Rob Gray
University of Saint Andrews
Professor, Business & Management
United Kingdom
My co-authors include
Carol Adams
james guthrie
Professor James Guthrie
My Publications
New accounts: Towards a reframing of social accounting
Accounting Forum
December 2014
Intrinsic Sustainable Development: Epistemes, Science, Business and Sustainability
Social and Environmental Accountability Journal
September 2013
How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Enviro...
Social and Environmental Accountability Journal
September 2013
Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative D...
Social and Environmental Accountability Journal
September 2013
Back to basics: What do we mean by environmental (and social) accounting and what is it...
Critical Perspectives on Accounting
September 2013
The Emergence of Stand-Alone Social and Environmental Reporting in Mainland China: An E...
Social and Environmental Accountability Journal
September 2013
Sustainability + Accounting Education: The Elephant in the Classroom
Accounting Education
August 2013
Environmental, social + sustainability accounting: Quo Vadis?
Revista de Contabilidade e Organizações
July 2013
Pesquisa em Contabilidade Social como Se o Mundo Importasse Um ensaio sobre postalgia e...
Revista de Contabilidade e Organizações
July 2013
Standing on the (skeletal) shoulders of a (middle-range) giant: Acknowledging intellect...
Critical Perspectives on Accounting
May 2013
A Methodology for Analysing and Evaluating Narratives in Annual Reports: A Comprehensiv...
Social and Environmental Accountability Journal
April 2013
Ambiguous but Tethered: An Accounting Basis for Sustainability Reporting
Social and Environmental Accountability Journal
April 2013
Lifting the Lid on the Use of Content Analysis to Investigate Intellectual Capital Disc...
Social and Environmental Accountability Journal
April 2013
W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corpora...
Journal of Business Ethics
November 2012
Structure and Governance
Social and Environmental Accountability Journal
September 2012
Corporate Impact: Measuring and Managing Your Social Footprint
Social and Environmental Accountability Journal
March 2012
Evaluating the 20 year of a set of highly innovative papers on environmental accounting...
Accounting Auditing & Accountability Journal
February 2012
Environmental Management, Measurement, and Accounting: Information for Decision and Con...
November 2011
Sustainability and Social Responsibility Reporting and the Emergence of the External So...
November 2011
Accountability and human rights: A tentative exploration and a commentary
Critical Perspectives on Accounting
November 2011
PLEASE CITE THIS: An Exploratory Paper on Citations, Impacts and the Social Accounting ...
Social and Environmental Accountability Journal
April 2011
Book reviews
Social and Environmental Accountability Journal
September 2010
A re‐evaluation of social, environmental and sustainability accounting
Sustainability Accounting Management and Policy Journal
July 2010
Is accounting for sustainability actually accounting for sustainability…and how would w...
Accounting Organizations and Society
January 2010
Social Accounting Research as If The World Matters
Public Management Review
September 2009
The plenary lecture
Accounting Auditing & Accountability Journal
June 2009
Some theories for social accounting?: A review essay and a tentative pedagogic categori...
January 2009
Review essay: Envisioning sustainability and re‐envisioning the large corporation: A sh...
Social and Environmental Accountability Journal
April 2008
Editorial
Social and Environmental Accountability Journal
September 2007
Future prospects for corporate sustainability reporting
July 2007
Editorial
Social and Environmental Accountability Journal
April 2007
A few thoughts on theory, methodology and research design in social accounting: (or why...
Social and Environmental Accountability Journal
April 2007
Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?
Accounting and Business Research
December 2006
Social, environmental and sustainability reporting and organisational value creation?
Accounting Auditing & Accountability Journal
November 2006
Editorial and CSEAR News
Social and Environmental Accountability Journal
September 2006
DRAFT: Governance and the centre for social and environmental accounting research1
Social and Environmental Accountability Journal
September 2006
DRAFT: Editorial policy forsocial and environmental accountability journal
Social and Environmental Accountability Journal
September 2006
NGOs, civil society and accountability: making the people accountable to capital
Accounting Auditing & Accountability Journal
May 2006
Editorial and CSEAR news
Social and Environmental Accountability Journal
April 2006
Calling all members of CSEAR + all colleagues in social accounting: Invitation to contr...
