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Issues in Social and Environmental Accounting最新文献

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Evaluating Sustainability: a Need for Standards 评估可持续性:对标准的需求
Issues in Social and Environmental Accounting Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.23
Güler Aras, D. Crowther
{"title":"Evaluating Sustainability: a Need for Standards","authors":"Güler Aras, D. Crowther","doi":"10.22164/ISEA.V2I1.23","DOIUrl":"https://doi.org/10.22164/ISEA.V2I1.23","url":null,"abstract":"Sustainability is one of the most used words in relation to business activity and reporting atpresent, but its meaning is vague. We argue that its use is based upon the concepts of stewardshipand of the firm as going concerned, coupled with the traditional view of the transformationalprocess of a business. We further argue that this is problematic in the present global environmentwhen stewardship of resources is becoming paramount. We therefore argue that sustainabilityis actually based upon efficiency in the transformational process and equity in thedistribution of effects. We therefore argue for the need for standards in analysing and measuringsustainability and outline a more complete model which recognises distributional implications,and is developed into a model of operationalisability.   Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"2 1","pages":"19-35"},"PeriodicalIF":0.0,"publicationDate":"2008-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167284","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: 35
Social and Environmental Accounting and Reporting: From Ridicule to Revolution? From Hope to Hubris? - A Personal Review of the Field 社会与环境会计与报告:从嘲笑到革命?从希望到傲慢?-对该领域的个人评论
Issues in Social and Environmental Accounting Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.22
R. Gray
{"title":"Social and Environmental Accounting and Reporting: From Ridicule to Revolution? From Hope to Hubris? - A Personal Review of the Field","authors":"R. Gray","doi":"10.22164/ISEA.V2I1.22","DOIUrl":"https://doi.org/10.22164/ISEA.V2I1.22","url":null,"abstract":"The objective of this essay is to provide a coherent overview of author’s research and scholarshipover the last two decades or so. As such it is a compromise between a revisionist history,an auto-critique and a review essay. This compromise arises, primarily, for two reasons. First,the work I have undertaken in developing social accounting has often been ad hoc and pragmatic;it certainly has not followed a carefully crafted master plan or research design. Secondly,the work is heavily context dependent. Issues such as personal history, changing attitudesin politics, business and the profession, the development of the author’s understandingsand, interaction with colleagues have all had major influence on the research. Some of the workmay only make sense when seen in those contexts.  Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"2 1","pages":"3-18"},"PeriodicalIF":0.0,"publicationDate":"2008-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167269","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
Research Note Sustainable Management: An Accounting Issue? 可持续管理:一个会计问题?
Issues in Social and Environmental Accounting Pub Date : 2008-06-30 DOI: 10.22164/ISEA.V2I1.29
G. Svensson
{"title":"Research Note Sustainable Management: An Accounting Issue?","authors":"G. Svensson","doi":"10.22164/ISEA.V2I1.29","DOIUrl":"https://doi.org/10.22164/ISEA.V2I1.29","url":null,"abstract":"There is an ongoing debate in the worldwide scholarly society regarding the causes of noted climate change on the planet Earth. It is a concern also frequently debated in the non-scholarly societies. Principally, it is about whether or not the causes of noted climate change are the result of natural or human-related factors. The objective of this research note is to raise the question whether sustainable management is an accounting issue. It intends to pinpoint the need to visualize sustainable aspects of management approaches.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"2 1","pages":"145-154"},"PeriodicalIF":0.0,"publicationDate":"2008-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167405","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: 0
The Role of Control System in Increasing Corporate Social Performance: The Use Of Levers of Control 控制系统在提高企业社会绩效中的作用:控制杠杆的使用
Issues in Social and Environmental Accounting Pub Date : 2008-06-01 DOI: 10.22164/ISEA.V2I1.28
Hasan Fauzi, Azhar A. Rahman
{"title":"The Role of Control System in Increasing Corporate Social Performance: The Use Of Levers of Control","authors":"Hasan Fauzi, Azhar A. Rahman","doi":"10.22164/ISEA.V2I1.28","DOIUrl":"https://doi.org/10.22164/ISEA.V2I1.28","url":null,"abstract":"One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance.Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons’ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization’s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"87 1","pages":"131-144"},"PeriodicalIF":0.0,"publicationDate":"2008-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167356","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
