Issues in Social and Environmental Accounting
International Centre for Social and Environmental Accounting
Research and Development (ICSEARD)
About ICSEARD
To house ideas to research international companies from the dimension of social and environment performance and publish research activities on social and environmental accounting, new institution named International Center for Social and Environmental Accounting Research and Development (ICSEARD) has been set up since 2006 in Faculty of Economics of Sebelas Maret University. One of the important objectives of the center is to disseminate the research and development of social and environmental accounting. There are some important activities in the center: Research, Rating activities, Training and Publication.
Research:
International Center for Social and Environmental Accounting Research and Development conducts research activities including the topics on Corporate Social Responsibility in general, corporate governance, social and environmental accounting from financial and management accounting perspective.
Rating:
International Center for Social and Environmental Accounting Research and Development (ICSEARD) also conducts rating activities to rate the Indonesian companies’ performance from social and environmental perspective.
Training:
International Center for Social and Environmental Accounting Research and Development (ICSEARD) provides training services to companies and public sector. These training activities
including: how to implement Corporate Social Responsibility, the impact of Corporate Social Responsibility on the financial performance.
Publication:
One of publication activities of the center is to publish an international journal named: Issues in Social and Environmental Accounting (ISEA). Social and environmental issues in general and accounting in specific are not only local problems but they have embraced countries all over the world (global commons). That is why the new journal, to be exploring the practice and
theory of social and environmental accounting from both financial and management accounting perspective, should involve international scholars (from all over the world) having the same concern on those matters. International Center for Social and Environmental Accounting Research and Development also publish working paper on the Social and Environmental Accounting and other topics on the website.
Issues in Social and Environmental Accounting
Vision and Aim of the Journal
Issues In Social and Environmental Accounting (Issues in SEA or ISEA) is an international and refereed journal published quarterly (starting 2013) for hardcopy by International Center for Social and Environmental Accounting Research and Development (ICSEARD). ISEA 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 raise issues of the social and environmental accounting from many perspectives of accounting field and of other fields that impact directly and directly on accounting field. The journal publishes empirical, theoretical, and review papers as well as book review
Subject Coverage
Topics include but are not limited to :
1. Environmental accounting
2. Social accounting
3. Ethical issues in accounting and financial reporting
4. Corporate governance and accountability
5. Accounting for the Costs and Benefits of CSR-related Activities
6. Accounting and Disclosure of Environmental Liabilities
7. Corporate Environmental Strategy
8. Corporate Social Performance
9. Corporate social responsibility and management control
10. Corporate social responsiveness
11. Triple bottom line performance
12. Sustainability issues
13. Transparency issues
14. Accountability isues
Issues in Social and Environmental Accounting is Indexed by :
• Google Scholar
