Social Disclosure in Uganda? A research note on investigating absence

Abstract

Western researchers in the (so-called) developed nations can too easily become myopic in their fascination with the parochial concerns of their own countries. Whilst we are steadily learning more about social and environmental accounting and disclosure practices in English-speaking and European countries, (as past issues of SEA testify), we still know too little about practices in ex-colonial, smaller and/or emerging countries. Learning about these countries is not only valuable for the stimulation it offers to the jaded palattes of western scholars but, more importantly, it can provide vivid challenges to the presuppositional baggage with which western researchers typically approach issues.