A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Development 构建问责制和可持续发展战略的社群主义方法
Issues in Social and Environmental Accounting Pub Date : 2007-12-31 DOI: 10.22164/ISEA.V1I2.15
M. Arunachalam, S. Lawrence, M. Kelly, J. Locke
{"title":"A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Development","authors":"M. Arunachalam, S. Lawrence, M. Kelly, J. Locke","doi":"10.22164/ISEA.V1I2.15","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.15","url":null,"abstract":"This paper explores some ideas for expanding the scope of corporate accountability and therebycontemporary practices in corporate social reporting (CSR). Contemporary CSR practices havebeen criticized for acting as a legitimizing device for profit-seeking entities possibly at the expenseof the community. A communitarian correction to CSR practices suggests that accountabilityto the community is necessary for any accounting aimed at sustainability. The interpretivemethodology adopted in this study starts with a set of ideas or “pre-understandings” drawnfrom extant literature on accountability and communitarian philosophy. These ideas provide atheoretical lens for examining and understanding the participation of the Taupo business, farmingand general community in formulating strategies for sustainable development.of the TaupoDistrict in New Zealand. Alternating between our pre-understanding and the empirical data, aprocess known as “fusion of horizons” (Gadamer, 1975) in philosophical hermeneutics, is ameans by which theories can be developed.. This interpretive study indicates that meaning ofaccountability can be extended beyond a narrow conventional sense portraying accountabilityas a process of providing an account. Accountability also involves other dimensions such asmoral responsibility, cooperative enquiry, information sharing, transparency and joint responsibility.From a communitarian perspective these dimensions of accountability emphasise thecentrality of community and communal values. Accountability for environmental and socialissues extends beyond the domain of corporations, and involves community participation. Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"217-242"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167599","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
Corporate Social Responsibility and UK Retailers 企业社会责任与英国零售商
Issues in Social and Environmental Accounting Pub Date : 2007-12-31 DOI: 10.22164/ISEA.V1I2.16
P. Jones, M. Wynn, D. Comfort, D. Hillier
{"title":"Corporate Social Responsibility and UK Retailers","authors":"P. Jones, M. Wynn, D. Comfort, D. Hillier","doi":"10.22164/ISEA.V1I2.16","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.16","url":null,"abstract":"This paper offers a preliminary examination of the Corporate Social Responsibility (CSR) commitments and agendas being addressed and reported by the UK‟s leading retailers. The paper begins with a short discussion of the characteristics and origins of CSR and of the current structure of retailing in the UK. This is followed by an illustrative examination of the CSR issues publicly reported by the UK‟s top ten country of origin retailers and the paper draws its empirical material from the CSR reports posted on the World Wide Web by these retailers. The findings reveal that the UK‟s top ten retailers are addressing and reporting on four sets of CSR themes namely those relating to the environment; the marketplace; the workplace and the community. The paper concludes with a discussion of a number of general issues relating to these themes.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"12 1","pages":"243-257"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167676","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: 23
Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter 环境管理会计中的供应链信息——以一家越南咖啡出口商为例
Issues in Social and Environmental Accounting Pub Date : 2007-12-31 DOI: 10.22164/ISEA.V1I2.19
T. Viere, S. Schaltegger, J. V. Enden
{"title":"Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter","authors":"T. Viere, S. Schaltegger, J. V. Enden","doi":"10.22164/ISEA.V1I2.19","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.19","url":null,"abstract":"This case study discusses Environmental Management Accounting (EMA) which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"296-310"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167775","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: 21
On The Effectiveness of Social and Environmental Accounting 论社会与环境会计的有效性
Issues in Social and Environmental Accounting Pub Date : 2007-12-31 DOI: 10.22164/ISEA.V1I2.20
Marc Orlitzky, Glen Whelan