• Cabell's Directory of Publishing Opportunities
• EBSCO
• Copernicus
• ERA/Australian Business Dean Council (ABDC)
• NSD Norway: Scientific journals, series and publishers
• Crossref
• DOAJ
ISEA is currently also under the review of Scopus and ISI index
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Editorial Team
Editor in Chief
1. Professor. Hasan Fauzi, Ph.D., CSRS., CSRA. Universiti Tenologi MARA (UiTM)
Associate Editors
1. Professor. Kabiru Isa Dandago, Ph.D., Bayero University, Nigeria
2. Professor. Mostaq M. Hussain, Ph.D., University of New Burswick, Canada
3. Associate Professor Dr. Halil Paino, Universiti Tenologi MARA (UiTM)
4. Dr. Muhammad Nazmul, Universiti Tenologi MARA (UiTM)
Editorial Advisory Board
1. Professor David Crowther, Ph.D., De Monfort University, United Kingdom
2. Professor Rob Gray, Ph.D., St. Andrews University, Scotland, United Kingdom
3. Professor Achmad Syakrosa, Ph.D., CA., University of Indonesia, Indonesia
4. Professor Carol Adams, Ph.D., La Trobe University, Australia
5. Professor Alistair Brown, Ph.D., University of Curtin, Australia
6. Professor James Guthrie, Ph.D., The University of Sydney, Australia
7. Professor Judy Brown, Ph.D., Victoria University of Willington, New Zealand
8. Professor Katsuhiko Kokubu, Ph.D., Kobe University, Japan
9. Professor Pamela Kent, Ph.D., Bond University, Australia
10. Professor Stewart Lawrence, Ph.D., University of Waikato, New Zealand
11. Professor Edward Freeman, Ph.D., University of Virginia, United States
12. Professor Kamil M. Idris, Ph.D., Universiti Utara, Malaysia
13. Professor Carol Tilt, Ph.D., University of South Australia, Australia
14. Professor Abdul A. Rasheed, Ph.D., University of Texas at Arlington, United States
15. Professor Garry O’Donovan, Ph.D., University of Tasmania, Australia
16. Professor Stefan Schaltegger, Ph.D., University of Lueneburg, Germany
17. Professor Robin Roberts, Ph.D., University of Central Florida, United States
18. Professor Tjiptohadi Sawarjuwono, Ph.D., University of Airlangga, Indonesia
19. Professor Swagata Sen, Ph.D., University of Calcutta, India
20. Professor Pamela Stapleton, Ph.D., University of Manchester, United Kingdom
21. Professor Goran Svensson, Ph.D., Oslo School of Management, Norway
22. Professor Lois Mahoney, Ph.D., Eastern Michigan University, United States
23. Professor Lee Parker, Ph.D., RMIT University, Australia
24. Professor GÜlar Aras, Ph.D., Yıldız Technical University, Turkey
25. Professor Martin Freedman, Ph.D., Towson University, United States
26. Professor Nik Ahmad Nik Nazli, Ph.D., International Islamic University, Malaysia
27. Professor Den Paten, Ph.D., Illonois State University, United States
28. Professor Carlos Larrinaga-González, Burgos University, Spain
29. Professor Mustaffa M. Zain., Ph.D., UiTM, Malaysia
30. Professor Eko Ganis, Ph.D., University of Brawijaya, Indonesia
31. Professor Masudul Alam Choudhury, Ph.D., Sultan Qaboos University, Oman
32. Professor Unti Ludigdo, Ph.D., CA., University of Brawijaya, Indonesia
33. Professor Kıymet Çalıyurt, Ph.D., Trakya University, Turkey
34. Professor Rémi Jardat., Ph.D., Ecole Superieure de Commerce et de Marketing, France
35. Professor Djoko Suharjanto, PhD., CA., Sebelas Maret University, Indonesia
36. Professor Jennifer C. Chen, Ph.D., Brigham Young University, Hawai, United States
37. Professor Alan Murray, Ph.D., Sheffield University, United Kingdom
38. Professor Bryan Husted, Ph.D., ITESM/Instituto de Empresa, Mexico
39. Professor Marc Orlitzky, University of South Australia, Australia
40. Associate Prof. Hussain A. Al-Khadash, Ph.D., Hashemite University, Jordan
41. Associate Prof. Corina Joseph, Ph.D., Universiti Teknologi MARA (UiTM) Sarawak, Malaysia
42. Associate Prof. Vanessa Magness, Ph.D., Ryerson University, Toronto, Canada
