversity, Inclusion and Accounting by the Marginalised and Managed Diverse

Deadline for submissions: 30 November 2022

Finding our Voices – Exploring Diversity, Inclusion and Accounting by the Marginalised and Managed Diverse

Social and Environmental Accountability Journal (SEAJ) invites submissions for a themed issue on “Finding our Voices – Exploring Diversity, Inclusion and Accounting by the Marginalised and Managed Diverse” to be published in 2024 (online publication available for early acceptance). This themed issue offers SEA scholars an exciting opportunity to present related research within this dedicated forum. We encourage diverse forms of policy-oriented articles, scholarly output, short pieces, commentaries, literature reviews, polemics, essays and reviews, and we welcome submissions that take a range of theoretical, methodological and empirical approaches including theoretical articles, case studies, experimental, archival, qualitative, and opinion pieces.

Egan (2021) highlights a range of research opportunities for SEA scholars, focused on exploring recent developments in organisational diversity and inclusion (D&I) practices, and in considering the complex potentials for accounting, accountants, and the accounting profession. Accounting makes assertions about what is important (and by implication, what is not). It places value on some (and so dismisses the value of others). Despite these limitations, accounting is understood to play a critical role in societal decision-making processes, and so has important political and economic consequences (Gallhofer & Haslam, 1991). We might ask, therefore, how accounting initiatives focused on D&I are developed to respond to the needs of the marginalised and managed diverse. Is effective accountability provided? Do accounting technologies contribute to empowerment and emancipation, or rather to disempowerment and marginalisation of the managed diverse? Whose voices are represented, and how do evolving approaches to reporting, through social media, contribute to improving stakeholder engagement?

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Special Issue Editor(s)

Matthew Egan, University of Sydney
matthew.egan@sydney.edu.au

Nicholas McGuigan, Monash University
nicholas.mcguigan@monash.edu

Lisa Powell, Monash University
lisa.powell@monash.edu

Barbara Voss, University of Canberra
barbara.voss@canberra.edu.au

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Instructions for Authors

Book & Article reviews

SEAJ has a lively reviews section, which provides an important forum for academic discussion. We publish article reviews, book reviews and thematic reviews. Thematic reviews generally cover 3 or 4 recent papers on a similar topic. Our reviews section includes recent articles, books and themes that may be typical to SEAJ readership, but we also hope to introduce readers to articles, books and themes that may be novel to them. We accept proposals for reviews from authors at any stage of their career.

 

The Reviews Team

Mercy Denedo
Durham University, UK
Nicolas Garcia-Torea
Universidad de Burgos, Spain
Matthew Scobie
Canterbury University, New Zealand

Find out more about the reviews on the aims and scope page.

Book reviews

Published Online: 29 June 2021
Olga Cam

Intrinsic Capability: Implementing Intrinsic Sustainable Development For An Ecological Civilisation

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Article reviews

Published Online: 30 Mar 2022
Zaheda Daruwala

Fossil Fuel Reserves and Resources Reporting and Unburnable Carbon: Investigating Conflicting Accounts

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The latest SEAJ
Special Issue
Social and Environmental Accountability Journal, Volume 42, Issue 1-2 (2022)

Accounting and Climate Finance: Engaging with the Intergovernmental Panel on Climate Change

Guest Editors:Robert Charnock & Ian Thomson

The Intergovernmental Panel on Climate Change (IPCC) has entered a new era, with insights from the social sciences now seen as critical to informing global policymaking decisions on the climate crisis. Previously, economists dominated the social science contribution through their proactive engagement with climate related intergovernmental bodies such as the IPCC. While this dominance has been criticised by academics from other disciplines, arguably they were somewhat complicit by their silence or assumptions that they would be sought out for input. It is worth noting that the IPCC does not commission research, but rather derives all its findings from existing scientific publications. However, the IPCC scientists need to know where to look for this work and for the content of these publications to be easily assimilated into their interdisciplinary deliberative processes.

List of Articles

Mobilising Islamic Funds for Climate Actions: From Transparency to Traceability
Authors:Raeni Raeni, Ian Thomson & Anne-Christine Frandsen
Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 3
Authors:Nicolas Garcia-Torea, Sophie Giordano-Spring, Carlos Larrinaga & Géraldine Rivière-Giordano

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Kylie Kingston
Reg Mathews Memorial Prize

Social and Environmental Accountability Journal

About the Prize

The Reg Mathews Memorial Prize is an annual award for the paper considered to have made the most significant contribution towards the social and environmental accounting literature published in Social and Environmental Accountability Journal ( SEAJ). The paper is selected by the Editorial Board of SEAJ and is named in memory of Professor Reg Mathews, a leading figure in the development of social and environmental accounting. The award was established in 2013, and first awarded for papers published in 2012.

Professor Reg Mathews

Professor Reg Mathews was one of social accounting’s earliest and most influential pioneers. An academic for most of his life, he was a prolific author and an exceptionally generous colleague. His influence on the emerging field of social accounting was manifest equally in his tireless support of new academics and in his important papers on such matters as education, approaches to practice and state-of-the-art reviews of the subject. He was the founding joint editor of Social Accounting Monitor, which paved the way for the international CSEAR community and which developed over time into what we now know as Social and Environmental Accountability Journal.

The CSEAR community honoured Reg with a Festchrift entitled Social Accounting, Mega Accounting and Beyond in 2007 and it is entirely fitting that his inestimable contribution be remembered in this annual prize. Reg passed away in 2012 after a long illness.

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