What really counts
This short commentary responds in an appreciative but provocative manner to Craig Deegan and Sharon Solty's (2007) paper which itself seeks to explore the publishing patterns of Australasian social and environmental accountants. Deegan and Solty's basic thesis can be summarised thus. First, relatively few Australasian academics undertake research in the area of social and environmental accounting (hereafter SEA), and of those who do, a relatively small number of academics count for a disproportionate number of those publications. This has the effect of making SEA research in Australasia precarious with the possibility that the field may wither unless some actions are ...