43. Associate Prof. Petia Koleva, Ph.D., University of Nantes, France
44. Associate Prof. Selvam D., Ph.D., VIT University, India
45. Associate Prof. Faizah Darus, Ph.D., Universiti Teknologi Mara (UiTM), Malaysia
46. Associate Prof. Azhar Abdul Rahman, Ph.D., Universiti Utara Malaysia, Malaysia
47. Associate Prof. Azlan Amran, Ph.D., Universiti Sain Malaysia, Malaysia
48. Associate Prof. Haslinda Yusoff, Ph.D., Universiti Teknologi Mara, Malaysia
49. Associate Prof. Sheikh Mohammed Rafiul Huque, Ph.D., Jahangirnagar University, Bangladesh
50. Associate Prof. Caroline Dale Ditlev-Simonsen, Ph.D., BI Norwegian Business School, Norway
51. Associate Prof. Roshima Said, Ph.D., UiTM Kedah, Malaysia
52. Associate Prof. M. Azizul Islam, Ph.D., School of Accountancy Queensland University of Technology, Australia
53. M. Agung Prabowo, Ph.D., CA., Sebelas Maret University, Indonesia
54. Christine Maria Jasch, Ph.D., The Institute for Environmental Management and Economics, Austria
55. Evangeline Elijido-Ten, Ph.D., Swinburne University of Technology, Australia
56. Ataur Belal, Ph.D., Ashton University, United Kingdom
57. Georgios Georgakopoulos, Ph.D., University of Amsterdam, Netherlands
58. Deborah Savage, Ph.D., EMA Research & Information Center (EMARIC), United States
59. Mahmood A. Momin, Ph.D., Auckland University of Technology, New Zealand
60. Matias Laine, Ph.D., University of Tampere, Finland
61. Ralph Paliam, Ph.D., American University of Kuwait, Safat, Kuwait
62. Dewi Fitriasari, Ph.D., Bina Nusantara International University, Indonesia
63. Sylvia Veronica Nalurita Purnama Siregar, Ph.D.,CA., University of Indonesia, Indonesia
64. Juniati Gunawan, PhD., CSRS, Trisakti University, Indonesia
65. Dwi Martani, PhD., CA., University of Indonesia, Indonesia
66. Murniati Mukhlisin, Ph.D., University of Essex, United Kingdom
67. Mehran Nejati, Ph.D, Universiti Sains Malaysia (USM), Malaysia
68. Shahla Seifi, Research Institute, Institute of Standards and Industrial Research of Iran, Iran, Islamic Republic of
69. Prof. Dr. Razana Juhaida Johari, Universiti Teknologi MARA (UiTM)
70. Dr. Suria Majdi (University Teknologi MARA (UiTM)
Editorial Policies
• Focus and Scope
• Section Policies
• Peer Review Process
• Publication Frequency
• Open Access Policy
• ISEA's Publication Ethics and Malpractice Statement
• Article Processing Charge
• Article Licences
Focus and Scope
ISSUES IN SOCIAL AND ENVIRONMENTAL ACCOUNTING (Issues in SEA or ISEA) 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 raise issues of the social and environmental accounting from many perspectives of accounting field and other fields that impact directly and directly on accounting field. the journal publishes empirical, theoretical, and review papers as well as book review.
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
• Sustainability issues
• Transparency issues
• Accountability isues
Section Policies
Articles
| ✅Open Submissions | ✅Indexed | ✅Peer Reviewed |
Peer Review Process
All articles submitted by potential contributors from all over the world to the editor-in-Chief are administered by editors. The papers firstly are pre-evaluated by editors for the mission and aim of journal and the potential plagiarism problem using by the Turnitin Software. The editors assign the referees (at least two referees) to review the eligible papers for next steps. The papers are reviewed by at least two reviewers using the double-blind review process. From the result of peer-reviewing process, the papers could be categorized as accepted for publication, accepted with minor revision, accepted with major revision, or rejected for publication. Based on the reviewers' recommendations, Editor in-Chief (EIC) will make decision the papers.
