This document provides information about the journal Issues in Social and Environmental Accounting (Issues in SEA). It lists the editors, editorial board members, and editorial advisors who are scholars from around the world. The document outlines the journal's peer-review process and subject coverage areas related to social, environmental, and ethical accounting issues. It also provides submission guidelines for authors, including requirements for manuscript structure, formatting, and references.
11.vol. 0002www.iiste.org call for paper no. 2_editorial board
1. i
ISSN: 1978-0591
Issues in Social and Environmental
Accounting
(Issues in SEA)
EDITOR IN CHIEF
Hasan Fauzi, Faculty of Economics, Sebelas Maret University, Indonesia
Carol Adams
La Trobe University, Australia
Husam Aldeen Al-Khadash
Hashemite University, Jordania
Güler Aras
Yıldız Technical University, Turkey
Amanda Ball
University of Canterbury, New Zealand
Ataur Belal
Ashton University, UK
Shawn Berman
Santa Clara University, USA
Judy Brown
Victoria University of Wellington, NZ
Alistair Brown
Curtin University of Technology, Australia
David J. Campbell
University of New Castle, UK
Jennifer C. Chen
Brigham Young University, Hawaii, USA
Charles H. Cho
Concordia University, Canada
Jong-Seo Choi
Pusan National University, Korea
David Crowther
De Montfort University, UK
Gabriel D. Donleavy
University of Macau, China
Evangeline Elijido-Ten
Swinburne University of Technology
Australia
Martin Freedman
Towson University, USA
Edward Freeman
University of Virginia, USA
Georgios Georgakopoulos
University of Limerick, Ireland
Imam Ghazali
University of Diponegoro, Indonesia
James Guthrie
The University of Sydney, Australia
Bryan Husted
ITESM/Instituto de Empresa, Mexico
Daing N. Ibrahim
Universiti Sains Malaysia, Malaysia
Kamil Md. Idris
Universiti Utara Malaysia, Malaysia
Christine Maria Jasch
The Institute for Environmental Management
and Economics, Austria
Pamela Kent
Univesity of Queensland, Australia
Katsuhiko Kokubu
Kobe University, Japan
Matias Laine
University of Tampere, Finland
Carlos Larrinaga-González
Burgos University, Spain
Stewart Lawrence
University of Waikato, New Zealand
Vanessa Magness
Ryerson University, Canada
Lois Mahoney
Eastern Michigan University, USA
Nicholas Mangos
Flinders University of South Australia, AU
Keith Maunders
University of the South Pacific, Fiji
Alan Murray
Sheffield University, UK
Nik Nazli Nik Ahmad
International Islamic University Malaysia, My
Garry O’Donovan
University of Tasmania, Australia
Marc Orlitzky
University of Redlands, USA
Lee Parker
University of South Australia,
Australia
Den Paten
Illonois State University, USA
Sophie Marquet Pondeville
University of Namur, Belgium
Azhar A. Rahman
Universiti Utara Malaysia,
Malaysia
Abdul A. Rasheed
University of Texas at Arlington, USA
Robin Roberts
University of Central Florida, USA
Deborah Savage
EMA Research & Information Center
(EMARIC), USA
Stefan Schaltegger
University of Lueneburg, Germany
Swagata Sen
University of Calcutta, India
Pamela Stapleton
University of Manchester , UK
Djoko Suhardjanto
Sebelas Maret University, Indonesia
Bambang Sutopo
Sebelas Maret University,
Indonesia
Goran Swensson
Oslo School of Management, Norway
EDITORIAL SECRETARY Siti Nafi’ah, Faculty of Economics, Sebelas Maret University, Indonesia
ASSOCIATE EDITORS
Mostaq M. Hussain, University of New Brunswick, CA Khomsiyah, Trisakti University, Indonesia
EDITORIAL BOARD
Jayne Fuglister, Cleveland State University, USA
Rob Gray, St. Andrews University, UK
Ainun Na’im, Gadjah Mada University, Indonesia
Akhmad Syakhroza, University of Indonesia, Indonesia
EDITORS ADVISORS
2. ii
INFORMATION FOR CONTRIBUTORS
Issues In Social and Environmental Accounting (Issues in SEA) is an international journal pub-
lished biannually in July and December. 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 perform-
ance 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 con-
tributors from all over the world to the Centre (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 revision, or rejected for publica-
tion. The Centre then produces the refereed articles by editorial boards and approved by editors
advisors in form of the internationally accepted journal.
