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Summarizes key time phases and events that shaped critical accounting discourse, including major climate-related milestones. Compares Critical Perspectives on Accounting (CPA) and Social and Environmental Accountability Journal (SEAJ) in publication volume, issue/article distribution, inclusion/exclusion patterns, and split themes such as analysis, reports, and methodology.",{"@graph":69,"@context":127},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/sustainability-accounting-and-environmental-accounting-research-overview/179762/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/sustainability-accounting-and-environmental-accounting-research-overview/179762.png","ImageObject",300,407,{"name":92,"@type":93},"Felix Montgomery","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119,123],{"name":110,"@type":111,"acceptedAnswer":112},"What core topics are covered in the document’s environmental and sustainability accounting terminology?","Question",{"text":113,"@type":114},"It covers environmental financial accounting, environmental management accounting, material flow cost accounting, full cost accounting, and natural resource accounting under broader environmental accounting and sustainability accounting themes.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How does the document compare CPA and SEAJ in publication output?",{"text":118,"@type":114},"It contrasts issues and article counts across time windows and provides total figures, along with percentages for each journal to show shifts between 2000–2010 and 2011–2020.",{"name":120,"@type":111,"acceptedAnswer":121},"What kinds of categories or themes are used to analyze included and excluded articles?",{"text":122,"@type":114},"It groups split themes such as analysis, reports, and methodology, and separates totals for articles included versus excluded (e.g., excluded keywords or reflections/editorials).",{"name":124,"@type":111,"acceptedAnswer":125},"Does the document list specific influential publications or special editions?",{"text":126,"@type":114},"Yes. It includes author-title-year records with volume/issue and citation references, and summarizes special edition or thematic issue titles with editors and article counts.","https://schema.org",{"og:url":83,"og:type":129,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":131,"canonical":83},"index,follow",{"doc_id":133,"site_id":62},179762,1788338137,{"code":4,"msg":5,"data":136},{"doc_id":133,"user_id":137,"nickname":92,"user_avatar":138,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":139,"file_id":140,"file_url":141,"file_type":142,"file_size":143,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":46,"language":144,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":145,"faqs":146,"seo_title":147,"seo_description":67,"update_tm":134,"read_time":31,"preview_page_count":4},549768064778,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","| Ranking | 4* (4) | 3 | 2 | 1 |\n| --- | --- | --- | --- | --- |\n| Accounting Journals | 4 (2) | 21 | 34 | 27 |\n\n\n| Root Terms | Root Terms |  | Derivative Terms |  |\n| --- | --- | --- | --- | --- |\n|  | Environmental Financial Accounting |  |  |  |\n|  | Environmental Management Accounting | Physical\u003Cbr>Monetary | Material Flow Cost Accounting |  |\n|  |  |  | Cost Waste cost Prevention cost Research and Development Cost Less Tangible Cost | Product\u003Cbr>Non-product |\n|  | Full Cost Accounting |  |  |  |\n|  | Natural Resource Accounting |  |  |  |\n| Environmental\u003Cbr>Accounting | National Accounting\u003Cbr>Sustainability Accounting |  |  |  |\n\n\n| Time Phases |  | Phase 1 |  |  |  | Phase 2 |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n|  | 1990 | 1992 | 1993 | 2010 | 2014 | 2015–16 | 2020 |\n| Events | Critical Perspectiveson Accounting (CPA)\u003Cbr>founded | United Nations\u003Cbr>Framework for Climate Change (UNFCC)—Kyoto protocol concluded 1997 | Social and Environmental Accountability Journal (SEAJ) founded | BP\u003Cbr>Deepwater Horizon disaster | Flint water crisis | UNFCC—Paris\u003Cbr>agreement; SDGs adopted | Global pandemic—covid 19;\u003Cbr>COP 26 delayed until 2021 . |\n\n\n| Critical Perspectives on Accounting (CPA) | Social and Environmental