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Imagining the future of Social and Environmental Accounting Research for Pacific Small Island Developing States

Finau, G ORCID: 0000-0001-5708-8654 2020 , 'Imagining the future of Social and Environmental Accounting Research for Pacific Small Island Developing States' , Social and Environmental Accountability Journal, vol. 40, no. 1 , pp. 42-52 , doi: 10.1080/0969160X.2020.1719171.

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Abstract

In this paper, I contribute to the conversation of imagining the future of Social and Environmental Accounting (SEA) research for Pacific Small Island Developing States (PSIDS). I focus on PSIDS as this region is arguably the most disadvantaged region given its low economic base, geographic isolation and environmental precarity. Initially, I conduct a literature review of accounting-related papers based on PSIDS and provide some suggestions for a research agenda of SEA for PSIDS. The literature review highlights that SEA research in the Pacific is an under-researched area and the few studies on SEA in the Pacific have largely been based on Fiji. For many countries in the Pacific, there is a vacuum of academic literature, however, there is a need to better understand the role of SEA in assisting these island nations address pertinent social and environmental issues, and no issue is as important as climate change. I make some inter-related suggestions for the future of SEA research for PSIDS. These suggestions emphasise the production of knowledge that draws on a diversity of perspectives from other disciplines and focuses on developing solutions based on the context of PSIDS and the lived realities of Pacific Island peoples.

Item Type: Article
Authors/Creators:Finau, G
Keywords: social and environmental accounting research, Pacific Small Island Developing States
Journal or Publication Title: Social and Environmental Accountability Journal
Publisher: Taylor & Francis
ISSN: 0969-160X
DOI / ID Number: 10.1080/0969160X.2020.1719171
Copyright Information:

Copyright 2020 Centre for Social and Environmental Accounting Research

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