Stakeholder Perspectives On Accounting Information
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Stakeholder Perspectives On Accounting Information
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Author : Michelle Rodrigue
language : en
Publisher:
Release Date : 2010
Stakeholder Perspectives On Accounting Information written by Michelle Rodrigue and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Stakeholder Perspectives On Accounting Information
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Author : Michelle Rodrigue (Professeure d'université)
language : en
Publisher:
Release Date : 2010
Stakeholder Perspectives On Accounting Information written by Michelle Rodrigue (Professeure d'université) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Through their use of resources, their investments and their output, corporations have a significant impact on our natural environment. In that regard, the long term sustainability of the current business model is currently attracting widespread attention. However, corporations have access to several environmental management tools at both the technical and managerial levels. The challenge is to integrate and implement these tools in their business activities to improve corporate environmental performance. Among these tools, accounting plays a critical role in the environmental management of organizations as it directly relates to the measurement and disclosure of corporate environmental performance. The purpose of this dissertation, which comprises three essays, is to study the role of stakeholders in the environmental accounting-related issues of environmental investment, performance measurement and disclosure. The first essay focuses on environmental resource allocation decisions and specifically examines the influence of corporate governance over the intensity of environmental capital expenditures. Results show that governance mechanisms dedicated to stakeholder accountability and environmental protection increase the intensity of environmental capital expenditures. The second essay concentrates on environmental performance measurement by investigating the role played by stakeholders in the selection of internal environmental performance indicators. Results suggests that stakeholder influences over internal environmental performance metrics are organized along a continuum ranging from narrow unidirectional influence to broad interactive influence necessitating environmental benchmarking. The last essay shifts the attention toward voluntary environmental reporting. More specifically, I contrast corporate and non-corporate (stakeholder) environmental disclosure, focusing on a single organization and its critical stakeholders. Results from the analysis of these environmental reporting dynamics show that different disclosure patterns arise among the perspectives, ranging from uniformity to performance-neutral and performance-biased gaps between the case firm's and stakeholders' disclosures. Overall, these results lead to the conclusion that stakeholders influence environmental accounting, but the form and extent of their influence depends upon the nature of the stakeholder group and the environmental issue at stake. As a whole, by bringing nuances into the portrayal of stakeholder influences, the dissertation enhances our knowledge of firms-stakeholders interactions with respect to environmental accounting.
Integrated Reporting
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Author : Samuel O. Idowu
language : en
Publisher: Springer
Release Date : 2019-01-04
Integrated Reporting written by Samuel O. Idowu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-04 with Business & Economics categories.
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
Principles Of Accounting Volume 1 Financial Accounting
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Author : Mitchell Franklin
language : en
Publisher:
Release Date : 2019-04-11
Principles Of Accounting Volume 1 Financial Accounting written by Mitchell Franklin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-11 with categories.
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Perspectives Of Management Accounting For Sustainable Business Practices
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Author : Oncioiu, Ionica
language : en
Publisher: IGI Global
Release Date : 2022-06-30
Perspectives Of Management Accounting For Sustainable Business Practices written by Oncioiu, Ionica and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-30 with Business & Economics categories.
In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.
Encyclopedia Of Stakeholder Management
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Author : Jacob D. Rendtorff
language : en
Publisher: Edward Elgar Publishing
Release Date : 2023-02-14
Encyclopedia Of Stakeholder Management written by Jacob D. Rendtorff and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-02-14 with Business & Economics categories.
This Encyclopedia provides a comprehensive overview of the most important concepts of stakeholder theory and management in business and public administration. It identifies that stakeholders are essential for value-creation in democratic societies.
Stakeholder Engagement And Sustainability Reporting
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Author : Marco Bellucci
language : en
Publisher: Routledge
Release Date : 2018-07-27
Stakeholder Engagement And Sustainability Reporting written by Marco Bellucci and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-27 with Business & Economics categories.
In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing — from climate change to social exclusion — the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective — not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting.
Business Intelligence Techniques
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Author : Murugan Anandarajan
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-11-02
Business Intelligence Techniques written by Murugan Anandarajan and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-02 with Business & Economics categories.
Modern businesses generate huge volumes of accounting data on a daily basis. The recent advancements in information technology have given organizations the ability to capture and store data in an efficient and effective manner. However, there is a widening gap between this data storage and usage of the data. Business intelligence techniques can help an organization obtain and process relevant accounting data quickly and cost efficiently. Such techniques include: query and reporting tools, online analytical processing (OLAP), statistical analysis, text mining, data mining, and visualization. Business Intelligence Techniques is a compilation of chapters written by experts in the various areas. While these chapters stand on their own, taken together they provide a comprehensive overview of how to exploit accounting data in the business environment.
Global Perspectives On Risk Management And Accounting In The Public Sector
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Author : Ferreira, Augusta da Conceição Santos
language : en
Publisher: IGI Global
Release Date : 2016-01-18
Global Perspectives On Risk Management And Accounting In The Public Sector written by Ferreira, Augusta da Conceição Santos and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-18 with Business & Economics categories.
The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.
Xbrl
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Author : Theresa Dunne
language : en
Publisher:
Release Date : 2009
Xbrl written by Theresa Dunne and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Accounting categories.