{"title":"On The Effectiveness of Social and Environmental Accounting","authors":"Marc Orlitzky, Glen Whelan","doi":"10.22164/ISEA.V1I2.20","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.20","url":null,"abstract":"This paper presents the broad outline of an instrumental theory of social and environmentalaccounting (SEA) at two levels of analysis: organizational and societal. We argue that, giventhe impact of signaling and transaction costs as well as various other costs and benefits of SEA,the level of SEA should be set so that marginal costs of SEA equal marginal benefits (at thefirm level) or marginal costs of SEA to society equal marginal benefits to society (in line withthe tenets of social efficiency). In this context, we summarize the overall empirical evidenceregarding the financial benefits of social and environmental disclosures for the reporting organization.Moreover, because all organizational decision making is embedded in politicalgovernance systems, we also highlight the importance of these systems for SEA and concludewith three suggestions for future research. Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"311-333"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167795","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: 8
Towards an Ethical Framework Grounded in Everyday Business Life 建立基于日常商业生活的道德框架
Issues in Social and Environmental Accounting Pub Date : 2007-12-31 DOI: 10.22164/ISEA.V1I2.14
G. Donleavy
{"title":"Towards an Ethical Framework Grounded in Everyday Business Life","authors":"G. Donleavy","doi":"10.22164/ISEA.V1I2.14","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.14","url":null,"abstract":"Business is increasingly concerned to reconcile investor driven pressure to perform with state driven pressure to conform (to a cascade of new regulation). Ethics generally favors the latter at the expense of the former. The ethical frameworks developed in the last few years differ from their classical predecessors, however. Integrative Social Contract Theory begins with the business contract and moves out from there to the wider society. Care theory begins with the relationship between two individual persons and moves out from there. Both theories are skeptical of the Universalist claims of classical ethical and religious frameworks and both claim to be user friendly. This paper compares and contrasts the two theories and hopes to show how the ethical lacunae in ISCT can be fixed by Care Theory. How a business would operate under the sway of Care Theory is described. Fears that Care Theory cannot be applied to business without weakening competitive strength are addressed. The paper is offered as a step towards merging ISCT and Care Theory to evolve an ethical framework for business. It would be a framework that engages fully with business realities, especially competitive realities, but that is directly and clearly guided by classical ethical principles.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"199-216"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167587","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
The Opinions of European Companies on Corporate Social Responsibility and Its Relation to Innovation 欧洲企业对企业社会责任的看法及其与创新的关系
Issues in Social and Environmental Accounting Pub Date : 2007-12-31 DOI: 10.22164/ISEA.V1I2.18
M. V. López-Pérez, C. Pérez-López, Lázaro Rodríguez‐Ariza
{"title":"The Opinions of European Companies on Corporate Social Responsibility and Its Relation to Innovation","authors":"M. V. López-Pérez, C. Pérez-López, Lázaro Rodríguez‐Ariza","doi":"10.22164/ISEA.V1I2.18","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.18","url":null,"abstract":"In recent years there has been greater concern among companies to include responsible practicesin their goals. To achieve this aim, companies are beginning to manage economic, socialand environmental factors following socially responsible practices. Adopting a strategy of CorporateSocial Responsibility (CSR) may influence the different policies implemented by thecompany, one of which is that regarding innovation. In this study, we analyze the opinions of95 European companies, 42 of which form part of the Dow Jones Sustainability Index (DJSI)and 53 of which belong to the Dow Jones General Index (DJGI), concerning their CSR policy,the innovation carried out and the relation between the two concepts. Our results show that theDJSI companies, unlike those belonging to the DJGI, consider their CSR strategy to be a keyfactor in generating competitive advantages and profits. Moreover, the companies surveyedhave implemented innovations that are more incremental than radical, and these innovationpractices are found to be influenced by CSR strategies.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"276-295"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167735","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: 12
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