Download Accounting and Control for Sustainability by Lucrezia Songini,Anna Pistoni,Christian Herzig, et PDF

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 publication is to discover new demanding situations and new clients for sustainability accounting study, and to debate destiny instructions of study. It considers a wide spectrum of other theoretical lenses and learn equipment, and explores numerous sorts of organizational settings and practices in numerous countries.

This e-book brings jointly articles that contemplate major components of accounting: monetary accounting, auditing and managerial accounting, so as to seriously evaluate and strengthen theorizations and methodological purposes to the research of all major accounting fields in a sustainability context. It goals to curiosity a relatively huge variety of lively researchers professors and practitioners (CPAs and CMAs, managers and managers, 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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Extra resources for Accounting and Control for Sustainability

Sample text

The objective of positive accounting theory is to describe, explain, and predict accounting practice of managers. This theory is an expression of neo-classical economic theory, being based on the belief in human rationale choice and the opportunistic behavior as the basis for all economic activities.

1995) argued that corporate social and environmental reporting determinants may be explained through three main broad groups of theories, focused on organization-society information flows: (1) decision – usefulness studies, (2) economic theory studies, and (3) social and political theory studies. 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.

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).

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