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Article
Publication date: 17 July 2019

Naomi Soderstrom

This paper aims to propose using human senses as a means of thinking about the contributions of this research.

Abstract

Purpose

This paper aims to propose using human senses as a means of thinking about the contributions of this research.

Design/methodology/approach

Based upon the metaphor of human senses, the model describes different aspects of research, such as topic selection, theory and method, providing suggestions for enhancing relevance and expanding the audience for the research. The model is applied to a current working paper on cyber security and then more broadly to provide suggestions for researchers who are interested in conducting research on risk.

Findings

The model can be used to frame different types of research projects in a way that helps to increase the interest in and impact of this research.

Research limitations/implications

The model in the paper is ad hoc but provides a fresh way to view this research.

Social implications

Increasing interest in accounting research can result in a broader audience for this work.

Originality/value

The paper provides a means for researchers to step back from their research and think about what makes their research original and interesting.

Details

Meditari Accountancy Research, vol. 27 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

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Book part
Publication date: 3 July 2017

Kelly M. Soderstrom, Naomi S. Soderstrom and Christopher R. Stewart

The paper complements the research framework proposed by Kim and Matsumura (2017) through a broad survey of the management accounting research in sustainability.

Abstract

Purpose

The paper complements the research framework proposed by Kim and Matsumura (2017) through a broad survey of the management accounting research in sustainability.

Methodology/approach

The paper reviews recent management accounting research in the area of corporate responsibility/sustainability; focusing on articles published in seven widely recognized accounting journals and the Journal of Business Ethics.

Findings

Our survey of the recent literature indicates: (1) a major focus has been on integration of sustainability in management control systems; (2) the primary research methods used are case studies and surveys, with few large sample, archival studies (primarily on compensation); and (3) a significant amount of literature has been published outside of the traditional accounting literature.

Originality/value

The paper complements existing literature reviews in the area by focusing on the set of most widely recognized journals. By focusing on these journals, we highlight opportunities for future research that are likely to reach a broader accounting readership.

Details

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

Keywords

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Book part
Publication date: 3 July 2017

Abstract

Details

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

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Article
Publication date: 3 December 2018

Jessica Lee Weber

This study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms…

Abstract

Purpose

This study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms’ CSR performance, explain variation in cost of equity capital among CSR disclosers.

Design/methodology/approach

The study uses a propensity score matched sample of CSR reports prepared according to the Global Reporting Initiative’s (GRI) G3/G3.1 Reporting Guidelines.

Findings

Overall, there does not appear to be a difference in cost of equity capital among CSR disclosers based on GRI disclosure level. The exception is for poor CSR performers reporting at the highest GRI disclosure levels, but not obtaining assurance. These firms may be suspected of greenwash and therefore have higher cost of equity capital than the reference group. Poor CSR performers, especially those reporting at the highest GRI disclosure levels, obtain the greatest cost of equity capital benefit associated with external assurance.

Originality/value

This study contributes to the literature by showing that the cost of equity capital benefits associated with CSR disclosure and assurance do not accrue equally to all CSR disclosers. Specifically, this study is the first to provide empirical evidence of the cost of equity capital consequences of suspected greenwashing and empirically demonstrate the role of external assurance in mitigating greenwashing concerns among poor performers.

Details

Journal of Financial Reporting and Accounting, vol. 16 no. 4
Type: Research Article
ISSN: 1985-2517

Keywords

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Book part
Publication date: 16 December 2009

Charles H. Cho and Dennis M. Patten

This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in…

Abstract

This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America.1 But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews (1997), Gray (2002, 2006), and Deegan and Soltys (2007). The last of these authors note (p. 82) that CSEAR Summer Schools were initiated in Australasia, at least partly as a means to spur interest and activity in social and environmental accounting (SEA) research. So, too, was the first North American CSEAR Summer School.2 We believe, therefore, that it is worthwhile to attempt in some way to identify where SEA currently stands as a field of interest within the broader academic accounting domain in Canada and the United States.3 As well, however, we believe this is a meaningful time for integrating our views on the future of our chosen academic sub-discipline with those of Gray (2002), Deegan and Soltys (2007), and others. Thus, as the title suggests, we seek to identify (1) who the SEA researchers in North America are; (2) the degree to which North American–based accounting research journals publish SEA-related research; and (3) where we, the SEA sub-discipline within North America, might be headed. We begin with the who.

Details

Sustainability, Environmental Performance and Disclosures
Type: Book
ISBN: 978-1-84950-765-3

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Article
Publication date: 4 July 2016

Peter Letmathe and Marc Zielinski

The focus is the interplay of cognitive capabilities (mathematical understanding and heuristic problem solving) and learning from feedback. Furthermore, the authors…

Abstract

Purpose

The focus is the interplay of cognitive capabilities (mathematical understanding and heuristic problem solving) and learning from feedback. Furthermore, the authors analyze the role of individual factors in designing appropriate feedback systems for complex decision-making situations. Based on a learning model the purpose of this paper is to present an experimental study analyzing the feedback effectiveness in a repeated complex production planning task. Referring to individual characteristics in terms of educational background and problem solving capabilities of the decision maker the authors compare different forms of feedback systems.

Design/methodology/approach

The authors performed four experiments bi-weekly based on a realistic production planning situation. Participants received – depending on the treatment – different types of feedback concerning the final outcomes of the production plans. For testing the hypotheses, the authors conducted ANCOVAs and additional post hoc tests for each subgroup to explore the effects of different types of feedback on the subgroups’ decision-making performance.

Findings

The authors show that feedback information is not always helpful, but due to acquired knowledge and problem solving capabilities can even be harmful. The authors also show that, depending on the decision maker’s individual characteristics and her past performance, the type of feedback is crucial for the learning process.

Practical implications

The study provides important information about feedback design taking individual characteristics of decision makers (educational background, work experience) into account. Applying the results of the study can increase decision-making performance and enhance learning of production planning tasks.

Originality/value

The findings extend previous literature reporting that the performance in complex decision-making tasks depends on educational background and on the ability to cope with the phenomena of cognitive load, working memory limitations and the capability to utilize relevant heuristics to prevent information overload. Some of our results, e.g., the negative impact of non-financial feedback of high-performing economists, contradict the general findings in the literature.

Details

International Journal of Operations & Production Management, vol. 36 no. 7
Type: Research Article
ISSN: 0144-3577

Keywords

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