The Silence on Climate Change by Accounting’s Top Journals

By Alistair M. Brown, Isabelle Pignatel, Julien Hanoteau and Bernard Paranque.

Published by The International Journal of Climate Change: Impacts and Responses

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Article: Print $US10.00
Article: Electronic $US5.00

The purpose of this article is to examine the contribution made to climate change issues by the elite ‘top 5’ international accounting journals of Accounting Organizations and Society, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research and The Accounting Review, for the period 2000-2005. The main methodological approach used in this study is textual analysis which attempts to discern the underlying climate change discourse and ideology of these ‘high quality’ accounting journals’ accounting articles.

The contribution made by these ‘top 5’ accounting journals amounts to nine journal articles and three research notes. While the articles of Herbohn (2005) and Gray (2002) break the pattern of ‘top 5’ ritualistic capital market based climate change accounting publications, the absence of a contemporary wide-ranging number of environmental accounting research articles by these ‘high quality’ journals underlies the ‘top 5’ accounting academia’s complicity in the status quo of denial about the planet’s problems.

Keywords: Silence, International Accounting Journals, Climate Change

The International Journal of Climate Change: Impacts and Responses, Volume 1, Issue 4, pp.81-100. Article: Print (Spiral Bound). Article: Electronic (PDF File; 1.760MB).

Dr. Alistair M. Brown

Director of Accounting Research, Governance Reporting and Regulation & Digital Ecosystems and Business Intelligence, School of Accounting, Curtin University of Technology, Perth, Western Australia, Australia

Alistair Brown is Director of Accounting Research at Curtin University. He is associate editor of Financial Reporting Regulation and Governance and is currently a member of the research group Digital Ecosystems and Business Intelligence.

Dr. Isabelle Pignatel

Euromed Marseille, Marseille, France

Isabelle Pignatle is Professeur de Comptabilité et de Communication Financière at Euromed Marseille, France.

Dr. Julien Hanoteau

Euromed Marseille, Marseille, France

Associate Professor in Soustainable development, Euromed Marseille Ecole de Management.

Prof. Bernard Paranque

Euromed Marseille, Marseille, France

Professeur, Associate Dean for Research and Faculty; AG2R - Prémalliance Chair in “ Alternative financing: Investment, Solidarities and Responsibility”. Euromed Marseille Ecole de Management.

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