A framework for social and environmental accounting research
本文探讨社会与环境会计研究的最新趋势，提出一个基本分类体系，分析当前话语中的局限与可能，并考察该领域在自由民主社会空间中解释和改变社会实践的机会。
This essay explores recent trends in social and environmental accounting research (SEAR). We offer a basic SEAR typology to examine the limitations and possibilities within the current discourse. SEAR has taken a corporate approach in liberal democratic social space. Our typology examines the opportunities for SEAR to interpret and create change in social practice.