11.editorial board
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This document provides information about the journal Issues in Social and Environmental Accounting (Issues in SEA), including its editorial board, subject coverage, and submission guidelines. Issues in SEA is an internationally peer-reviewed journal that publishes articles biannually in July and December on topics related to social and environmental accounting. It is edited by Hasan Fauzi of Sebelas Maret University and has an international network of associate editors and editorial advisors. The journal considers original research on topics such as environmental accounting, corporate social responsibility, and sustainability reporting. Manuscripts should be submitted electronically and follow specific formatting guidelines.
11.editorial board
- 1. ISSN: 1978-0591 Issues in Social and Environmental Accounting (Issues in SEA) EDITOR IN CHIEF Hasan Fauzi, Faculty of Economics, Sebelas Maret University, Indonesia ASSOCIATE EDITORS Hardo Basuki, Gajah Mada University, Indonesia Doddy Setiawan, Sebelas Maret University, Indonesia Khomsiyah, Trisakti University, Indonesia Arifin Sabeni, University of Diponegoro, Indonesia EDITORS ADVISORS Rob Gray, St. Andrews University, UK Ainun Na’im, Gadjah Mada University, Indonesia Jayne Fuglister, Cleveland State University, USA Ahmad Syakrosa, University of Indonesia, Indonesia EDITORIAL BOARD Carol Adams Bryan Husted Marc Orlitzky La Trobe University, ITESM/Instituto de Empresa, University of Redlands, USA Australia Mexico Sophie Marquet Pondeville Husam Aldeen Al-Khadash Daing N. Ibrahim University of Namur, Hashemite University, Jordania Universiti Sains Malaysia, Belgium Malaysia Amanda Ball Azhar A. Rahman University of Canterbury, New Zealand Christine Maria Jasch Universiti Utara Malaysia, The Institute for Environmental Manage- Malaysia Shawn Berman ment and Economics, Santa Clara University, USA Austria Robin Roberts University of Central Florida, Judy Brown Pamela Kent USA Victoria University of Willington, Univesity of Queensland, Australia New Zealand Maria Fatima Reyes Katsuhiko Kokubu ASRIA, Alistair Brown Kobe University Hong Kong Curtin University of Technology, Japan Australia Abdul A. Rasheed Stewart Lawrence University of Texas at Arlington, David J. Campbell University of Waikato, USA University of New Castle, UK New Zealand Stefan Schaltegger Jong-Seo Choi Lois S. Mahoney University of Lueneburg, Pusan National University, Korea Eastern Michigan University, Germany USA David Crowther Swagata Sen De Montfort University, UK Alan Murray University of Calcutta, India Sheffield University, UK Gabriel D. Donleavy Deborah Savage University of Macau, China Nicholas Mangos EMA Research & Information Center Flinders University of South Australia, (EMARIC), USA Edward Freeman Australia University of Virginia, USA Bambang Sutopo Vanessa Magness Sebelas Maret University, Georgios Georgakopoulos Ryerson University, Canada Indonesia University of Limerick, Ireland Nik Nazli Nik Ahmad Djoko Suharjanto Imam Ghazali International Islamic University Malaysia, Sebelas Maret University, University of Diponegoro, Indonesia Malaysia Indonesia James Guthrie Garry O’Donovan Pamela Stapleton The University of Sydney, Australia University of Tasmania, Australia University of Manchester , UK EDITORIAL SECRETARY Siti Nafi’ah, Faculty of Economics, Sebelas Maret University, Indonesia i
- 2. 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 publication. 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). ii
- 3. 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@yahoo.com). Papers should be double-spaced, generally of not more than 8,500 words, including references, and all pages should be numbered. Papers currently un- der review 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. For example: • Flush left, bold, lower case, two font sizes larger than main text • Flush left, bold, lower case, same size font as main text • Flush left, italics, lower case, same size font as main text. • Figures, tables, diagrams and appendices should be numbered consecutively and titled. • Notes should appear as endnotes and be numbered consecutively. These should begin on a separate page at the end of the manuscript. • 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 Accounting 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 re- search: Is there a silver jubilee to celebrate?”, Accounting, Auditing and Accountability Journal, Vol. 10, No. 4. Papers Loft, A. (2003) "The Accounting Machine and its Woman Operator: Beyond the Boundaries of Accounting's History" The third Accounting History International Con- ference, Siena, September 2003. Websites Orlitzky, Marc. 2001. "Does Firm Size Confound the Relationship between Corporate Social Performance and Firm Financial Performance?" http://www.ssn.flinder.edu.au/ commerce/aig/acsymp2001/orlitzky.doc 6. When a paper is accepted for publication the authors are requested to provide an electronic copy of the accepted version of the paper (resubmission). Submissions should be submitted in Microsoft Word format. iii