Subject Coverage
Topics of many types are appropriate for publication in Issues in SEA including 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
Reviewers evaluate manuscripts using several criteria including: originality of the works, schol-
arly relevance, professional/industrial relevance, completeness of the works, acknowledgement
of the works of others by references, organisation of the manuscripts, clarity in writing, tables,
graphs and illustrations.
Decisions regarding publication of submitted manuscripts are based on the recommendations of
members of the editorial review board. Reviewers’ comments are made available to authors.
Manuscripts submitted for possible publication will be judged primarily on their substantive
content, but writing style, structure, and length are also considered (see submission guidelines).
3. iii
SUBMISSION GUIDELINES
Editorial procedures
1. The papers should address copies of all papers and editorial correspondence to the Editor.
2. The cover of the papers should contain the following:
• Title of paper.
• Name of author(s), including the name of the corresponding author for co-authored pa-
pers.
• Institutional affiliation of author(s) including telephone, facsimile and email address
(es).
• Date of submission and, where applicable, date(s) of resubmission.
• Any acknowledgement, not exceeding 50 words. An acknowledgement should not be
included in the consecutive number of other notes.
3. An abstract of no more than 150 words should be presented, along with the title of the
manuscript, on a separate page immediately preceding the text of the manuscript. Up to
eight key words should also be provided.
4. Papers for review should be submitted electronically to Hasan Fauzi at the following ad-
dress: hfauzi2003@indo.net.id (However, it is also recommended to send the copy to
hfauzi2003@gmail.com). Papers should be double-spaced, generally of not more than 8,500
words, including references, and all pages should be numbered. Papers currently under re-
view for publication in other outlets should not be submitted.
5. Headings should be formatted so that major headings are flush left, bold, lower case and
two font sizes larger than the main text. Second level headings should be flush left, bold,
lower case and same size as main text. Third level headings should be flush left, italics,
lower case and same size as main text.
6. Figures, tables, diagrams and appendices should be numbered consecutively and titled.
7. Notes should appear as endnotes and be numbered consecutively. These should begin on a
separate page at the end of the manuscript.
8. References in both text and end notes should follow Harvard style. Refers text thus: (author,
date: page). The following guidelines should be followed:
Books
Gray, R., Owen, D. & Adams, C. (1996) Accounting and Accountability: Changes and
Challenges in Corporate Social and Environmental Reporting. Essex: Prentice Hall Europe
Articles in Edited Books
Parker, L.D. (1997) "Practitioner Perspectives on Personal Conduct: Images from the World
of Business, 1900-55", in Cooke, T.E. and Nobes, C.W. (eds.) The Development of Account-
ing in an International Context: A Festschrift in Honour of R.H. Parker, pp.68-89. London:
Routledge.
Journal Articles
Mathews, M.R. (1997) “Twenty-five years of social and environmental accounting research:
Is there a silver jubilee to celebrate?”, Accounting, Auditing and Accountability Journal,
Vol. 10, No. 4., pp. 481 - 531.
Papers
Loft, A. (2003) "The Accounting Machine and its Woman Operator: Beyond the Boundaries
of Accounting's History" The third Accounting History International Conference, Siena,
September 2003.
Websites
Orlitzky, M. (2001) "Does Firm Size Confound the Relationship between Corporate Social
Performance and Firm Financial Performance?" http://www.ssn.flinder.edu.au/commerce/
4. iv
ISSN: 1978-0591
Issues in Social and Environmental
Accounting
(Issues in SEA)
Vol. 2, No. 2, Dec 2008/Jan 2009
TABLE OF CONTENT
Editorial Notes: Addressing a Broad Scope SEA Research Agenda
LEE PARKER 155-157
Further Thoughts on Mega-Accounting and the Need for Standards
M.R. MATHEWS 158-175
Corporate Social Responsibility Issues in Media Releases: A Stakeholder
Analysis of Australian Banks
CHRISTOPHER J. REINIG and CAROL A. TILT 176-197
Social and Environmental Disclosure in the Annual Reports of Jordanian
Companies
KU NOR IZAH KU ISMAIL and ABDUL HADI IBRAHIM 198-210
The Determinants of the Relationship of Corporate Social Performance
and Financial Performance: Conceptual Framework
HASAN FAUZI 233-259
Book Review:
Two Models of CSR and Sustainability: A Comparison between the
‘Pyramid of Corporate Social Responsibility’ and the ‘Model of Sustain-
able development’
JANE CLAYDON 260-265
Corporate Environmental Disclosures on the Internet: an Empirical
Analysis of Indian Companies
P. MALARVIZHI and SANGEETA YADAV 211-232
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