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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 Mostaq M. Hussain, University of New Brunswick, CA

Khomsiyah, Trisakti University, Indonesia

EDITORS ADVISORS 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

EDITORIAL BOARD Carol Adams La Trobe University, Australia

Georgios Georgakopoulos University of Limerick, Ireland

Nik Nazli Nik Ahmad International Islamic University Malaysia, My

Husam Aldeen Al-Khadash Hashemite University, Jordania

Imam Ghazali University of Diponegoro, Indonesia

Garry O’Donovan University of Tasmania, Australia

Güler Aras Yıldız Technical University, Turkey

James Guthrie The University of Sydney, Australia

Marc Orlitzky University of Redlands, USA

Amanda Ball University of Canterbury, New Zealand

Bryan Husted ITESM/Instituto de Empresa, Mexico

Lee Parker University of South Australia, Australia

Ataur Belal Ashton University, UK

Daing N. Ibrahim Universiti Sains Malaysia, Malaysia

Shawn Berman Santa Clara University, USA

Kamil Md. Idris Universiti Utara Malaysia, Malaysia

Judy Brown Victoria University of Wellington, NZ

Christine Maria Jasch The Institute for Environmental Management and Economics, Austria

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

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

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

Evangeline Elijido-Ten Swinburne University of Technology Australia

Nicholas Mangos Flinders University of South Australia, AU

Martin Freedman Towson University, USA

Keith Maunders University of the South Pacific, Fiji

Bambang Sutopo Sebelas Maret University, Indonesia

Edward Freeman University of Virginia, USA

Alan Murray Sheffield University, UK

Goran Swensson Oslo School of Management, Norway

EDITORIAL SECRETARY Siti Nafi’ah, Faculty of Economics, Sebelas Maret University, Indonesia



Issues In Social and Environmental Accounting (Issues in SEA) is an international journal published 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 performance 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 contributors 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, scholarly 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

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 papers. • 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 address: (However, it is also recommended to send the copy to Papers should be double-spaced, generally of not more than 8,500 words, including references, and all pages should be numbered. Papers currently under 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. 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 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 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?" iii

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


Further Thoughts on Mega-Accounting and the Need for Standards M.R. MATHEWS


Corporate Social Responsibility Issues in Media Releases: A Stakeholder Analysis of Australian Banks CHRISTOPHER J. REINIG and CAROL A. TILT


Social and Environmental Disclosure in the Annual Reports of Jordanian Companies KU NOR IZAH KU ISMAIL and ABDUL HADI IBRAHIM


Corporate Environmental Disclosures on the Internet: an Empirical Analysis of Indian Companies P. MALARVIZHI and SANGEETA YADAV


The Determinants of the Relationship of Corporate Social Performance and Financial Performance: Conceptual Framework HASAN FAUZI


Book Review: Two Models of CSR and Sustainability: A Comparison between the ‘Pyramid of Corporate Social Responsibility’ and the ‘Model of Sustainable development’ JANE CLAYDON



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 :

Business, Economics, Finance and Management


European Journal of Business and Management

Research Journal of Finance and Accounting

Journal of Economics and Sustainable Development

Information and Knowledge Management

Developing Country Studies

Industrial Engineering Letters

Physical Sciences, Mathematics and Chemistry


Journal of Natural Sciences Research

Chemistry and Materials Research

Mathematical Theory and Modeling

Advances in Physics Theories and Applications

Chemical and Process Engineering Research

Engineering, Technology and Systems


Computer Engineering and Intelligent Systems

Innovative Systems Design and Engineering

Journal of Energy Technologies and Policy

Information and Knowledge Management

Control Theory and Informatics

Journal of Information Engineering and Applications

Industrial Engineering Letters

Network and Complex Systems

Environment, Civil, Materials Sciences


Journal of Environment and Earth Science

Civil and Environmental Research

Journal of Natural Sciences Research

Civil and Environmental Research

Life Science, Food and Medical Sciences


Journal of Natural Sciences Research

Journal of Biology, Agriculture and Healthcare

Food Science and Quality Management

Chemistry and Materials Research

Education, and other Social Sciences


Journal of Education and Practice

Journal of Law, Policy and Globalization

New Media and Mass Communication

Journal of Energy Technologies and Policy

Historical Research Letter

Public Policy and Administration Research

International Affairs and Global Strategy

Research on Humanities and Social Sciences

Developing Country Studies

Arts and Design Studies

Global knowledge sharing: EBSCO, Index Copernicus, Ulrich's Periodicals Directory, JournalTOCS, PKP Open Archives Harvester, Bielefeld Academic Search Engine, Elektronische Zeitschriftenbibliothek EZB, Open J-Gate, OCLC WorldCat, Universe Digtial Library , NewJour, Google Scholar. IISTE is member of CrossRef. All journals have high IC Impact Factor Values (ICV).

11.Vol. Call_for_Paper No. 2_Editorial board  

Lois Mahoney Eastern Michigan University, USA Pamela Kent Univesity of Queensland, Australia Alistair Brown Curtin University of Technology,...

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