آسیب پذیری و بهره برداری: نیاز به پاسخگویی سازمانی و شفافیت در اقتصادهای کمتر توسعه یافته و نوظهور

The aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area.