Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
999883 | Critical Perspectives on Accounting | 2015 | 6 Pages |
Abstract
In this commentary, I reflect on my use of quantitative techniques to assess corporate social and environmental accounting (SEA) and disclosure. In addition to summarizing my intended agenda in that regard, I offer my reasons for relying on quantitative methods while also acknowledging issues and concerns within the body of SEA research using these techniques. Overall, I try to make the case that multiple approaches to analysis of SEA issues are necessary to truly understand, and ultimately, improve corporate disclosure, and accordingly, there is a place for quantitative investigations within the critical arena.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Dennis M. Patten,