Archives
2007
Volume 1, No.1, 2007
Available online since 2016
Volume 1, No.2, 2007
Available online since 2016
2008
Volume 2, No.1, 2008
Volume 2, No.2, 2008
Available online since 2016
2009
Volume 3, No.1, 2009
Available online since 2016
Volume 3, No.2, 2009
Available online since 2016
2010
Volume 4, No.1, 2010
Available online since 2016
Volume 4, No.2, 2010
Available online since 2016
2011
Volume 5, No.1, 2011
Available online since 2016
Volume 5, No.2, 2011
Available online since 2016
2012
Volume 6, No.1, 2012
Available online since 2016
Volume 6, No.2, 2012
Available online since 2016
2013
Volume 7, No.1, 2013
Available online since 2016
Volume 7, No.2, 2013
Available online since 2016
Volume 7, No.3, 2013
Volume 7, No.4, 2013
Available online since 2016
2014
Volume 8, No.1, 2014
Available online since 2016
Volume 8, No.2, 2014
Available online since 2016
Volume 8, No.3, 2014
Available online since 2016
Volume 8, No.4, 2014
Available online since 2016
2015
Volume 9, No.1, 2015
Available online since 2016
Volume 9, No.2, 2015
Available online since 2016
Volume 9, No.3, 2015
Available online since 2016
Volume 9, No.4, 2015
Available online since 2016
2016
Volume 10, No.1, 2016
Available online since 2016
Volume 1, No.1, 2007
Available online since 2016
Table of Contents
Articles
Extended Performance Reporting: Evaluating Corporate Social Responsibility And Intellectual Capital Management
James Guthrie, Suresh Cuganesan, Leanne Ward
Current Debates in Corporate Social Responsibility: An Agenda for Research
David Crowther, Esther Ortiz Martinez
The Equator Principles, Project Finance and the Challenge of Social and Environmental Responsibility
Jane Andrew
Legitimacy in Green: Pollution vs. Profit in Canadian Oil Refineries
Vanessa Magness
Issues in Corporate Social and Environmental Reporting Research: An Overview
Manuel Castelo Branco, Lúcia Lima Rodrigues
Corporate Environmental Reporting on the Web – An Exploratory Study of Chinese Listed Companies
Tianxi Zhang, Simon S. Gao, Jane J. Zhang
Accounting In Malaysia In The Post-New Economic Policy (NEP) Era
Azham Md. Ali
The Link between Corporate Social Performance and Financial Performance: Evidence from Indonesian Companies
Hasan Fauzi, Lois S. Mahoney, Azhar Abdul Rahman
Volume 1, No.2, 2007
Available online since 2016
Table of Contents
Articles
Taking a Long View on What We Now Know About Social and Environmental Accountability and Reporting
Rob Gray
Towards an Ethical Framework Grounded in Everyday Business Life
Gabriel Donleavy
A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Abstract Development
Murugesh Arunachalam, Stewart Lawrence, Martin Kelly, Joanne Locke
Corporate Social Responsibility and UK Retailers
Peter Jones, Martin Wynn, Daphne Comfort, David Hillier
A New Perspective on Relationship between Corporate Governance and Auditing
Ryuuichiro Kurihama
The Opinions of European Companies on Corporate Social Responsibility and Its Relation to Innovation
M. Victoria López-Pérez, Mª Carmen Perez-Lopez, Lazaro Rodriguez-Ariza
Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter
Tobias Viere, Stefan Schaltegger, Jan von Enden
On The Effectiveness of Social and Environmental Accounting
Marc Orlitzky, Glen Whelan
Institutional Ownership and Corporate Social Performance: Empirical Evidence from Indonesian Companies
Hasan Fauzi, Lois Mahoney, Azhar Abdul Rahman
Volume 2, No.1, 2008
Table of Contents
Articles
Evaluating Sustainability: a Need for Standards
Güler Aras, David Crowther
The Case For Reporting Pro-Active Environmental Initiatives: A Malaysian Experiment On Stakeholder Influence Strategies
Evangeline Elijido-Ten
The Impact of a Change in Regulation on Environmental Disclosure: SAB92 and the US Chemical Industry
Kathryn Bewley, Vanessa Magness
The Extent of Membership Representation and Non-Representation on the IASB
Alistair Brown
Corporate Social Performance, Financial Performance for Firms that Restate Earnings
Lois Mahoney, William LaGore, Joseph A. Scazzero
The Role of Control System in Increasing Corporate social Performance: The Use of Levers of Control
Hasan Fauzi, Azhar Abdul Rahman
Research Note Sustainable Management: An Accounting Issue?