Social and Environmental Accountability Journal
April 2006
Towards a more systematic study of standalone corporate social and environmental: An ex...
Social and Environmental Accountability Journal
April 2006
Do financial markets care about social and environmental disclosure?
Accounting Auditing & Accountability Journal
March 2006
Editorial and CSEAR news
Social and Environmental Accountability Journal
September 2005
Editorial and CSEAR News
Social and Environmental Accountability Journal
April 2005
Collecting social accounting data in developing countries: A cautionary tale from Egypt
Social and Environmental Accountability Journal
April 2005
Crossing the great divide: critiquing the sacred secular dichotomy in accounting research
Accounting Auditing & Accountability Journal
April 2005
Editorial and CSEAR news
Social and Environmental Accountability Journal
September 2004
Accounting and theology, an introduction
Accounting Auditing & Accountability Journal
July 2004
Requirements and Understandings for Publishing Academic Research: An Insider View
January 2004
Why is social accounting so difficult? – Part I
Social and Environmental Accountability Journal
January 2004
Beyond a critique of pure reason: From policy to politics to praxis in environmental an...
Accounting Auditing & Accountability Journal
December 2003
Preparing a research proposal for a student research dissertation: a pedagogic note
Accounting Education
September 2003
Editorial and CSEAR News
Social and Environmental Accountability Journal
January 2003
Editorial & CSEAR news
Social and Environmental Accountability Journal
January 2003
A review of the 13th annual international congress on social and environmental accounti...
Social and Environmental Accountability Journal
January 2003
OF MESSINESS, SYSTEMS AND SUSTAINABILITY: TOWARDS A MORE SOCIAL AND ENVIRONMENTAL FINAN...
The British Accounting Review
December 2002
The social accounting project and Accounting Organizations and Society Privileging enga...
Accounting Organizations and Society
October 2002
Can’t see the wood for the trees, can’t see the trees for the numbers? Accounting educa...
Critical Perspectives on Accounting
October 2002
Rites of passage and the self-immolation of academic accounting labour: an essay explor...
Accounting Forum
March 2002
Editorial and CSEAR News
Social and Environmental Accountability Journal
January 2002
Editorial & CSEAR news
Social and Environmental Accountability Journal
January 2002
The cloak of sustainability: A modern fable
Social and Environmental Accountability Journal
January 2002
An Account of Sustainability: Failure, Success and a Reconceptualization
Critical Perspectives on Accounting
October 2001
Social and Environmental Disclosure and Corporate Characteristics: A Research Note and ...
Journal of Business Finance & Accounting
April 2001
Accounts of Sustainable Development: The Construction of Meaning Within Environmental R...
SSRN Electronic Journal
January 2001
Editorial & CSEAR news
Social and Environmental Accountability Journal
January 2001
Editorial and CSEAR News
Social and Environmental Accountability Journal
January 2001
Environmental performance (?), profit, size and industry in UK companies: A brief explo...
Social and Environmental Accountability Journal
January 2001
Thirty years of social accounting, reporting and auditing: what (if anything) have we l...
Business Ethics A European Review
January 2001
Current Developments and Trends in Social and Environmental Auditing, Reporting and Att...
International Journal of Auditing
November 2000
Social and environmental accounting and student choice: an exploratory research note
Accounting Forum
June 2000
Experimenting with assessing corporate social responsibility in France: an exploratory ...
European Accounting Review
May 2000
Editorial and CSEAR News
Social and Environmental Accountability Journal
January 2000
Editorial & CSEAR news
Social and Environmental Accountability Journal
January 2000
Review essay: It's official our futureissafe in the hands of business
Social and Environmental Accountability Journal
January 2000
Seeing the wood for the trees
Accounting Auditing & Accountability Journal
March 1999
Not Bankrupt Yet
Critical Perspectives on Accounting
February 1999
Editorial and CSEAR report
Social and Environmental Accountability Journal
January 1999
Editorial and CSEAR report
Social and Environmental Accountability Journal
January 1999
Accounting and management research: passwords from the gatekeepers
Accounting Auditing & Accountability Journal
October 1998
Editorial and CSEAR report
Social and Environmental Accountability Journal
September 1998
Social disclosure in Uganda?A research note on investigating absence
Social and Environmental Accountability Journal
September 1998
An exploration of social reporting and MNCs in Nigeria
Social and Environmental Accountability Journal
September 1998
Corporate reporting to society:A review of recent reports
Social and Environmental Accountability Journal
September 1998
Circle of Friends (Stewart’s Song) (Brought to mind again in connection with Tony Puxty)
Critical Perspectives on Accounting
August 1998
Certainty
Critical Perspectives on Accounting
June 1998
Life's a killer
Critical Perspectives on Accounting
April 1998
Editorial and CSEAR report
Social and Environmental Accountability Journal
April 1998
IMAGINATION, A BOWL OF PETUNIAS AND SOCIAL ACCOUNTING
Critical Perspectives on Accounting
April 1998
Book Reviews
Accounting and Business Research
December 1997
Green Accounting: Cosmetic Irrelevance or Radical Agenda for Change?
