Issues in Social and Environmental Accounting最新文献_第6页

Climate change disclosures: An examination of Canadian oil and gas firms 气候变化披露:对加拿大石油和天然气公司的考察

Issues in Social and Environmental Accounting Pub Date : 2011-12-31 DOI: 10.22164/ISEA.V5I2.61

Sylvie Berthelot, A. Robert

引用次数: 111

Managing Supplier Requirements with HSE Accounting: The case of the Mechanical Engineering Company Bisma Jaya, Indonesia 用HSE会计管理供应商需求:以印尼Bisma Jaya机械工程公司为例

Issues in Social and Environmental Accounting Pub Date : 2011-12-31 DOI: 10.22164/ISEA.V5I2.60

S. Schaltegger, C. Herzig

{"title":"Managing Supplier Requirements with HSE Accounting: The case of the Mechanical Engineering Company Bisma Jaya, Indonesia","authors":"S. Schaltegger, C. Herzig","doi":"10.22164/ISEA.V5I2.60","DOIUrl":"https://doi.org/10.22164/ISEA.V5I2.60","url":null,"abstract":"As recent disasters in the offshore petroleum and other industries illustrate, managing HSE isparticularly relevant for companies operating in high risk industrial sectors. HSE managementsystems support companies in minimising adverse health effects, injuries and environmentaldamages as well as in complying with legislation, standards and stakeholder expectations. Keyelements are risk assessment and control through implementation of preventive and protectivemeasures, the preparation of emergency situations and investigation of accidents. HSE managementsystems have also become a common element of supply chain audits and management. Toincrease transparency in their supply chains and to reduce risks, large companies aim at aligningcompliance of suppliers with their health, safety and environment (HSE) goals and policy.This paper shows with the case of Bisma Jaya, an Indonesian mechanical engineering company,how accounting for HSE can support small and medium sized suppliers to meet the requirementsof large international customers. This paper proposes a framework for HSE managementaccounting and examines the use of management accounting to improve the HSE performanceof an Indonesian company as a response to customer audit requirements. The companyis a supplier of a large oil company and seeks for effective and efficient ways of HSE improvement.The paper unfolds benefits and limitations of narrow efficiency-oriented responsesto rating systems and audits and highlights that efficiency considerations in HSE managementare only partially useful and require complementing effectiveness considerations on HSE performance.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"5 1","pages":"82-105"},"PeriodicalIF":0.0,"publicationDate":"2011-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Companies' Ethical Commitment: An Analysis Of The Rhetoric In CSR Reports 企业道德承诺:企业社会责任报告中的修辞分析

Issues in Social and Environmental Accounting Pub Date : 2011-06-30 DOI: 10.22164/ISEA.V5I1.55

C. D. Ditlev-Simonsen, Søren H. Wenstøp

引用次数: 17

Quality in Qualitative Studies: The Case of Validity, Reliability and Generalizability 质性研究的品质:效度、信度与普遍性的案例

Issues in Social and Environmental Accounting Pub Date : 2011-06-30 DOI: 10.22164/ISEA.V5I1.59

Azham Md. Ali, H. Yusof

引用次数: 195

Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference 尼日利亚公共治理质量与税收合规行为:财务状况和风险偏好的调节作用

Issues in Social and Environmental Accounting Pub Date : 2011-06-30 DOI: 10.22164/ISEA.V5I1.54

J. O. Alabede, Z. Z. Ariffin, K. Idris

{"title":"Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference","authors":"J. O. Alabede, Z. Z. Ariffin, K. Idris","doi":"10.22164/ISEA.V5I1.54","DOIUrl":"https://doi.org/10.22164/ISEA.V5I1.54","url":null,"abstract":"To have better understanding of compliance behavior of individual taxpayers in developingcountries especially Nigeria, this study is undertaken primarily to test relationship between taxpayersâ€™perception about public governance quality and their compliance behavior as well as todetermine whether the relationship is moderated by financial condition and risk preference individuallyand jointly. This study involved a survey of individual taxpayersâ€™ opinion, perceptionand behavior about public governance quality as well as tax compliance. The major finding ofthis study is that public governance quality has significant positive relationship with tax compliancebehavior. The study also indicates that risk preference has strong negative moderatingeffect on the relationship between public governance quality and tax compliance behavior. Administrationof income tax in Nigeria is characterized by low compliance level and therefore,there is no doubt that improvement in public governance quality would contribute significantlyin reawakening the culture of tax compliance among individual taxpayers in Nigeria. Empirically,nothing much is known in tax compliance literature about the influence of public governancequality on tax compliance behavior of individual taxpayers as well as the moderating effectof financial condition and risk preference on tax compliance and its determinants. Thisstudy extended tax compliance model to incorporate public governance quality and moderatingeffects of financial condition and risk preference.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"5 1","pages":"3-24"},"PeriodicalIF":0.0,"publicationDate":"2011-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 39