Accountability Journal (SEAJ) |\n| --- | --- |\n| `to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice are ill-suited to the challenges of the modern environment and that accounting practices and corporate behaviour are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and a􀀋ect that activity.' [21] Note: accounting in bold in original. | `committed to the creation of new academic literature in the broad field of social, environmental, and sustainable development accounting, accountability, reporting, and auditing. The Journal provides a forum for a wide range of di􀀋erent forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance, and novelty.' [22]\u003Cbr>Note: new Italicized in original. |\n\n\n| Time | Issues and Articles | CPA | % of Total | SEAJ | % of Total |\n| --- | --- | --- | --- | --- | --- |\n| 2000–2020\u003Cbr>(Total) | Issues | 147 |  | 48 |  |\n|  | Articles | 966 |  | 181 |  |\n| 2011–2020 | Issues | 70 | 47.6% | 26 | 54.2% |\n|  | Articles | 443 | 45.9% | 103 | 56.9% |\n| 2000–2010 | Issues | 77 | 52.4% | 22 | 45.8% |\n|  | Articles | 523 | 54.1% | 78 | 43.1% |\n\n\n| 80\u003Cbr>70\u003Cbr>60\u003Cbr>50\u003Cbr>40\u003Cbr>30\u003Cbr>20\u003Cbr>10\u003Cbr>0 | |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | | | |  |\n\n\n|  | Total Articles | Articles Excluded Keywords | Articles Excluded—Reflections/Base Editorials | Articles\u003Cbr>Included—Split |\n| --- | --- | --- | --- | --- |\n| SEAJ | 181 | 48 | 16 | 117 |\n| Split themes |  |  |  |  |\n| Analysis |  |  |  | 63 |\n| Reports |  |  |  | 46 |\n| Methodology |  |  |  | 8 |\n\n\n|  | Author | Title | Year | Volume\u003Cbr>(Issue), page/s | Citations | Ref |\n| --- | --- | --- | --- | --- | --- | --- |\n| 1 | Tilling, M. | Some thoughts on legitimacy theory in social and environmental accounting | 2004 | 24(2), 3–7 | 195 | [23] |\n| 2 | Dillard, J,\u003Cbr>and Brown, J. | Agonistic Pluralism and Imagining CSEAR into the Future | 2012 | 32(1), 3–16 | 64 | [24] |\n| 3 | Unerman, J. and Zappettini, F. | Incorporating Materiality Considerations into Analyses of Absence from Sustainability Reporting | 2014 | 34(3), 172–186 | 50 | [25] |\n| 4 | Jamil, C., Alwi, K., and Mohamed R. | Corporate social responsibility disclosure in the annual reports of Malaysian companies: A longitudinal study | 2002 | 22(2), 5–9 | 50 | [26] |\n| 5 | Ascui, F. | A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it C","cbCaihlELm9777kT","https://ap.wps.com/l/cbCaihlELm9777kT","pdf",388279,"English","# Root concepts and terminology\n## Environmental and sustainability accounting subfields\n# Time phases and key events\n## CPA and SEAJ development timeline\n# Publication statistics and comparative analysis\n## Issues, articles, and totals\n# Thematic inclusion/exclusion patterns\n## Split themes and categories\n# Selected articles and editors\n## Author-title-year citation overview\n# Special editions and thematic issues\n## Editors and article counts","[{\"question\":\"What core topics are covered in the document’s environmental and sustainability accounting terminology?\",\"answer\":\"It covers environmental financial accounting, environmental management accounting, material flow cost accounting, full cost accounting, and natural resource accounting under broader environmental accounting and sustainability accounting themes.\"},{\"question\":\"How does the document compare CPA and SEAJ in publication output?\",\"answer\":\"It contrasts issues and article counts across time windows and provides total figures, along with percentages for each journal to show shifts between 2000–2010 and 2011–2020.\"},{\"question\":\"What kinds of categories or themes are used to analyze included and excluded articles?\",\"answer\":\"It groups split themes such as analysis, reports, and methodology, and separates totals for articles included versus excluded (e.g., excluded keywords or reflections/editorials).\"},{\"question\":\"Does the document list specific influential publications or special editions?\",\"answer\":\"Yes. It includes author-title-year records with volume/issue and citation references, and summarizes special edition or thematic issue titles with editors and article counts.\"}]","Sustainability Accounting and Environmental Accounting Research Overview | PDF"]