Issues in Social and Environmental Accounting最新文献_第8页

An urgent need for ethics education for accountants 会计人员的职业道德教育迫在眉睫

Issues in Social and Environmental Accounting Pub Date : 2009-06-30 DOI: 10.22164/ISEA.V3I1.57

Desti Kannaiah, N. Kumar

{"title":"An urgent need for ethics education for accountants","authors":"Desti Kannaiah, N. Kumar","doi":"10.22164/ISEA.V3I1.57","DOIUrl":"https://doi.org/10.22164/ISEA.V3I1.57","url":null,"abstract":"Social, political and technological changes have challenged traditional idea of professionalpractice by accountants. Accounting is both an essential practice and a vital profession in theeconomically developed world of today (Ronald F.Duska and Brenda Shay Duska,2003). Today,professional accountants cannot exist by technical knowledge alone; they have to possesand apply that within a framework of professional values, ethics and attitudes.(Peter Williams,2007). Ethics, values and principles serve as benchmarks of the accounting profession. Theydetermine what is right and wrong, appropriate and inappropriate, on a universal basis everytime. (Joe Lienandt, 2003). Enronâ€™s bankruptcy case, in which their auditors and consultantsfrom the accounting firm Arthur Anderson, came under criticism for not apparently carryingout their responsibilities as accountants. The Enron/Arthur Andersonâ€™s case has raised the ethicalquestion, â€˜what is the appropriate behaviour for accountants?â€™ and â€˜what are the accountantssupposed to do?â€™ This paper attempts to address the following issues: How to teach ethics tothose entering the profession; How to ensure that the ethical standards and behaviour of experiencedaccountants are as fresh and relevant as technical knowledge.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"21 1","pages":"88-94"},"PeriodicalIF":0.0,"publicationDate":"2009-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168453","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: 10

Varying the Quality of Business Communication Caused by Compliance of Different Accounting Rules 不同会计准则导致的业务沟通质量差异

Issues in Social and Environmental Accounting Pub Date : 2009-06-30 DOI: 10.22164/ISEA.V3I1.36

A. Setyadi, Rusmin Rusmin, G. Tower, Alistair M. Brown

引用次数: 3

Corporate Social Responsibility Issues in Media Releases: A Stakeholder Analysis of Australian Banks 媒体发布中的企业社会责任问题:澳大利亚银行的利益相关者分析

Issues in Social and Environmental Accounting Pub Date : 2008-12-31 DOI: 10.22164/ISEA.V2I2.31

Christopher J. Reinig, C. Tilt

引用次数: 21

Further Thoughts on Mega-Accounting and the Need for Standards 对大型会计和准则需求的进一步思考

Issues in Social and Environmental Accounting Pub Date : 2008-12-31 DOI: 10.22164/ISEA.V2I2.30

M. Mathews

{"title":"Further Thoughts on Mega-Accounting and the Need for Standards","authors":"M. Mathews","doi":"10.22164/ISEA.V2I2.30","DOIUrl":"https://doi.org/10.22164/ISEA.V2I2.30","url":null,"abstract":"This paper continues previous research (Mathews 1984, 1997b, 2000a, 2000b, 2003) into developinga proposal for a system of comprehensive reporting based on a concept called megaaccounting.The ideas in mega-accounting are similar to those behind GRI (2002) and triplebottom line (TBL) reporting (Elkington 1997), but with a different underlying philosophy, asocial contract approach compared to one based on organisational legitimacy or the need formanagement to drive sustainability and sustainable capitalism which is sometimes called â€˜thebusiness caseâ€™. The paper attempts to develop the concept of mega-accounting by identifyingthe purpose underlying the reports, identifying the basis of a conceptual framework and providingan indication of the content that social and environmental accounting reports may include inthe future. Of necessity the research perspective is normative and deductive, as is much of theprocess of developing accounting standards, the model upon which it is argued social and environmentalaccounting should be based. The paper concludes by reiterating that the way forwardfor social and environmental accounting and reporting is for a conceptual framework to beagreed and standards developed via a normative-pragmatic process that will provide the basisfor comprehensive, audited, corporate reports encompassing the social, environmental and economicdimension. Furthermore, additional work is needed on the areas of macro-social accountingand externalities in order to develop a comprehensive framework.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"2 1","pages":"158-175"},"PeriodicalIF":0.0,"publicationDate":"2008-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167483","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: 6