The Effect of Service Delivery Performance and Corporate Social Responsibility on Institutional Image and Competitive Advantage and its Implication on Customer Trust 服务提供绩效和企业社会责任对机构形象和竞争优势的影响及其对顾客信任的影响

Issues in Social and Environmental Accounting Pub Date : 2010-12-31 DOI: 10.22164/ISEA.V4I2.53

Y. Purwanto

{"title":"The Effect of Service Delivery Performance and Corporate Social Responsibility on Institutional Image and Competitive Advantage and its Implication on Customer Trust","authors":"Y. Purwanto","doi":"10.22164/ISEA.V4I2.53","DOIUrl":"https://doi.org/10.22164/ISEA.V4I2.53","url":null,"abstract":"This paper investigates private hospitals performance measured by service delivery, corporatesocial responsibility, institutional image and competitive advantage with the effect towardscustomer trust. The data was collected from 420 patients from 21 private hospitals in Solo Rayaincluding Solo city, and 6 regencies: Boyolali, Klaten, Sukoharjo, Wonogiri, Karanganyar, andSragen. This study indicates that service delivery performance and corporate social responsibilityis lesser and lower than patients hope for. Private hospitals in Solo Raya do not yet valueimage, competitive advantage, and customer trust. Service delivery performance and corporatesocial responsibility have positive effects towards institutional image and competitive advantage.Institutional image and competitive advantage have reciprocal effects. The effect of servicedelivery performance towards customer trust, but corporate social responsibility do nothave direct effect towards customer trust. From suggested finding result that private hospitalrepairs service delivery performance, physical facilities, also personnel contact performance toincrease corporate social responsibility, to increase institutional image and competitive advantageto increase customer trust.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"4 1","pages":"168-185"},"PeriodicalIF":0.0,"publicationDate":"2010-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Identity, Variety and Destiny in Accounting Education for a Socialâ€”Environmental and Liberal Arts Tradition 社会-环境与文科传统会计教育的同一性、多样性与命运

Issues in Social and Environmental Accounting Pub Date : 2010-12-31 DOI: 10.22164/ISEA.V4I2.52

R. Palliam

{"title":"Identity, Variety and Destiny in Accounting Education for a Socialâ€”Environmental and Liberal Arts Tradition","authors":"R. Palliam","doi":"10.22164/ISEA.V4I2.52","DOIUrl":"https://doi.org/10.22164/ISEA.V4I2.52","url":null,"abstract":"When one considers that all profits are not made equally, philosophy, history, anthropologybecome pre-requisites for professional accounting and finance graduates. This allows for acomplete understanding of an intimately related financial market that exerts tremendous influenceon socio-economic conditions. A graduate from a liberal arts institution may be worthmore than what his or her academic balance sheet shows. A liberal arts education teaches onehow to think, how to analyze, how to read, how to write, how to develop a persuasive argument.Any liberal arts education, even vaguely defined becomes an intellectual antidote to theoverwhelming flood of information and technological change. A liberal arts education teachesstudents to read and to reason; to learn something about the range of human expression; to considerthe great literature and ideas of world civilizations; to recognize and construct arguments;and to have sensitivity towards othersâ€™ thinking. It also makes possible a genuine kind of citizenshipwithout which democracy and markets crumble. This study presents emerging trends inaccounting as a growing discipline in liberal arts institutions whose mission is aligned withsocial goals.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"4 1","pages":"149-167"},"PeriodicalIF":0.0,"publicationDate":"2010-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Historical Account of Key Words in Non-Financial Report Titles (A review of FT 500 corporations from 1989 to 2007) 非财务报告标题中关键词的历史描述(1989 - 2007年英国《金融时报》500强企业回顾)

Issues in Social and Environmental Accounting Pub Date : 2010-12-31 DOI: 10.22164/ISEA.V4I2.51

C. D. Ditlev-Simonsen

引用次数: 1

Environmental Management Accounting (EMA) Case Studies in Honduras –an Integrated UNIDO Project 洪都拉斯环境管理会计(EMA)案例研究-工发组织综合项目

Issues in Social and Environmental Accounting Pub Date : 2010-12-31 DOI: 10.22164/ISEA.V4I2.48

C. Jasch, D. Ayres, L. Bernaudat

引用次数: 15

The Quantity and Quality of Environmental Reporting in Annual Report of Public Listed Companies in Malaysia 马来西亚上市公司年报中环境报告的数量与质量

Issues in Social and Environmental Accounting Pub Date : 2010-12-31 DOI: 10.22164/ISEA.V4I2.50

Sharifah Buniamin

引用次数: 73