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Article
Publication date: 29 May 2018

Nicolas Antheaume

The purpose of this paper is to present a history of social and environmental accounting (SEA) in France.

Abstract

Purpose

The purpose of this paper is to present a history of social and environmental accounting (SEA) in France.

Design/methodology/approach

The choice is made to select and analyze three important breakthroughs in the development of SEA in France, at different periods. Three case studies are presented, based on secondary sources for two of them and on the author’s own research for the third one. The author choses the concept of organizational field, defined through its actors, how they interact, what they do, what tools and practices are being developed and what regulations are being enacted.

Findings

If each case is different in terms of context and outcome, all three present common characteristics which characterize the underlying forces which shaped SEA in France: mainly the role played by elites both in government and industry, an ability for industry to present its interests as the interests of France with an impact on the international standardization of some tools and regulatory issues such as product labeling. The French scene is dominated by engineers, characterized by quantitative tools which “measure” environmental performance, in line with the culture of the French elite for which mathematics are a tool for action and problem-solving. In a certain way this “depoliticized” environmental questions and made them a question of optimization more than a question of politics.

Practical implications

Because of the specific context in which some tools emerge, they may not be transferable to other countries without important changes.

Social implications

The focus on problem solving through quantitative tools to make the most rational decision, and the claim by the engineering profession to be in the best position to do so, is not a focus on accountability. This may be part of the reason why the accounting profession is not as involved as in other countries.

Originality/value

This paper also shows how France has been both a local field of SEA production, when it comes to developing quantitative tools, with occasional global reach, and an importer of global standards and SEA concepts which originated from the Anglo-Saxon word, when it comes to reporting. More generally, it is also a good illustration of how the development of a “local” organizational field is congruent with the characteristic of its national environment.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 4 September 2018

Delphine Gibassier, Jonathan Maurice and Charles Cho

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315

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 3
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 1 February 2011

Manuel Castelo Branco, Catarina Delgado, Cristina Sousa and Manuel Sá

The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants.

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1228

Abstract

Purpose

The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants.

Design/methodology/approach

The paper examines ICD on the internet in 2009 and compares the internet and 2008 annual reports as disclosure media using content analysis. Non‐parametric statistical methods are used to analyse some factors which influence disclosure.

Findings

Portuguese companies attribute greater importance to the internet. The analysis showed that size is significant in explaining ICD only in the case of annual reports. The results also indicated that industrial affiliation is only partially a factor explaining ICD.

Research limitations/implications

The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method.

Originality/value

The paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data. This paper is one of the first to investigate ICD both in annual reports and on the internet.

Details

Corporate Communications: An International Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 13 January 2012

Deborah Branswijck and Patricia Everaert

The purpose of this paper is to compare intellectual capital disclosure in the prospectus of an initial public offering (IPO) with the intellectual capital disclosure in…

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1710

Abstract

Purpose

The purpose of this paper is to compare intellectual capital disclosure in the prospectus of an initial public offering (IPO) with the intellectual capital disclosure in the subsequent annual report. The first objective was to investigate whether companies make a commitment toward intellectual capital disclosure. The second objective was to investigate whether companies report more on intellectual capital in the prospectus.

Design/methodology/approach

This study investigated the prospectus and annual report using a sample of 55 firms that applied for an initial listing in Belgium and The Netherlands from 2005‐2009. A coding framework of 86 items was used to perform the content analysis.

Findings

The existence of intellectual capital disclosure commitment was confirmed. Moreover, the results demonstrated that companies report more extensively on intellectual capital in their prospectus in comparison to their annual reports.

Originality/value

This paper documents the first study to provide empirical evidence on the existence of intellectual capital disclosure commitment. Therefore, it offers a new path for future intellectual capital disclosure research.

Details

Journal of Intellectual Capital, vol. 13 no. 1
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 1 April 1992

Ingrid Brunstein

In France, no other specialist business function is sopredominantly marked by culture as HRM. In France, Cartesian patterns ofanalytical thinking, the passion for…

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1720

Abstract

In France, no other specialist business function is so predominantly marked by culture as HRM. In France, Cartesian patterns of analytical thinking, the passion for anti‐authoritarian individualism, and the reduction of disorder through legislation and bureaucracy influence the company′s sociocultural environments, in particular through the education system, the status of executives, and the role of trade unionism. Emphasis is put on the concept of ubiquity in HRM; it is at the intersection of all the other corporate functions and its role is shared with the line managers at the technical, relational and strategic level. Future perspectives, like the introduction of new technologies, may impose a new ethical dimension for HRM against the “gospel of efficiency”.

Details

Employee Relations, vol. 14 no. 4
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 12 September 2016

Rachael Ajomboh Ntongho

This paper aims to analyse the link between culture and corporate governance. In particular, it demonstrates the impact of culture in inhibiting convergence of corporate…

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4499

Abstract

Purpose

This paper aims to analyse the link between culture and corporate governance. In particular, it demonstrates the impact of culture in inhibiting convergence of corporate governance. Overall, the paper provides an appraisal of corporate governance laws in stakeholder-oriented states that have endured market pressure for convergence.