Corporate Environmental Disclosures on the Internet: an Empirical Analysis of Indian Companies 互联网上的企业环境信息披露:对印度企业的实证分析

Issues in Social and Environmental Accounting Pub Date : 2008-12-31 DOI: 10.22164/ISEA.V2I2.33

P. Malarvizhi, Sangeeta Yadav

{"title":"Corporate Environmental Disclosures on the Internet: an Empirical Analysis of Indian Companies","authors":"P. Malarvizhi, Sangeeta Yadav","doi":"10.22164/ISEA.V2I2.33","DOIUrl":"https://doi.org/10.22164/ISEA.V2I2.33","url":null,"abstract":"The impact of industrialization, on natural resources, human health and environment was notclear till 1960s. Rachel Carson for the first time in 1962 raised important questions about humanimpact on nature in her book, Silent Spring. With the growing awareness towards sustainabledevelopment, industries and corporations have a major role in environmental degradationand protection thereof. In the past, accounting theories emphasized primarily on financial performance.This awareness on sustainable development is visible through varied environmentalmanagement mechanisms practiced amongst companies across the world. Environmental concernsare addressed by corporate giants through identification and estimation of environmentalcosts, benefits, investments, assets and liabilities into main stream accounting and reportingpractices, for varied managerial decisions. These focused environmental efforts have sharpenedand improved the global reporting standards. In India, the incorporation of environmentalcosts and benefits into mainstream financial reporting is at its nascent stage at present - but it iscertain to grow. Indian companies have not yet developed a holistic approach to environmentalreporting, as there is lack of environmental reporting guidelines. On the other hand environmentalawareness among Indian stakeholders gets strengthened with advancement in communicationtechnology. High propensity of environmental awareness ensures a more cautious approachamong Indian corporations to be environmentally responsible. With the advancementof information and communications technologies, global corporate information disclosureshave been on rise through the medium of internet, as confirmed by various recent national andinternational surveys. This research has observed that Indian companies follow diverse reportingpractices on the internet viz., stand alone environmental reporting (satellite accounts) orreporting along with the Annual/Financial Reports, or Sustainability Reporting.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"55 1","pages":"211-232"},"PeriodicalIF":0.0,"publicationDate":"2008-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168311","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: 27

Social and Environmental Disclosure in the Annual Reports of Jordanian Companies 约旦公司年报中的社会和环境信息披露

Issues in Social and Environmental Accounting Pub Date : 2008-12-31 DOI: 10.22164/ISEA.V2I2.32

K. Ismail, A. Ibrahim

{"title":"Social and Environmental Disclosure in the Annual Reports of Jordanian Companies","authors":"K. Ismail, A. Ibrahim","doi":"10.22164/ISEA.V2I2.32","DOIUrl":"https://doi.org/10.22164/ISEA.V2I2.32","url":null,"abstract":"Recently, much attention has been devoted by researchers to study social and environmentaldisclosure among corporations. Most of the studies were conducted in developed countries,with only a handful being undertaken in developing countries. This study aims to investigatethe extent of social and environmental disclosure in the annual reports of Jordanian companiesand examine if the level of disclosure is influenced by size of firm, government ownership andindustry. In particular, disclosure with regard to environmental issues, community involvementand human resource are examined. Using a sample of 60 companies in the manufacturing andservice sectors, content analysis is used to measure the level of disclosure. The findings indicatethat 85% of the companies somehow disclose social and environmental information. Humanresource is the most disclosed theme while the environmental issue had the lowestdisclosure among the companies. In addition, a significant positive association is found betweencompany size and social and environmental disclosure, and companies with high governmentownership tend to have a lower level of disclosure compared to companies with low governmentownership. On the overall, no significant relationship was found between industry typeand the level of social and environmental disclosure. However, when only environmental issuesare examined, manufacturing companies tend to disclose more of the items compared to servicecompanies.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"2 1","pages":"198-210"},"PeriodicalIF":0.0,"publicationDate":"2008-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168264","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: 55

