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Book part
Publication date: 3 July 2017

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

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Book part
Publication date: 3 July 2017

Natalie Kyung Won Kim and Ella Mae Matsumura

The paper provides a research framework for analyzing CSR issues and suggests knowledge gaps that can be addressed by managerial accounting researchers.

Abstract

Purpose

The paper provides a research framework for analyzing CSR issues and suggests knowledge gaps that can be addressed by managerial accounting researchers.

Methodology/approach

The paper draws on frameworks introduced by Epstein (2008), Aguinis and Glavas (2012), and Hahn, Figge, Pinkse, and Preuss (2010).

Findings

Despite the potential tension between managing corporate social responsibility (CSR) performance and corporate financial performance, researchers have generally established a positive relationship between the two. However, the underlying mechanisms or processes linking CSR efforts to financial performance are not well understood. Managerial accounting researchers can help fill the knowledge gap on linkages between processes, performance measures, and incentives in achieving CSR goals. A particularly important area of potential research is how firms motivate creativity, both individually and collectively, to integrate CSR initiatives into firm processes.

Originality/value

The paper provides a framework for researchers starting out at the intersection of management accounting and CSR.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

Keywords

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Book part
Publication date: 29 March 2016

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-652-2

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Book part
Publication date: 23 November 2016

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

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Book part
Publication date: 13 August 2018

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78756-440-4

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Book part
Publication date: 28 September 2020

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-83982-913-0

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Book part
Publication date: 20 October 2017

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78743-297-0

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Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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