Purpose – This paper aims to evaluate the development of reporting standards for both financial reporting and for corporate social responsibility (CSR) reporting. It aims to argue that both International Financial Reporting Standards and US Generally Accepted Accounting Principles are vehicles...

This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of shareholder value management techniques. It compares and contrasts the techniques in use in a sample of 10 companies that either...

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the...

This paper explores the regulatory process of UK privatised utilities as manifest in the periodic review of prices. Two separate review processes are identified, operating concurrently – a covert dialogue between the regulator and the regulated and an overt dialogue taking place in the public...

Purpose – The purpose of this research is to explore corporate social responsibility (CSR) evidence and, especially, the experience and practice of enterprises in Portugal. Design/methodology/approach – As a generally accepted principle, the corporate social report is a communication and...

Whilst some authors have portrayed the Internet as a powerful tool for business and political institutions, others have highlighted the potential of this technology for those vying to constrain or counter‐balance the power of organizations, through e‐collectivism and on‐line action. What...

Reviews and evaluates the literature concerning the evaluation of business performance and considers the reasons for such evaluation, the determinants of good performance and the interests of those concerned with evaluation. This evaluation is undertaken within a framework which recognizes the...

Purpose The purpose of this paper is to review the corporate social responsibility (CSR) concept in Egypt via six sub-purposes which are the operational definition, activities, corporations’ strategic direction, budgeting and drivers for and obstacles against CSR alongside the implications of...