Accounting and Control for Sustainability - download pdf or read online

By Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013

ISBN-10: 1780527667

ISBN-13: 9781780527666

The objective of this e-book is to discover new demanding situations and new clients for sustainability accounting learn, and to debate destiny instructions of study. It considers a wide spectrum of other theoretical lenses and study equipment, and explores numerous varieties of organizational settings and practices in numerous countries.

This ebook brings jointly articles that ponder major parts of accounting: monetary accounting, auditing and managerial accounting, with the intention to seriously assessment and improve theorizations and methodological functions to the research of all major accounting fields in a sustainability context. It goals to curiosity a really huge variety of lively researchers professors and practitioners (CPAs and CMAs, managers and bosses, but in addition consultants), either from the accounting box, and from the sustainability and CSR domain names. This ebook goals to curiosity researchers and practitioners in accounting, managerial keep watch over, auditing, CSR/sustainability...

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Holder-Webb,Cohen, Nath, and Wood (2009) suggested four main theoretical streams, as main reference frameworks to understand the why of CSR activity and CSR disclosures, such as: neo-classical economics, studies on marketing strategy, political economy, and institutional theory. , 2009, p. 499). , 2009, p. 499). On the contrary, these authors suggest that economic theories highlight the role of CSR and disclosure in creating shareholder wealth. , 2009, p. 499), pointing out a strong relationship between CSR and related disclosure.

In such case, the society could revoke the contract, preventing the company from continuing its activity, causing, as a consequence, customer losses, reduction in product demand, interruption of labor and capital supplies, and pressure on governmental bodies to pass measures that punish actions not aligned with the community’s expectations. Legitimacy is defined as a condition or status that exists when the value system of an entity is consistent with the wider value system of the society to which it belongs (Lindblom, 1994).

To conclude, the points of strength of this volume concern the variety of topics, contexts, and research methodologies covered, which confirms the increasing interest of scholars in issues of accounting and control for sustainability, as well as the potential of this stream of research to inform both accounting and sustainability studies. Sustainability disclosure and corporate reporting as well as relevant aspects in managerial accounting are addressed, the latter of which have been rather underdeveloped in previous studies.

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Accounting and Control for Sustainability by Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013

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