The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting†
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DOI: 10.1002/csr.1443
Abstract: This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Considering the most recent literature on the… read more here.
Keywords: concept; concept value; conception; accounting ... See more keywords
Innovating Corporate Accounting and Reporting for Sustainability
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DOI: 10.1002/sd.1666
Abstract: The environmental and social impacts of companies and their processes, products and supply chains are a widespread concern. At the same time, such impacts provide opportunities for firms to engage in sustainability practices, to transform… read more here.
Keywords: sustainability; sustainable development; accounting reporting; innovating corporate ... See more keywords
Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis
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DOI: 10.1007/s10551-019-04284-8
Abstract: This study views conflict of interests in professional accounting firms through the lens of behavioural risk management. The research problem driving this study is the accounting professionals’ deviant decision-making behaviour due to conflict of interests.… read more here.
Keywords: decision; research; conflict interests; accounting ... See more keywords
The information value of interim accounting disclosures: evidence from mandatory monthly revenue reports
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DOI: 10.1007/s11156-021-00994-1
Abstract: Using data from Taiwan, where listed firms are required to disclose monthly revenues, this paper examines the information value of mandatory interim revenue disclosures. We find that monthly revenue surprises have a significant effect on… read more here.
Keywords: information value; revenue surprises; monthly revenue; revenue ... See more keywords
Promoting work Engagement in the Accounting Profession: a Machine Learning Approach
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DOI: 10.1007/s11205-021-02665-z
Abstract: In this paper, a non-linear multi-dimensional (machine learning-based) index for accountants that relates work engagement scores (according to accountants’ perceptions) with the seven Job Quality Indices (JQI) (proposed by Eurofound) has been proposed. The goal… read more here.
Keywords: work engagement; machine learning; work; accounting ... See more keywords
A framework for social and environmental accounting research
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DOI: 10.1016/j.accfor.2017.07.001
Abstract: Abstract This essay explores recent trends in social and environmental accounting research (SEAR). We offer a basic SEAR typology to examine the limitations and possibilities within the current discourse. SEAR has taken a corporate approach… read more here.
Keywords: social environmental; framework social; accounting; environmental accounting ... See more keywords
Framing public governance in Malaysia: Rhetorical appeals through accrual accounting
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DOI: 10.1016/j.accfor.2017.07.002
Abstract: Highlights • The study focus is rhetorical appeals to logic, credibility and emotion in framing accrual accounting for good governance and anti-corruption.Fig. 1 Implementation Strategies. Source: Accountant General Office (Wan Sulaiman, CAPAM Biennial Conference, 2014).Fig.… read more here.
Keywords: rhetorical appeals; accrual accounting; malaysia; accounting ... See more keywords
Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations
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DOI: 10.1016/j.adiac.2017.09.001
Abstract: In order to converge US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) agreed in the 2002 Norwalk… read more here.
Keywords: fasb iasb; business combinations; accounting; board ... See more keywords
A mathematical multiscale model of bone remodeling, accounting for pore space-specific mechanosensation.
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DOI: 10.1016/j.bone.2017.11.009
Abstract: While bone tissue is a hierarchically organized material, mathematical formulations of bone remodeling are often defined on the level of a millimeter-sized representative volume element (RVE), "smeared" over all types of bone microstructures seen at… read more here.
Keywords: multiscale; accounting; bone; model ... See more keywords
The language of environmental and social accounting research: The expression of beauty and truth
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DOI: 10.1016/j.cpa.2016.11.005
Abstract: This paper develops an accountability vision using Hans-Georg Gadamer’s (1975a) Truth and Method and Charles Taylor’s (2016) The Language Animal and A Secular Age (2007). The paper argues accountability to beauty and nature is important… read more here.
Keywords: truth; paper; accounting; language environmental ... See more keywords
Signaling Effects of Scholarly Profiles – The Editorial Teams of North American Accounting Association Journals
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DOI: 10.1016/j.cpa.2017.02.004
Abstract: This paper provides a longitudinal analysis of the editorial teams of Contemporary Accounting Research (CAR) and The Accounting Review (TAR) with regard to the subject areas and research methods as well as the doctoral degree… read more here.
Keywords: research; research methods; accounting; profiles editorial ... See more keywords