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Most extant surveys of mainland European companies′ disclosure of social and environmental data are now somewhat dated. One hundred and ten companies across five countries are surveyed, illustrated with examples of practice, and country differences are explored.
Persistent link: https://www.econbiz.de/10014641454
A decision of the US Supreme Court to require enforcement of an environmental standard in the cotton textile industry provides a unique opportunity to observe the market impact of social‐cost disclosures. This research examines the reaction of investors to an exogenous factor which has an...
Persistent link: https://www.econbiz.de/10014641456
Although sociologists have been studying professions for many years it is only more recently that accounting … Australian accounting profession for the period from 1953 to 1985. Drawing on the literature from the sociology of professions …
Persistent link: https://www.econbiz.de/10014641457
companies in Pakistan is presented. It focuses on the influence of societal culture on the development of accounting and control … practices in the organisation. Four specific issues are examined: How do organisations initiate accounting and control systems … understanding of the dynamics of accounting and control systems in organisations. The local nature of rationality is demonstrated by …
Persistent link: https://www.econbiz.de/10014641458
within a social‐science domain. Accounting is a technology but it is not ideologically sterile. Critical social science … the ideological base of such manifestations in, or related to, accounting.  …
Persistent link: https://www.econbiz.de/10014641459
The environmental reporting practices of a group of “good” disclosers are reviewed by focusing on their most recent annual report. Analysis is divided according to references to the environment and the form of reporting, and some interesting examples are revealed, but little consistency in...
Persistent link: https://www.econbiz.de/10014641460
One major development in the upsurge of accounting interest in environmental issues has been a quantum leap in the … recognition of the extent of the crucial role that economics plays in constituting accounting thought and practice. “Conventional … become familiar territory. However, a further, most important, development in accounting has largely gone unnoticed, the …
Persistent link: https://www.econbiz.de/10014641461
The impersonal side of accounting for nature is discussed, where accounting reduces the environment to mere monetary … interests of sacrificing the environment to industrial, national and professional self‐advancement in the name of accounting, i …
Persistent link: https://www.econbiz.de/10014641462
Analyses the role of accounting data in collective bargaining in ot‐for‐profit organizations in four Canadian cases … employer equivocality is low and union heterogeneity is high, the analysis reveals that accounting data are not sought for …, and the extent of recourse to, accounting data.  …
Persistent link: https://www.econbiz.de/10014641468
Reviews some recent contributions to “alternative” accounting research in relation to the changes which have taken … of the “new” accounting and the ways in which it is institutionalized and maintained.  …
Persistent link: https://www.econbiz.de/10014641470