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1 – 10 of 619This chapter reviews the need for accounting education change in selected countries to determine whether commonalities exist. Beginning with the need for accounting education…
Abstract
This chapter reviews the need for accounting education change in selected countries to determine whether commonalities exist. Beginning with the need for accounting education change in the United States and the promotion and acknowledgment of the Accounting Education Change Commission (AECC) initiatives in that country, the chapter proceeds to examine the accounting education reforms in three selected English-speaking countries with developed accounting systems. I find that in these selected countries, the emphasis, like the United States, was also on the nurturing of generic skills as opposed to acquiring just technical knowledge. These countries were leaning toward implementation of changes based on the philosophy of the AECC initiatives, although some were initiated prior to the formation of AECC. Hence, for any accounting education change in developing countries, these initiatives are highly recommended as a basis for accounting curriculum development and pedagogical considerations.
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Theodore T. Y. Chen, Qiang Zhou, Hui Fang and Yanling Wang
The Braun and Simpson’s (2004) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral…
Abstract
The Braun and Simpson’s (2004) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process and more enjoyable than the lecture-only method. The extent of achieving both of these is dependent on the type of activity that is consistent with the student’s preferred Pause method activity. Students will achieve higher examination scores when following their preferred Pause activity. Our study replicates the Braun and Simpson’s study in Greater China using one university in Hong Kong and one in mainland China as students in these jurisdictions are more passive learners and their value of learning more extrinsic than intrinsic. The results are similar to the Braun and Simpson’s study, thus enhancing the universality of the “Pause” method.
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Giovanni Battista Derchi, Michael Burkert and Daniel Oyon
Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers…
Abstract
Purpose
Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to incorporate the full spectrum of ecological data into day-to-day business decisions and foster green management execution. However implementation remains a challenge and many of the difficulties are associated with conceptual and practical problems in integrating ‘green’ information and providing guidance on effective implementation. In this context academics might investigate on further explanations on how to achieve excellence in both environmental and financial performance. Hence this chapter substantiates the need for more theoretical and empirical studies on EMA practices and proposes avenues for future research.
Approach
We review the growing body of EMA research to inform the reader of what has been studied to date and indicate the necessity for further investigation. In addition, we suggest areas for future research.
Findings
Our synthesis highlights the relevant aspects of EMA examined in prior studies. The review reveals unexplored facets that need to be investigated to complement existing knowledge. In particular researchers might explore the concept of environmental performance and the application of different forms of EMA within organizations. Moreover academics have the opportunity to further examine the role of EMA mechanisms in companies that do not pursue environmental results for economic benefits.
Value
The chapter sheds some light on EMA literature and emphasizes the opportunities that new theoretical developments and appropriate research designs offer in the investigation of the remaining gaps in the literature.
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Stefan Schaltegger and Dimitar Zvezdov
Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and…
Abstract
Purpose
Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.
Methodology
Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.
Findings
The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.
Practical implications
Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.
Value of chapter
The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.
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This chapter discusses and investigates the sustainability reporting across different sectors. The first section discusses and investigates the relationship between sustainability…
Abstract
This chapter discusses and investigates the sustainability reporting across different sectors. The first section discusses and investigates the relationship between sustainability reporting and primary sector's performance (Agriculture and Food Industries Sector and Energy Sector). The second section discusses and investigates the relationship between sustainability reporting and secondary sector's performance (Manufacturing Sector). The final section discusses and investigates the relationship between sustainability reporting and tertiary sector's performance (Banks and Financial Services Sector, Retail Sector, Telecommunication and Information Technology Sector, and Tourism Sector).
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Anna Pistoni and Lucrezia Songini
This chapter intends to contribute to the debate on the determinants of corporate social responsibility (CSR) and their impact on performance measurement and communication…
Abstract
Purpose
This chapter intends to contribute to the debate on the determinants of corporate social responsibility (CSR) and their impact on performance measurement and communication systems. It aims at analyzing the relationship between the reasons why firms adopt CSR and the importance given to voluntary CSR disclosure.
Methodology
Two main categories of CSR determinants have been identified: the external ones, coming from the environment outside the firm, and the internal determinants, which are linked to some specific characteristics of the enterprise and to the objectives it pursues.
The analyzed sample consists of 120 large Italian manufacturing and nonmanufacturing enterprises. The research hypotheses concerning the relationship between external and internal determinants of CSR and CSR disclosure were verified using an independent sample t-test, evaluating the equal variances of clusters using the Levene’s test.
Findings
Main results point out that in companies giving importance to CSR disclosure, the internal drivers are more relevant than the external ones in determining the attitude toward CSR. Among the internal determinants, drivers related to company and management values and ethics are quite relevant.
Research limitations
This study is subject to the limitations that generally apply to cross-sectional survey-based research.
Originality/Value of chapter
Our research findings show that legitimacy theory represents the most relevant theory in explaining CSR disclosure practices of Italian large firms, as well as the operational implementation of stakeholder theory, such as stakeholder management. On the contrary, institutional theory only partially explains CSR disclosure, with respect to the pressures coming from financial markets.
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Mumbi Maria Wachira and David Mutua Mathuva
Over the last few decades, corporate environmental reporting (CER) has received substantial attention due to complex societal and ecological challenges experienced at a global…
Abstract
Over the last few decades, corporate environmental reporting (CER) has received substantial attention due to complex societal and ecological challenges experienced at a global scale. While there has been growth in CER research across the world, we know very little of the state of CER research in Africa. In this paper, we provide a comprehensive literature review of CER in sub-Saharan Africa to demonstrate its current state, uncover gaps in extant studies and identify areas for further research in the region. We perform a metasearch on the Financial Times Top 50 journals in addition to wider analyses using African Journals Online (AJOL) and Google Scholar between 2008 and 2020. Though there is some progress in interrogating CER in the region, there is much leeway for further research into how public and private corporations provide an account for their interaction with nature. Extant studies have examined how CER is often subsumed within corporate social responsibility initiatives while other studies explore ways in which CER can provide accountability mechanisms in the mining sector of select countries. Important areas of future research include the influences of legal, cultural and political systems on the level of CER, the tensions between economic development driven by multinational corporations and the necessity for ecological protection. Finally, further research could investigate the role CER can play in encouraging specific corporate disclosures around GHG emissions, especially given global efforts being undertaken to mitigate the effects of climate change.
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