Autore: M. Patten, Dennis
Titolo: Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community
Periodico: Financial reporting
Anno: 2013 - Fascicolo: 2 - Pagina iniziale: 9 - Pagina finale: 26

In 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.


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SICI: 2036-671X(2013)2<9:LFTTWA>2.0.ZU;2-J
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49052&Tipo=Articolo PDF

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