Göran Svensson
Volume 2, No.2, 2008
Available online since 2016
Table of Contents
Articles
Further Thoughts on Mega-Accounting and the Need for Standards
M. R. Mathews
Corporate Social Responsibility Issues in Media Releases: A Stakeholder Analysis of Australian Banks
Christopher J. Reinig, Carol A. Tilt
Social and Environmental Disclosure in the Annual Reports of Jordanian Companies
Ku Nor Izah Ku Ismail, Abdul Hadi Ibrahim
Corporate Environmental Disclosures on the Internet: an Empirical Analysis of Indian Companies
P. Malarvizhi, Sangeeta Yadav
Volume 3, No.1, 2009
Available online since 2016
Table of Contents
Articles
Internet Financial and Environmental Disclosures by Malaysian Companies
Ali Saleh Alarussi, Mustafa Mohd Hanefah, Mohamad Hisyam Selamat
Varying the Quality of Business Communication Caused by Compliance of Different Accounting Rules
Agus Setyadi, Rusmin Rusmin, Greg Tower, Alistair M. Brown
The Relationship of CSR and Financial Performance: New Evidence from Indonesian Companies
Hasan Fauzi, Kamil M. Idris
An Urgent Need for Ethics Education for Accountants
Desti Kannaiah, N. S. Kumar
Volume 3, No.2, 2009
Available online since 2016
Table of Contents
Articles
Social and Environmental Determinants of Risk and Uncertainties Reporting
Camelia Iuliana LUNGU, Chiraţa CARAIANI, Cornelia DASCĂLU, Gina Raluca GUŞE
The Performance Implications of Fit among Environment, Strategy, Structure, Control System and Social Performance
Hasan Fauzi, Kamil M. Idris
Accounting, Transparency and “Translation”: The Case of HUMANITARIAN Cross Cultural Governance
Rémi Jardat
Sustainability Disclosure among Malaysian Shari‟ah-Compliant listed Companies: Web Reporting
Rapiah Mohammed, Kasumalinda Alwi, Che Zuriana Muhammad Jamil
Volume 4, No.1, 2010
Available online since 2016
Table of Contents
Articles
An Overview of Corporate Social and Environmental Reporting (CSER) in Developing Countries
Mohammad Badrul Haider
Corporate Social Reporting: A Preliminary Study of Bank Islam Malaysia Berhad (BIMB)
Azhar Abdul Rahman, Mohd Farid Asraf, Fathiyyah Abu Bakar
The Effect of Contextual Variables in the Relationship between CSR and CFP: Evidence from Indonesian Companies
Hasan Fauzi, Kamil M. Idris
Can Audit Prevent Fraudulent Financial Reporting Practices? Study of Some Motivational Factors in Two Atlantic Canadian Entities
Mostaq M. Hussain, Patricia Kennedy, Victoria Kierstead
Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia
Lindrianasari Lindrianasari, R. Weddie Adriyanto
Volume 4, No.2, 2010
Available online since 2016
Table of Contents
Articles
Environmental Management Accounting (EMA) Case Studies in Honduras –an Integrated UNIDO Project
Christine Jasch, Daniel Ayres, Ludovic Bernaudat
The Impact of Management on CSR
Hasan Fauzi, Kamil M. Idris
The Quantity and Quality of Environmental Reporting in Annual Report of Public Listed Companies in Malaysia
Sharifah Buniamin
Historical Account of Key Words in Non-Financial Report Titles (A review of FT 500 corporations from 1989 to 2007)
Caroline D Ditlev-Simonsen
Identity, Variety and Destiny in Accounting Education for a Social—Environmental and Liberal Arts Tradition
Ralph Palliam
Volume 10, No.1, 2016
Available online since 2016
Table of Contents
Articles
An International Comparison of Corporate Social Responsibility
Victoria E. Fisher, Lois S. Mahoney, Joseph A. Scazzero
Social Compliance Accounting A Book Review
Dewi Fitriasari
Volume 10, No.4, 2016
Available online since 2016
Table of Contents
Articles
Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee
Saeed Rabea Baatwah, Norsiah Ahmad, Zalailah Salleh