Asia-Pacific Journal of Accounting
December 1997
THE 1997 CSEAR summer school
Social and Environmental Accountability Journal
September 1997
Editorial and CSEAR report
Social and Environmental Accountability Journal
September 1997
Struggling with the praxis of social accounting
Accounting Auditing & Accountability Journal
August 1997
Editorial and CSEAR report
Social and Environmental Accountability Journal
April 1997
International Comparisons of Social Disclosure: A Research Note
Asian Review of Accounting
January 1997
Editorial and CSEAR report
Social and Environmental Accountability Journal
September 1996
Editorial and CSEAR report
Social and Environmental Accountability Journal
April 1996
Limperg institut Emaa workshop
Social and Environmental Accountability Journal
April 1996
Editorial and CSEAR report
Social and Environmental Accountability Journal
September 1995
The Greening of Enterprise: An Exploration of the (NON) Role of Environmental Accountin...
Critical Perspectives on Accounting
June 1995
Constructing a research database of social and environmental reporting by UK companies
Accounting Auditing & Accountability Journal
May 1995
Corporate social and environmental reporting
Accounting Auditing & Accountability Journal
May 1995
Editorial and CSEAR Report
Social and Environmental Accountability Journal
April 1995
Editorial and CSEAR report
Social and Environmental Accountability Journal
September 1994
UK Accounting Academics And Publication: An Exploration Of Observable Variables Associa...
The British Accounting Review
September 1994
Editorial and CSEAR report
Social and Environmental Accountability Journal
April 1994
At the heart of the community economy: Review
Social and Environmental Accountability Journal
April 1994
Teaching ethics in accounting and the ethics of accounting teaching: educating for immo...
Accounting Education
March 1994
Accountants' Attitudes and Environmentally-sensitive Accounting
Accounting and Business Research
March 1994
Environmental accounting and auditing in Europe
European Accounting Review
January 1994
Editorial and CSEAR report
Social and Environmental Accountability Journal
September 1993
On Collegiality And Academic Conversations: A Valedictory Editorial
The British Accounting Review
June 1993
Current practice in environmental reporting
Social and Environmental Accountability Journal
March 1993
Editorial and CSEAR report
Social and Environmental Accountability Journal
March 1993
Corporate accountability and the physical environment: Social responsibility and accoun...
Business Strategy and the Environment
January 1993
Accounting and environmentalism: An exploration of the challenge of gently accounting f...
Accounting Organizations and Society
July 1992
Editorial note
The British Accounting Review
March 1992
The physical environment, accounting and local development
Local Economy The Journal of the Local Economy Policy Unit
February 1992
The Environmental Audit: Green‐gauge or Whitewash?
Managerial Auditing Journal
May 1991
Accounting and economics: The psychopathic siblings: A review essay
The British Accounting Review
December 1990
EXTERNAL REPORTING BY UK UNIVERSITIES: AN EXPLORATORY STUDY OF ACCOUNTING CHANGE
Financial Accountability and Management
March 1990
Accounting regulation and elite structure: Forces in the development of accounting policy
The British Accounting Review
June 1989
Inquiry and accounting: Alternate methods and research perspectives
The British Accounting Review
December 1988
Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract
Accounting Auditing & Accountability Journal
June 1988
POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD
Journal of Business Finance & Accounting
December 1982
From thesis to publication
Greener pricing
Corporate Sustainability: Accountability or Impossible Dream?
Environmental accounting, managerialism and sustainability: Is the planet safe in the h...