Design/methodology/approach

The paper utilises historical trend in analyzing changes in corporate governance regulation in six countries covering three continents with stakeholder-oriented corporate governance model to determine the effect of culture in the convergence or divergence of corporate governance.

Findings

The view that corporate governance is converging towards the shareholder model largely ignores cultural differences in states. An appraisal of corporate governance rules and principles that have endured Anglo-American influence reveals a strong propensity for cultural norms to dictate areas where changes occur. This paper demonstrates nominal changes in corporate governance regulation and ideologies, as states still turn to design corporate governance rules around their cultural philosophy. The paper also reveals weak political authority for convergence vis-à-vis market forces.

Practical implications

Laws are strongly embedded in the corporate philosophies of states. Thus, the market and managers need to incorporate national culture into corporate practices for effective implementation.

Originality/value

Few studies have examined the effect of culture on the convergence of corporate governance regulation, especially across different countries. This study does not only analyze corporate governance in developed countries but also examines emerging nations in Africa where research on convergence is very scarce.

Details

International Journal of Law and Management, vol. 58 no. 5
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 21 September 2010

Manuel Castelo Branco, Catarina Delgado, Manuel Sá and Cristina Sousa

The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and…

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1987

Abstract

Purpose

The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure as well as the effects of ICD on the growth of a company.

Design/methodology/approach

The paper examines ICD in 2004, 2006 and 2008 annual reports using content analysis. Non‐parametric statistical methods are used to test size and industry effects on disclosure, the effects of the level of disclosure on the growth of a company and to determine the significance of the differences in disclosure between the years under analysis.

Findings

The analysis showed that size is significant in explaining ICD. The results also indicated that industrial affiliation is only partially a factor explaining ICD. It was not possible to confirm neither an increase in ICD over time, nor the relationship between ICD and growth.

Research limitations/implications

The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method.

Originality/value

This paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data.

Details

EuroMed Journal of Business, vol. 5 no. 3
Type: Research Article
ISSN: 1450-2194

Keywords

Content available
Article
Publication date: 7 May 2021

Carlos Larrinaga and Jan Bebbington

The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the…

Abstract

Purpose

The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors, activities and ways of thinking that made SR more likely to be institutionalized once the GRI entrepreneurship came to the fore.

Design/methodology/approach

The paper revisits a time period (the 1990s) that has yet to be formally written about in any depth and traces the early development of what became SR. This material is examined using a constructivist understanding of regulation.

Findings

The authors contend that a convergence of actors and structural conditions were pivotal to the development of SR. Specifically, this paper demonstrates that a combination of actors (such as epistemic communities, carriers, regulators and reporters) as well as the presence of certain conditions (such as the societal context, analogies with financial reporting, environmental reporting and reporting design issues) contributed to the development of SR which was consolidated (as well as extended) in 1999 with the advent of the GRI.

Research limitations/implications

This paper theorizes (through a historical analysis) how SR is sustained by a network of institutional actors and conditions which can assist reflection on future SR development.

Originality/value

This paper brings together empirical material from a time that (sadly) is passing from living memory. The paper also extends the use of a conceptual frame that is starting to influence scholarship in accounting that seeks to understand how norms develop.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 October 1997

M.R. Mathews

Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide…

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14818

Abstract

Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide a structure or classification for others to use. In order to structure the task, uses three time periods: 1971‐1980; 1981‐1990; and 1991‐1995, and classifies the literature into several sub‐groups including empirical studies, normative statements, philosophical discussion, non‐accounting literature, teaching programmes and textbooks, regulatory frameworks, and other reviews. Attempts, after the classification, to synthesize an overall chronological position. Concludes that there is something to celebrate after 25 years. However, the continued success of this field is dependent on a relatively small number of researchers, writers, and specialized journals without which there would be the danger of a collapse of interest and a loss of what has been gained so far. Consequently, the provision of a place in the advanced undergraduate and graduate curriculum is a major task for the next decade. Argues that appropriately qualified and motivated professionals are needed to contribute to environmental policy and management in both the public and private sectors. However, appropriate educational programmes have not been evident to date.

Details

Accounting, Auditing & Accountability Journal, vol. 10 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 January 1999

Russell Craig and Joselito Diga

This paper proposes a framework to facilitate description of national financial accounting systems. Its first element, broad aims, identifies the fundamental purpose of…

Abstract

This paper proposes a framework to facilitate description of national financial accounting systems. Its first element, broad aims, identifies the fundamental purpose of national financial accounting systems as being to effect a macro‐user or micro‐user orientation. From this emerges the second element, institutional environment, which describes the nature of regimes put in place to effect regulation. This influences the third element, the specific accounting rules and practices adopted. Aspects of international practice relating to each of these three elements are illustrated. The pedagogical benefits of the framework are demonstrated. The standard vocabulary and the structured format of the framework is used to describe, in capsule form, the national financial accounting systems of Korea and Indonesia. The framework seems likely to enhance understanding of the similarities and differences in national financial accounting systems and to contribute useful insights to international accounting matters.

Details

Asian Review of Accounting, vol. 7 no. 1
Type: Research Article
ISSN: 1321-7348

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