Issues in Social and Environmental Accounting

Subject Coverage

Topics include but are not limited to:

  • Environmental accounting
  • Social accounting
  • Ethical issues in accounting and financial reporting
  • Corporate governance and accountability
  • Accounting for the Costs and Benefits of CSR-related Activities
  • Accounting and Disclosure of Environmental Liabilities
  • Corporate Environmental Strategy
  • Corporate Social Performance
  • Corporate social responsibility and management control
  • Corporate social responsiveness
  • Triple bottom line performance

Issues In Social and Environmental Accounting (Issues in SEA) is an international journal published quarterly. Issues in SEA is networking and dissemination means of practices and theory of social and environmental accounting by people concerned with that field. In the journal, prospective authors can view the company's social and environmental performance from management or financial accounting perspective. The parties involved in this journal are scholars from so many countries, including: Indonesia, USA, Canada, UK, Mexico, Australia, New Zealand, Belgium, Ireland, Korea, Jordan, Mexico, Hong Kong, China, Austria, Malaysia, Japan, and India.

Problems of social and environmental in general and in accounting context in specific are not only local problem, but they have also embraced all over the world. It is necessary for us to share and cooperate to make better the corporate financial, social and environmental performance reflecting the three Ps: profit, people, and Planet. We highly hope you, as one of people who are very concerned with the dissemination of that field, can share to achieve this goal.

Issues in SEA is a peer-reviewed or refereed journal.  All articles submitted by potential contributors from all over the world to the center (Indonesian Centre for Social and Environmental Accounting Research and Development (ICSEARD)) are administered by editors. They are then evaluated using the blind review method. From the result of peer-reviewing process the articles could be categorised as accepted for publication, accepted with minor revision, accepted with major revision, or rejected for publication. The Centre then produces the refereed articles by editorial boards and approved by editors advisors in form of the internationally accepted journal.

Journal Homepage Image

Vol 2 (2023): Special Issue-2 for "Sustainable Transformative Performance: Governance and Accountability Imperatives"

Special Issue-2 for "Sustainable Transformative Performance: Governance and Accountability Imperatives"

Table of Contents


Coverpage of the Special Issue and Table of Content PDF
Journal Editor 1-2
The explanatory value of intrinsic equity valuation models for share price variations: A survey of recent approaches PDF
Ronald Nhleko, Daniel P Schutte 3-24
Exploring the Effects of Foreign Direct Investments on South Africa Economic Growth PDF
Meshel Muzuva, Rishi Balkaran, Veena Parboo Rawjee 25-37
The Role of Environmental Disclosures in Enhancing Firm Value: Evidence from Listed Manufacturing Firms PDF
Nolwando Lawrence Mgilane, Haruna Maama, Ferina Marimuthu 38-50
The effect of corporate social responsibility, firm size, dividend policy and liquidity on firm value: Evidence from manufacturing companies in Indonesia. International Journal of Innovation, Creativity and Change, PDF
Okeke-Uzodike, O. E., Ngo-Henha, P. E., Kanyumba, B. 51-71
Sources of Interactive Qualitative Analysis Affinity Pair Relationship Explanations During COVID-19 PDF
Sasha Padayachi 72-84
Exploring fraud mitigation strategies in South African medical scheme claims PDF
Tsholofelo Legotlo 85-94
Exploring Budget usage by Small Businesses within a South African Township PDF
Mpho Thithi, John Beneke, Natasha Robbetze 95-112
Financial Literacy Operationalization Model For Agribusiness Entrepreneurs In Zimbabwe PDF
Gumbo Lilian, Marimuthu Ferina, Vengesai Edson 113-135
From Bean Counting to Teaching: Pathways to Accounting Academia in South Africa PDF
Ramsarghey K 136-147
The Perceptions of Educators Regarding the Effectiveness of Exam Technique Workshops on Grade 12 Accounting Performance PDF
Rachel Khoza, Kgabo Masehela, Lonah Mbhalati, Kabelo Morake 148-167
Mukhodeni Muthige, John Beneke, Natasha Robbetze 168-179
A Review of Accounting, Management and Sustainability Imperatives of Sustainable Transformative Performance PDF
Haruna Maama 180-189

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Issues In Social and Environmental Accounting (ISEA) - ISSN: 1978-0591