11.vol. 0002www.iiste.org call for paper no. 2_editorial board
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 EDITORSMostaq M. Hussain, University of New Brunswick, CA Khomsiyah, Trisakti University, Indonesia EDITORS ADVISORSJayne Fuglister, Cleveland State University, USA Ainun Na’im, Gadjah Mada University, IndonesiaRob Gray, St. Andrews University, UK Akhmad Syakhroza, University of Indonesia, Indonesia EDITORIAL BOARDCarol Adams Georgios Georgakopoulos Nik Nazli Nik AhmadLa Trobe University, Australia University of Limerick, Ireland International Islamic University Malaysia, MyHusam Aldeen Al-Khadash Imam Ghazali Garry O’DonovanHashemite University, Jordania University of Diponegoro, Indonesia University of Tasmania, AustraliaGüler Aras James Guthrie Marc OrlitzkyYıldız Technical University, Turkey The University of Sydney, Australia University of Redlands, USAAmanda Ball Bryan Husted Lee ParkerUniversity of Canterbury, New Zealand ITESM/Instituto de Empresa, Mexico University of South Australia, AustraliaAtaur Belal Daing N. IbrahimAshton University, UK Universiti Sains Malaysia, Malaysia Den Paten Illonois State University, USAShawn Berman Kamil Md. IdrisSanta Clara University, USA Universiti Utara Malaysia, Malaysia Sophie Marquet Pondeville University of Namur, BelgiumJudy Brown Christine Maria JaschVictoria University of Wellington, NZ The Institute for Environmental Management Azhar A. Rahman and Economics, Austria Universiti Utara Malaysia,Alistair Brown MalaysiaCurtin University of Technology, Australia Pamela Kent Univesity of Queensland, Australia Abdul A. RasheedDavid J. Campbell University of Texas at Arlington, USAUniversity of New Castle, UK Katsuhiko Kokubu Kobe University, Japan Robin RobertsJennifer C. Chen University of Central Florida, USABrigham Young University, Hawaii, USA Matias Laine University of Tampere, Finland Deborah SavageCharles H. Cho EMA Research & Information CenterConcordia University, Canada Carlos Larrinaga-González (EMARIC), USA Burgos University, SpainJong-Seo Choi Stefan SchalteggerPusan National University, Korea Stewart Lawrence University of Lueneburg, Germany University of Waikato, New ZealandDavid Crowther Swagata SenDe Montfort University, UK Vanessa Magness University of Calcutta, India Ryerson University, CanadaGabriel D. Donleavy Pamela StapletonUniversity of Macau, China Lois Mahoney University of Manchester , UK Eastern Michigan University, USAEvangeline Elijido-Ten Djoko SuhardjantoSwinburne University of Technology Nicholas Mangos Sebelas Maret University, IndonesiaAustralia Flinders University of South Australia, AU Bambang SutopoMartin Freedman Keith Maunders Sebelas Maret University,Towson University, USA University of the South Pacific, Fiji IndonesiaEdward Freeman Alan Murray Goran SwenssonUniversity of Virginia, USA Sheffield University, UK Oslo School of Management, Norway EDITORIAL SECRETARY Siti Nafi’ah, Faculty of Economics, Sebelas Maret University, Indonesia i
INFORMATION FOR CONTRIBUTORSIssues 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 meansof practices and theory of social and environmental accounting by people concerned with thatfield. In the journal, prospective authors can view the companys social and environmentalperformance from management or financial accounting perspective. The parties involved in thisjournal 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 notonly local problem, but they have also embraced all over the world. It is necessary for us toshare 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 peoplewho 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 EnvironmentalAccounting Research and Development (ICSEARD) are administered by editors. They are thenevaluated using the blind review method. From the result of peer-reviewing process the articlescould 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 editorsadvisors in form of the internationally accepted journal.Subject CoverageTopics of many types are appropriate for publication in Issues in SEA including but are notlimited 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 performanceReviewers evaluate manuscripts using several criteria including: originality of the works, schol-arly relevance, professional/industrial relevance, completeness of the works, acknowledgementof 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 ofmembers of the editorial review board. Reviewers’ comments are made available to authors.Manuscripts submitted for possible publication will be judged primarily on their substantivecontent, but writing style, structure, and length are also considered (see submission guidelines). ii
SUBMISSION GUIDELINESEditorial procedures1. 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: email@example.com (However, it is also recommended to send the copy to firstname.lastname@example.org). 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 Accountings 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/ iii
ISSN: 1978-0591 Issues in Social and Environmental Accounting (Issues in SEA)Vol. 2, No. 2, Dec 2008/Jan 2009 TABLE OF CONTENTEditorial Notes: Addressing a Broad Scope SEA Research Agenda LEE PARKER 155-157Further Thoughts on Mega-Accounting and the Need for Standards M.R. MATHEWS 158-175Corporate Social Responsibility Issues in Media Releases: A StakeholderAnalysis of Australian Banks CHRISTOPHER J. REINIG and CAROL A. TILT 176-197Social and Environmental Disclosure in the Annual Reports of JordanianCompanies KU NOR IZAH KU ISMAIL and ABDUL HADI IBRAHIM 198-210Corporate Environmental Disclosures on the Internet: an EmpiricalAnalysis of Indian Companies P. MALARVIZHI and SANGEETA YADAV 211-232The Determinants of the Relationship of Corporate Social Performanceand Financial Performance: Conceptual Framework HASAN FAUZI 233-259Book 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 iv
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