- 4. ISSN: 1978-0591 Issues in Social and Environmental Accounting (Issues in SEA) Vol. 1, No. 1, June 2007 TABLE OF CONTENT Extended Performance Reporting: Evaluating Corporate Social Responsi- bility and Intellectual Capital Management JAMES GUTHRIE, SURESH CUGANESAN and LEANNE WARD 1-25 Current Debates in Corporate Social Responsibility: An Agenda for Re- search DAVID CROWTHER and ESTHER O. MARTINEZ 26-39 The Equator Principles, Project Finance and the Challenge of Social and Environmental Responsibility JANE ANDREW 40-53 Legitimacy in Green: Pollution vs. Profit in Canadian Oil Refineries VANESSA MAGNESS 54-71 Issues in Corporate Social and Environmental Reporting Research: An Overview MANUEL C. BRANCO and LÚCIA L. RODRIGUES 72-90 Corporate Environmental Reporting on the Web—An Exploratory Study of Chinese Listed Companies TIANXI ZHANG, SIMON S. GAO and JANE J. ZHANG 91-108 Accounting in Malaysia in the Post-New Economic Policy (NEP) Era AZHAM Md. ALI 109-148 The Link between Corporate Social Performance and Financial Perform- ance: Evidence from Indonesian Companies HASAN FAUZI, LOIS S. MAHONEY and AZHAR A. RAHMAN 149-159 A Commentary on CSR ALISTAIR M. BROWN 160-164 iv
- 5. International Journals Call for Paper The IISTE, a U.S. publisher, is currently hosting the academic journals listed below. The peer review process of the following journals usually takes LESS THAN 14 business days and IISTE usually publishes a qualified article within 30 days. Authors should send their full paper to the following email address. More information can be found in the IISTE website : www.iiste.org Business, Economics, Finance and Management PAPER SUBMISSION EMAIL European Journal of Business and Management EJBM@iiste.org Research Journal of Finance and Accounting RJFA@iiste.org Journal of Economics and Sustainable Development JESD@iiste.org Information and Knowledge Management IKM@iiste.org Developing Country Studies DCS@iiste.org Industrial Engineering Letters IEL@iiste.org Physical Sciences, Mathematics and Chemistry PAPER SUBMISSION EMAIL Journal of Natural Sciences Research JNSR@iiste.org Chemistry and Materials Research CMR@iiste.org Mathematical Theory and Modeling MTM@iiste.org Advances in Physics Theories and Applications APTA@iiste.org Chemical and Process Engineering Research CPER@iiste.org Engineering, Technology and Systems PAPER SUBMISSION EMAIL Computer Engineering and Intelligent Systems CEIS@iiste.org Innovative Systems Design and Engineering ISDE@iiste.org Journal of Energy Technologies and Policy JETP@iiste.org Information and Knowledge Management IKM@iiste.org Control Theory and Informatics CTI@iiste.org Journal of Information Engineering and Applications JIEA@iiste.org Industrial Engineering Letters IEL@iiste.org Network and Complex Systems NCS@iiste.org Environment, Civil, Materials Sciences PAPER SUBMISSION EMAIL Journal of Environment and Earth Science JEES@iiste.org Civil and Environmental Research CER@iiste.org Journal of Natural Sciences Research JNSR@iiste.org Civil and Environmental Research CER@iiste.org Life Science, Food and Medical Sciences PAPER SUBMISSION EMAIL Journal of Natural Sciences Research JNSR@iiste.org Journal of Biology, Agriculture and Healthcare JBAH@iiste.org Food Science and Quality Management FSQM@iiste.org Chemistry and Materials Research CMR@iiste.org Education, and other Social Sciences PAPER SUBMISSION EMAIL Journal of Education and Practice JEP@iiste.org Journal of Law, Policy and Globalization JLPG@iiste.org Global knowledge sharing: New Media and Mass Communication NMMC@iiste.org EBSCO, Index Copernicus, Ulrich's Journal of Energy Technologies and Policy JETP@iiste.org Periodicals Directory, JournalTOCS, PKP Historical Research Letter HRL@iiste.org Open Archives Harvester, Bielefeld Academic Search Engine, Elektronische Public Policy and Administration Research PPAR@iiste.org Zeitschriftenbibliothek EZB, Open J-Gate, International Affairs and Global Strategy IAGS@iiste.org OCLC WorldCat, Universe Digtial Library , Research on Humanities and Social Sciences RHSS@iiste.org NewJour, Google Scholar. Developing Country Studies DCS@iiste.org IISTE is member of CrossRef. All journals Arts and Design Studies ADS@iiste.org have high IC Impact Factor Values (ICV).