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
The function of this e-book is to discover new demanding situations and new customers for sustainability accounting examine, and to debate destiny instructions of study. It considers a wide spectrum of other theoretical lenses and learn tools, and explores quite a few varieties of organizational settings and practices in numerous countries.
This booklet brings jointly articles that think of major components of accounting: monetary accounting, auditing and managerial accounting, with a view to severely assessment and enhance theorizations and methodological purposes to the research of all major accounting fields in a sustainability context. It goals to curiosity a really huge variety of energetic 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 publication goals to curiosity researchers and practitioners in accounting, managerial regulate, auditing, CSR/sustainability...
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Additional resources for Accounting and Control for Sustainability
Such findings drive the authors to develop an interpretative framework of the firms’ behavioral drivers according to legitimacy theory. The paper written by Signori and Avondo Bodino introduces and discusses a specific form of accountability, recognizing a right to water-related information. After a presentation of the risks and responsibilities connected with water issues, mainly from a business point of view, the chapter focuses on water management and accounting. In particular, the need for shared forms of water accountability is highlighted.
5 Starting from these premises, the aim of this book is to explore new challenges and new prospects in studies on accounting for sustainability, and discuss future directions of research. In particular, this book aims to critically review and advance theorizations and methodological applications in the study of accounting and control for sustainability, highlighting the relevance of different theories and research approaches, issues which have not yet been analyzed jointly before, highlighting the potential richness of this stream of research for both sustainability and accounting studies.
Within this general concept, there are many definitions of CSR provided by literature (Bowen, 1953; Carroll, 1991; Carroll & Shabana, 2010; Frederick, 1960; Renneboog, Ter Horst, & Zhang, 2008). However, in more than four decades of research and practice on CSR, a single and agreed definition of the term CSR has not yet been developed by researchers and the business community (Hayes & Walker, 2005; Thomas & Nowak, 2006). In fact, the concepts of CSR, sustainability, corporate citizenship, and business ethics are often used as synonyms (Maon, Lindgreen, & Swaen, 2010; Mercer Investment Consulting, 2007); all of them highlight the relevance of different issues, such as transparency, public disclosure, stakeholder engagement, societal approach to business, human capital, and so on (Lenssen, Perrini, Tencati, & Lacy, 2007).