The aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area.
Bibliographical noteNOTICE: this is the author’s version of a work that was accepted for publication in Accounting forum. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Belal, AR, Cooper, SM & Roberts, RW, 'Vulnerable and exploitable: the need for accountability and transparency in emerging and less developed economies' Accounting forum, vol. 37, no. 2 (2013) DOI http://dx.doi.org/10.1016/j.accfor.2013.04.001
- emerging economies
- less developed economies
- social and environmental accounting