Cover image for Accounting and Control for Sustainability.
Accounting and Control for Sustainability.
Title:
Accounting and Control for Sustainability.
Author:
Songini, Lucrezia.
ISBN:
9781780527673
Personal Author:
Physical Description:
1 online resource (315 pages)
Series:
Studies in Managerial and Financial Accounting ; v.26

Studies in Managerial and Financial Accounting
Contents:
FRONT COVER -- ACCOUNTING AND CONTROL FOR SUSTAINABILITY -- COPYRIGHT PAGE -- CONTENTS -- LIST OF CONTRIBUTORS -- INTRODUCTION -- NOTES -- REFERENCES -- PART I: SUSTAINABILITY DISCLOSURE: DETERMINANTS AND PRACTICES -- CORPORATE SOCIAL RESPONSIBILITY DETERMINANTS: THE RELATION WITH CSR DISCLOSURE -- INTRODUCTION -- THEORETICAL BACKGROUND -- RESEARCH HYPOTHESES -- RESEARCH DESIGN -- RESULTS -- DISCUSSION AND CONCLUSIONS -- REFERENCES -- DETERMINANTS OF CORPORATE SOCIAL DISCLOSURE THROUGH A MULTI-PERSPECTIVE APPROACH: EVIDENCES FROM THE TARGET COMPANIES OF SOCIALLY RESPONSIBLE FUNDS -- INTRODUCTION -- THEORETICAL BACKGROUNDS ON DETERMINANTS OF CSD -- RESEARCH HYPOTHESES -- METHODOLOGY -- UNIVARIATE ANALYSIS -- MULTIVARIATE ANALYSIS -- CONCLUSIONS -- NOTES -- REFERENCES -- APPENDIX -- HOW SMEs DISCLOSE THEIR SUSTAINABILITY PERFORMANCE. WHICH VARIABLES INFLUENCE THE CHOICE OF REPORTING GUIDELINES? -- INTRODUCTION -- LITERATURE REVIEW -- THEORETICAL BACKGROUND -- RESEARCH METHODOLOGY -- FINDINGS AND DISCUSSION -- CONCLUSIONS -- NOTES -- REFERENCES -- WATER MANAGEMENT AND ACCOUNTING: REMARKS AND NEW INSIGHTS FROM AN ACCOUNTABILITY PERSPECTIVE -- INTRODUCTION -- WHY WORRY ABOUT WATER? A COMPANY'S PERSPECTIVE -- BUSINESS RISKS RELATED TO WATER -- CORPORATE WATER MANAGEMENT -- TOWARDS A SHARED WATER ACCOUNTABILITY -- GENERAL PURPOSE WATER ACCOUNTING (GPWA) -- CONCLUSION -- NOTES -- ACKNOWLEDGEMENTS -- NOMENCLATURE -- REFERENCES -- APPENDIX A: TOWARDS WATER DISCLOSURE: TOOLS AND GUIDELINES -- APPENDIX B: WATER ACCOUNTING STATEMENTS -- PART II: INTEGRATING SUSTAINABILITY INTO BUSINESS PRACTICE: WHAT IS THE ROLE OF MANAGERIAL CONTROL SYSTEMS AND ACCOUNTANTS? -- A REVIEW OF THE EMPIRICAL RESEARCH IN MANAGEMENT CONTROL, STRATEGY AND SUSTAINABILITY -- INTRODUCTION -- MANAGEMENT CONTROL, STRATEGY AND SUSTAINABILITY -- METHODOLOGY -- FINDINGS.

SYNTHESIS AND DIRECTIONS FOR FUTURE RESEARCH -- REFERENCES -- APPENDIX 1: SUMMARY OF THE 27 EMPIRICAL STUDIES ON MANAGEMENT CONTROL, STRATEGY AND SUSTAINABILITY -- ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEMS: A REVIEW OF THE EVIDENCE AND PROPOSITIONS FOR FUTURE RESEARCH -- INTRODUCTION -- BACKGROUND -- LITERATURE REVIEW -- RECOMMENDATIONS FOR FUTURE RESEARCH -- CONCLUSIONS -- REFERENCES -- THE USE OF CAUSAL MAPPING IN THE DESIGN OF SUSTAINABILITY PERFORMANCE MEASUREMENT SYSTEMS: EVIDENCE FROM NOVO NORDISK -- INTRODUCTION -- LITERATURE REVIEW -- METHODOLOGY -- CASE STUDY AND DATA ANALYSIS -- CONCLUSIONS -- REFERENCES -- IN CONTROL OF SUSTAINABILITY INFORMATION: UNTANGLING THE ROLE OF ACCOUNTANTS -- INTRODUCTION -- HOW THE ACCOUNTANT CAN CONTRIBUTE TO SUSTAINABILITY MANAGEMENT -- DEVELOPING AN EXPLORATORY RESEARCH FRAMEWORK -- RESEARCH APPROACH AND DATA -- DISCUSSION -- CONCLUSIONS -- REFERENCES.
Abstract:
This book aims to explore new challenges and prospects for sustainability accounting by considering a large spectrum of theoretical lenses and research methods. It brings together articles that consider main areas of accounting, in order to review and advance theorizations and methodological applications to the study of all main accounting fields.
Local Note:
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
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