The Extent of Membership Representation and Non-Representation on the IASB 国际会计准则理事会成员代表和非代表的程度

Issues in Social and Environmental Accounting Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.26

Alistair M. Brown

引用次数: 3

The Case For Reporting Pro-Active Environmental Initiatives: A Malaysian Experiment On Stakeholder Influence Strategies 报告积极主动的环境倡议的案例:马来西亚对利益相关者影响战略的实验

Issues in Social and Environmental Accounting Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.24

E. Elijido-Ten

引用次数: 17

Corporate Social Performance, Financial Performance for Firms that Restate Earnings 企业社会绩效，重报盈余公司的财务绩效

Issues in Social and Environmental Accounting Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.27

Lois S. Mahoney, Willaim D. LaGore, Joseph A. Scazzero

{"title":"Corporate Social Performance, Financial Performance for Firms that Restate Earnings","authors":"Lois S. Mahoney, Willaim D. LaGore, Joseph A. Scazzero","doi":"10.22164/ISEA.V2I1.27","DOIUrl":"https://doi.org/10.22164/ISEA.V2I1.27","url":null,"abstract":"This study examines corporate social performance (CSP) in firms that restate their financialstatements and, using a match pair design, compares their performance to firms that do notrestate their financial statements. Utilizing a randomized block design (two years prior to therestatement and two years after the restatement) for a sample of 44 U.S. firms, we found thatCSP Strengths, CSP Weaknesses, CSP People Strengths, and CSP People Weaknesses all increasedafter restatement though weaknesses increased at a greater rate than strengths. Additionally,using panel data and a match pair design we found, we found that restating firms hada greater increase in CSP Strengths, CSP Weaknesses, CSP Product Strengths, CSP PeopleStrengths and a greater decrease in Total CSP People than non-restating firms after the restatementperiod. When comparing the relationships between CSP and financial performance (FP),we found that the positive relationship between ROA and CSP Strengths is greater for restatementfirms than non-restating firms. In particular, we find that this positive relationship is aresult of the People dimension of CSP, in particular CSP People Strengths.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"2 1","pages":"104-130"},"PeriodicalIF":0.0,"publicationDate":"2008-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167345","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: 32

The Impact of a Change in Regulation on Environmental Disclosure: SAB92 and the US Chemical Industry 法规变化对环境信息披露的影响:SAB92与美国化学工业

Issues in Social and Environmental Accounting Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.25

Kathryn Bewley, V. Magness

{"title":"The Impact of a Change in Regulation on Environmental Disclosure: SAB92 and the US Chemical Industry","authors":"Kathryn Bewley, V. Magness","doi":"10.22164/ISEA.V2I1.25","DOIUrl":"https://doi.org/10.22164/ISEA.V2I1.25","url":null,"abstract":"This study investigates environmental disclosure in the annual reports of US public companiesin the chemical industry during a time when there was a substantial change in reporting regulation.This change concerned contingent environmental liabilities. We draw on signal theoryand the economic cost perspective to generate predictions about environmental disclosurestrategies. We find evidence that managers use disclosure to distinguish their companies fromother companies: first by disclosing environmental liabilities that many other companies did notreveal; and later by disclosing other future-oriented financial information. We assumed initially,that this behaviour was indicative of signaling strategy. We find, however, that the companieswhich we initially thought were signaling have higher levels of pollutant emissions (perdollar of assets) than non-signaling companies. This evidence does not support our earlier assumption.We argue that public concern about this industry, and the fact that emissions levelsare open to public scrutiny, lowers the disclosure-cost threshold for high emission companies,leading managers to disclose information they previously withheld.Â Copyright Â© www.iiste.org Â","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"2 1","pages":"61-88"},"PeriodicalIF":0.0,"publicationDate":"2008-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167621","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