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 objective of this booklet 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 alternative theoretical lenses and examine tools, and explores numerous varieties of organizational settings and practices in several countries.
This publication brings jointly articles that think about major components of accounting: monetary accounting, auditing and managerial accounting, for you to seriously evaluate and increase theorizations and methodological purposes to the research of all major accounting fields in a sustainability context. It goals to curiosity a particularly 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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Management control systems and strategy: What's been happening? Journal of Accounting Literature, 28, 123– 133. PART I SUSTAINABILITY DISCLOSURE: DETERMINANTS AND PRACTICES CORPORATE SOCIAL RESPONSIBILITY DETERMINANTS: THE RELATION WITH CSR DISCLOSURE Anna Pistoni and Lucrezia Songini 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.
2000, p. 85). Theoretical arguments developed by both legitimacy theory and stakeholder theory aimed at explaining CSR activities and disclosure, under the more general framework and lens of the political economy (Campbell, 2003; Deegan & Gordon, 1996; Guthrie & Parker, 1990; Maignan & Ralston, 2002). , 2009, pp. 500–501). CSR disclosure may be not only the outcome of a decision-making rational process by organizations acting independently, rather it could become institutionalized, determining to some extent the choice of organizations (Larrinaga-Gonzales, 2007).
The first group has argued that CSR has gained perceived importance among the information set considered by the financial community in order to support the investment decision processes (Belkaoui, 1984; Benjamin & Stanga, 1977; Chenall & Juchau, 1977; Firth, 1984). The second group of studies has attempted to investigate whether CSR disclosure is treated as information by stock market participants (Aupperle, 1984; Belkaoui, 1980; Bowman, 1973; Shane & Spicer, 1983; Spicer, 1978) and has proposed some investigations of information effects on share prices.