Qian, Wei; Tilt, Carol; Belal, Ataur Rahman - In: Accounting, Auditing & Accountability Journal 34 (2021) 5, pp. 1021-1050
Purpose: The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ special issue....