Autore:
M. Patten, Dennis Titolo:
Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research communityPeriodico:
Financial reportingAnno:
2013 - Fascicolo:
2 - Pagina iniziale:
9 - Pagina finale:
26In this paper, I reflect on what I, as a long-time member of the social and environmentalaccounting community, see as both the positive and negative aspects ofwhat I refer to as the ‘third wave’ of corporate social responsibility (CSR) researchby more mainstream accounting researchers. I note that CSR-themed articles havebeen published in the primary mainstream journals, in waves (and a ripple), sincethe 1960s, and I review those contributions. More importantly, I attempt to assesswhat the newest wave of research adds to the body of knowledge, and how thatmight have implications for the social and environmental accounting community.
SICI: 2036-671X(2013)2<9:LFTTWA>2.0.ZU;2-J
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