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Book part
Publication date: 25 October 2021

Edouard Jourdain

Accounting is part of a cosmology, even an anthropology, which goes beyond the simple input/output operation. This is why its object is in the deepest sense a political…

Abstract

Accounting is part of a cosmology, even an anthropology, which goes beyond the simple input/output operation. This is why its object is in the deepest sense a political term: accounting reports on and informs the relations that a society creates. As the true working heart of a company and of the State, it constitutes, however, a kind of a black box, the design of which would be reserved for certain specialists claiming to be of a scientific neutrality that conceals very political choices. From a normative point of view, accounting standardisation is an instrument of corporate or state governance insofar as it accounts for what is valued: as such, it reflects what matters in a society, not only in the strictly economic sense but also more generally in the social and political sense. As far as the company is concerned, we can conceive of it as an entity owned by the people who work there while holding a mandate of the company as a whole as long as its activity fits into the horizon it sets out. In this sense, it aims to maintain the capital (human, natural and financial) that constitutes it and to meet social needs. As for the State, re-envisioned from the perspective of the common, it becomes the object of institutions thoroughly invested by citizen control at all levels, from a perspective of complete federalism in which political and economic needs are coordinated under the principle of subsidiarity.

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Rethinking Finance in the Face of New Challenges
Type: Book
ISBN: 978-1-80117-788-7

Keywords

Article
Publication date: 1 April 1984

Katherine S. Chiang

Insects have been on the earth for 350 million years, 348 million years longer than man. With one to two million species, insects account for over three‐fourths of the…

Abstract

Insects have been on the earth for 350 million years, 348 million years longer than man. With one to two million species, insects account for over three‐fourths of the animal species on earth. They are found in practically every terrestrial habitat.

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Reference Services Review, vol. 12 no. 4
Type: Research Article
ISSN: 0090-7324

Book part
Publication date: 16 December 2016

Alexandre Rambaud and Jacques Richard

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some…

Abstract

Purpose

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

Methodology/approach

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

Findings

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

Research implications

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

Social implications

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

Originality/value

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.

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Finance and Economy for Society: Integrating Sustainability
Type: Book
ISBN: 978-1-78635-509-6

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Article
Publication date: 14 November 2018

Jacques G. Richardson and Walter Rudolf Erdelen

Specific examples or brief case-histories in different fields or disciplines illustrate the inventive process from conception to realization.

Abstract

Purpose

Specific examples or brief case-histories in different fields or disciplines illustrate the inventive process from conception to realization.

Design/methodology/approach

The authors examine predictions made in 2007 by “China experts” about what the Chinese business environment would look like in 2017. Their predictions were accurate in respect of around two-thirds of the issues they were asked to consider. The authors focus on the one-third of issues about which they were wide of the mark and examine the likely reasons.

Findings

The newly named Anthropocene is a time of increasing conception, research, design, development, evaluation and exploitation of new artifacts and services. Objectivity: careful problem-analysis assures the authors’ understanding of innovating pathways.

Research limitations/implications

Trial-and-error methods may be disorderly, log-type research records are not kept, accidents not considered relevant.

Originality/value

Examples cited are transdisciplinary, often requiring inputs from other economic or cultural sectors. These complexities should be of incalculable value to innovators with single-field backgrounds.

Details

foresight, vol. 20 no. 5
Type: Research Article
ISSN: 1463-6689

Keywords

Content available
Article
Publication date: 29 April 2014

162

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 4
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 1 March 1983

Suzanne St.‐Jacques and Richard Janke

Faced with a relentless upsurge in the number of online searches from 1981 to 1982, the Head of Reference, Morisset Library and the Coordinator of Online Searching for the…

Abstract

Faced with a relentless upsurge in the number of online searches from 1981 to 1982, the Head of Reference, Morisset Library and the Coordinator of Online Searching for the University of Ottawa ran, in June, 1982, a limited survey of staff allocation practices for online searching in 10 Canadian university libraries. The results of this survey and its implications for specific remedies to online staffing problems at the University of Ottawa are detailed. Recommendations for personnel allocation for online searching may find application in other university library systems in North America and elsewhere.

Details

Library Hi Tech, vol. 1 no. 3
Type: Research Article
ISSN: 0737-8831

Article
Publication date: 5 November 2019

Walter R. Erdelen and Jacques G. Richardson

This paper aims to discuss the history of human migration till the present day.

