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 ebook is to discover new demanding situations and new customers for sustainability accounting learn, and to debate destiny instructions of analysis. It considers a wide spectrum of alternative theoretical lenses and study tools, and explores a number of forms of organizational settings and practices in several countries.
This publication brings jointly articles that examine major parts of accounting: monetary accounting, auditing and managerial accounting, as a way to significantly assessment and improve theorizations and methodological functions to the examine of all major accounting fields in a sustainability context. It goals to curiosity a really huge variety of lively researchers professors and practitioners (CPAs and CMAs, managers and bosses, but additionally consultants), either from the accounting box, and from the sustainability and CSR domain names. This publication goals to curiosity researchers and practitioners in accounting, managerial keep an eye on, auditing, CSR/sustainability...
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In the last few years, motivation for companies to implement CSR initiatives has become a popular area of research, which has highlighted multiple and different drivers of CSR (Buehler & Shetty, 1974), such as: firm’s proximity to the social issue in question (Pedersen & Neergaard, 2008), company’s economic and organizational resources and skills, competitive environment and competitors’ strategy (Wokutch & Shepard, 1999), national cultural values (Matten & Moon, 2008), self-enlightened motivation of management and owners, legal compliance (Moon, 2004), image creation, and improvement of future profits and goodwill (McWillam & Siegel, 2002).
The analyzed sample consists of 120 large Italian manufacturing and nonmanufacturing enterprises. The research hypotheses concerning the relationship between external and internal determinants of CSR and CSR disclosure were verified using an independent sample t-test, evaluating the equal variances of clusters using the Levene’s test. Findings – Main results point out that in companies giving importance to CSR disclosure, the internal drivers are more relevant than the external ones in determining the attitude toward CSR.
Management control systems (MCSs) and performance measurement systems (PMSs) can play a fundamental role to pursue those objectives which managers are responsible for and upon which they are evaluated and rewarded. PMSs, in particular, deal with the identification of the drivers of past and future performance and the related indicators, favouring the alignment between business strategy and sustainable strategy. Clearly, redefining the actual role of MCSs as well designing, implementing and using MCSs focused on sustainability asks a company a big effort.
Accounting and Control for Sustainability 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