Social and Environmental Accounting

1. Auflage 2010
ISBN: 978-1-84860-169-7
Verlag: SAGE Publications

Buch, Englisch, 1664 Seiten, Four-Volume Set, Format (B × H): 156 mm x 234 mm, Gewicht: 3220 g

Reihe: SAGE Library in Accounting and Finance

The study, teaching and practice of social and environmental accounting has grown steadily over the last 40 years in both developed and emerging economies. Researchers entering the field today are faced with a complex and demanding landscape, as the impetus on the world of accounting and finance to understand the social justice agenda becomes stronger.

Drawing on a carefully selected range of sources that balance history with urgency and the mainstream with innovation, this four-volume set aims to equip students, teachers and researchers with a deep primer in the essentials of the field, and encourage them to challenge and further develop those ideas. It contains 80 key articles, selected from across the literature on social and environmental accounting, reprinted together for the first time.

Compiled and introduced by an editorial board of wide experience and renown in the professional, governmental and academic spheres, this work is an essential resource for libraries, academics, researchers and practitioners with an interest in accountancy or the rapidly expanding social and environmental agenda.

Autoren/Hrsg.

Gray, Robert H

Bebbington, Jan

Gray, Sue

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility

Inhaltsverzeichnis

1: LAYING FOUNDATIONS
Early reflections
On the Facility, Felicity and Morality of Measuring Social Change - Churchman C. West
Social Accounting - The Way Ahead - A.G. Hopwood
On the Accountability-Based Conceptual Framework of Accounting - Y. Ijiri Y
The Social Audit: A political view - C. Medawar C
Toward a Theory of Corporate Social Accounting - K.V. Ramanathan
Corporate Social Performance - A New Dimension in Accounting Reports? - D. Solomons
Employees and Employment
Toward a Theory of Human Resource Value in Formal Organizations - E.G. Flamholtz
Disclosure of Information and Collective Bargaining - a Re-Examination - M.H. Cuthbert and A. Whitaker
Disclosure of Information About Employees in the Directors' Report of UK Published Financial Statements: Substantive or symbolic? - R. Day and T. Woodward
The Natural Environment
Corporate Social Accounting and Reporting for the Physical Environment: A critical review and implementation proposal - M. Dierkes and L.E. Preston
Accounting and Ecology: A perspective - J.E. Parker
Setting the Researching Agenda
Corporate Social Disclosure Practice: A comparative international analysis - J. Guthrie and L.D. Parker
An Assessment of the Relationship Between US Corporate Environmental Performance and Disclosure - J.W. Rockness
Fighting De-Industrialisation: The role of local government social audits", Accounting, Organizations and Society,12(2), (pp123-142) - G. Harte and D.L. Owen
Accounting in its Social Context: Towards a history of value added in the United Kingdom - S. Burchell, C. Clubb and A. Hopwood
Opening up the Issues
Showing a Strong Front: Corporate social reporting and the 'Business Case' in Britain, 1914-1919 - J. Maltby
On Sustainability, the Environment and Management Accounting - M. Milne
Towards a Theory of Social Investment: A review essay - D.L. Owen
Data in Search of a Theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms - A.E. Ullmann
2: DEVELOPING THE FIELD
Method and theory
Corporate Social and Environmental Reporting: A review of the literature and a longitudinal study of UK disclosure - R.H. Gray, R. Kouhy and S. Lavers
Content Analysis of Social, Environmental Reporting: What is new? - J. Guthrie J. and I. Abeysekera
The Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure - C.K. Lindblom
The Public Disclosure of Environmental Performance Information - A Dual Test of Media Agenda Setting Theory and Legitimacy Theory - N. Brown and C. Deegan
Field Work
A Structuration View on the Initiation of Environmental Reports - N. Buhr
The Greening of Enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organisational change - R.H. Gray, K.J. Bebbington, D. Walters and I. Thomson
Managerial Perceptions of Corporate Social Disclosure: An Irish story - B. O'Dwyer
Survey
Playing by the Rules: Ethical criteria at an ethical investment fund - C.J. Cowton
Corporate Environmental Performance Indicators: Cost allocation - Boon or Bane? - R.L. Burritt
The Role of Accounting and the Accountant in the Environmental Management System - T.D. Wilmhurst and G.Frost
Positivist method and research design
Environmental Disclosures, Regulatory Costs, and Changes in Firm Value - W.G. Blacconiere and D.M. Patten
Investor Reactions to Corporate Environmental Saints and Sinners: An experimental analysis - C.C.C. Chan and M.J.Milne
Determinants of Corporate Social Responsibility Disclosure - R.W. Roberts
Issues in reporting
Ideology, the Environment and One World View: A discourse analysis of Noranda's environmental and sustainable development reports - N. Buhr and S. Reiter
Does Sustainability Reporting Impr

Über Autor(innen)

Bebbington, Jan
Jan qualified as a chartered accountant in New Zealand where she also held her first academic post before moving to the UK to pursue her academic career. Previously Professor of Accounting at the University of Aberdeen, Jan is actively engaged in many aspects of the application of academic research in sustainable development to practice in industry, non-profit and political organisations.