Abstract

Purpose

This paper aims to discuss the history of human migration till the present day.

Design/methodology/approach

The authors analyze the human movement from pre-hominid times, forming patterns of existence. Thus, ambient sun and water, weather and climate extremes, shelter, food supply, natural or human-made disasters gave rise to Homo sapiens’ wanderlust.

Findings

Despite obstacles, formidable barriers and even perilous deterrents, the species explored and exploited new soils and waters, whether beneficial or destructive of nature’s ample providence.

Originality/value

The authors treat societal as well as individual action, cultural behavior and the emergence of economic anthropology. Migratory legislation and regulation now risk transformation into resentment and then xenophobia.

Details

foresight, vol. 22 no. 1
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 14 October 2020

Jacques G. Richardson

The purpose of this paper is to understand a spontaneous movement of social mobilization and protest known as the yellow vests and their unrelenting demand for increased…

Abstract

Purpose

The purpose of this paper is to understand a spontaneous movement of social mobilization and protest known as the yellow vests and their unrelenting demand for increased buying power.

Design/methodology/approach

A capsule history of France and the universal struggle for a living wage lead to a post-Marxian process of intensified civic action to support the universal aims of well-being and fair play.

Findings

The yellow vests appear to be assuming the proportions of an unorthodox labor fraternity, a novel pressure network transcending the usual time-and-money quests of integrated trade unions.

Research limitations/implications

Little attention is paid to the changing nature of employment, work itself and labor competitiveness. These require further research.

Originality/value

Internal and external factors are identified, combining to explain the lack of discipline and orderly evolution by both animators and demonstrators.

Details

foresight, vol. 23 no. 2
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 21 September 2020

Jacques G. Richardson and Walter R. Erdelen

This study aims to assess progress toward achieving international (United Nations’) goals and targets for attaining sustainable development and discuss the risks of…

2526

Abstract

Purpose

This study aims to assess progress toward achieving international (United Nations’) goals and targets for attaining sustainable development and discuss the risks of worldwide failure.

Design/methodology/approach

The authors highlight the relationship between global goals/targets and governance, relate this to the concept of sustainable development, outline and compare Millennium Development Goals and their successors, the Sustainable Development Goals (SDGs), and lastly view SDG implementation from two major spaces i.e. the governance and science space, respectively.

Findings

Governance and culture as new components of sustainable development may be sine qua non for humanity’s transformative action toward global and just sustainable development. Through fostering informed decision and policymaking, modern science, as sketched in this contribution, should provide the framework for realizing Agenda 2030. Earth System Science and its innovative notions such as the Anthropocene, planetary boundaries, tipping points and tipping elements will be key in the process of “designing” blank a sustainable future of and for Homo sapiens.

Originality/value

This essay proposes developing holistic approaches to cooperate at all levels in urgent efforts to meet goals projected for 2030 and 2050. The complexity and functioning of the governance space, comprising a system of governance systems, is illustrated not only in the diversity of the institutional landscape but in particular through the blurring of all scales – local to global.

Article
Publication date: 16 November 2012

Tereza Bicalho, Jacques Richard and Cécile Bessou

The Renewable Energy Directive (RED) is a specific example of life cycle assessment (LCA) applied to legislative measures that have far‐reaching implications for economic…

Abstract

Purpose

The Renewable Energy Directive (RED) is a specific example of life cycle assessment (LCA) applied to legislative measures that have far‐reaching implications for economic operators. This paper aims to analyze LCA limitations for biofuels based on RED from an environmental accounting perspective.

Design/methodology/approach

LCA limitations are identified on the basis of a literature review and illustrated in the specific context of RED. The limitations encountered within the study were classified into two categories: lack of data, and lack of standards. From this perspective, the LCA‐based problems and their implication and possible improvements in the RED context are discussed.

Findings

The study identifies that the absence of an environmental accounting that could provide periodic enterprise‐specific information is a significant cause of limitations of LCA as a decision‐supporting tool within RED. In turn, environmental accounting approaches address a number of initiatives that are not systematically linked with LCA research. The paper recommends that RED should provide rules to address enterprise‐specific data in addition to other methodological approaches to overcome problems already discussed in the extant literature. This would enable RED to provide economic incentives more effectively and promote the application of environmental accounting systems in companies with higher quality data for LCA applications.

Originality/value

This paper explains how LCA applications could be improved by the introduction of environmental accounting systems and how RED could be more effective by considering environmental accounting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 3 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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