Imagining the Future of Social and Environmental Accounting Research for Pacific Small Island Developing States

摘要

In this paper, I contribute to the conversation of imagining the future of Social and Environmental Accounting (SEA) research for Pacific Small Island Developing States (PSIDS). I focus on PSIDS as this region is arguably the most disadvantaged region given its low economic base, geographic isolation and environmental precarity. Initially, I conduct a literature review of accounting-related papers based on PSIDS and provide some suggestions for a research agenda of SEA for PSIDS. The literature review highlights that SEA research in the Pacific is an under-researched area and the few studies on SEA in the Pacific have largely been based on Fiji. For many countries in the Pacific, there is a vacuum of academic literature, however, there is a need to better understand the role of SEA in assisting these island nations address pertinent social and environmental issues, and no issue is as important as climate change. I make some inter-related suggestions for the future of SEA research for PSIDS. These suggestions emphasise the production of knowledge that draws on a diversity of perspectives from other disciplines and focuses on developing solutions based on the context of PSIDS and the lived realities of Pacific Island peoples.