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Social and Behavioral Sciences
Social and environmental accounting; social and environmental reporting
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Full-Text Articles in Accounting
Content Analysis Of Social, Environmental Reporting: What Is New?, J. Guthrie, Indra Abeysekera
Content Analysis Of Social, Environmental Reporting: What Is New?, J. Guthrie, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Purpose: The aim of this paper is to review the use of content analysis as a research method in understanding SEA and to examine current contemporary foci of this research tradition. Further, several research method issues relating to the use of content analysis are examined. Methodology: Contemporary focus and research issues are analyzed to provide some future directions for scholars in the field of SEA, by categorizing work in the SEA, social environmental reporting (SER) and intellectual capital reporting (ICR) literature, according to the following: normative literature/theory/commentaries; focus of empirical investigation; quality SER research; combined research methodologies; content analysis method …