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Book part
Publication date: 27 January 2014

Camelia Iuliana Lungu, Chiraţa Caraiani and Cornelia Dascălu

This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the…

Abstract

Purpose

This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the presentation of social and environmental information in the annual reports from Romanian companies’ perspective.

Methodology

A literature review introduces and justifies the second part of the research. The latter is organised as an exploratory study based on interviews. It presents the current state of Romanian companies’ availability for reconsidering financial reporting from the perspective of corporate social responsibility.

Findings

While social and environmental involvement of Romanian companies is at an early stage, there is a basis for future development of corporate reporting by addressing social and environmental aspects. We noticed that companies have the tendency of responding rather to a mandatory framework than a voluntary one.

Research limitations

The limitations of the research are linked to the study population. The small number of Romanian companies that publicly manifest interest for social responsibility determined the choice of a qualitative instead of a quantitative research.

Social implications

The exploratory study based on the case of Romania accompanies the present state of non-financial versus financial reporting in order to highlight measurable and non-measurable, but relevant, information to be considered in a future reporting framework.

Originality of the chapter

The study advances new lines in accounting research by confronting the national and international perspectives of social and environmental reporting. Debates and arguments on the research results add value and utility to the research.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

Content available

Abstract

Details

International Journal of Accounting & Information Management, vol. 18 no. 1
Type: Research Article
ISSN: 1834-7649

Article
Publication date: 2 March 2010

Cornelia Dascalu, Chirata Caraiani, Camelia Iuliana Lungu, Florian Colceag and Gina Raluca Guse

The purpose of this paper is to examine the externalities in social environmental accounting.

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Abstract

Purpose

The purpose of this paper is to examine the externalities in social environmental accounting.

Design/methodology/approach

The paper is based on the fundamental research that is related to inductive accounting theory and uses scientific methods for identification of theoretical and practical difficulties of recognizing the externalities in social environmental accounting.

Findings

The main finding of the paper is that the information portfolio for the assessment of the externalities will contribute to the accurate estimation of the accounting offer and to the objective judgment of the requested information of this kind within the global performance management. This feat will allow construction of a pertinent informational base concerning the externalities, for integration of the external social costs into the conventional accounting model with a view to smoothly substantiating the socioeconomic and environmental policies.

Practical implications

This paper focuses on designing a social arrangement that, in the presence of externalities, can offer an optimal allocation of resources and thus a maximization of welfare for Romanian companies.

Originality/value

The paper helps put the organization in a stronger competitive position in relation to firms that apply only conventional accounting and is not extensively and creatively in using the outcomes of expanding social environmental accounting in its decision making.

Details

International Journal of Accounting & Information Management, vol. 18 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Content available
Article
Publication date: 2 March 2010

443

Abstract

Details

International Journal of Accounting & Information Management, vol. 18 no. 1
Type: Research Article
ISSN: 1834-7649

Content available
Book part
Publication date: 2 December 2013

Abstract

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Book part
Publication date: 2 December 2013

Abstract

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

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